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<br />The Management's Discussion and Analysis, which follows this report letter, and the Schedule of <br />Funding Progress, which follows the basic financial statements, are not required parts of the basic <br />financial statements, but are supplementary information required by accounting principles generally <br />accepted in the United States of America. We have applied certain limited procedures, which consisted <br />principally of inquiries of management, regarding the methods of measurement and presentation of the <br />required supplementary information. However, we did not audit the information and express no opinion <br />on it. <br /> <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively <br />comprise the City's basic financial statements. The introductory section, combining and individual fund <br />statements and schedules, and statistical section, as listed in the table of contents, are presented for <br />purposes of additional analysis and are not a required part of the basic financial statements. The <br />combining and individual fund statements and schedules have been subjected to the auditing procedures <br />applied in the audit of the basic financial statements and, in our opinion, are fairly stated, in all material <br />respects, in relation to the basic financial statements taken as a whole. The introductory section and <br />statistical section have not been subjected to the auditing procedures applied in the audit of the basic <br />financial statements and, accordingly, we express no opinion on them. <br /> <br />fif~ J1"d..,r- / I~t.; ~~ f c'" p.R. <br /> <br />June 1,2010 <br /> <br />-2- <br />