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OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS <br />In accordance with Government Auditing Standards, we have also issued our report dated June 10, 2013 <br />on our consideration of the City's internal control over financial reporting and on our tests of its <br />compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. <br />The purpose of that report is to describe the scope of our testing of internal control over financial <br />reporting and compliance and the results of that testing, and not to provide an opinion on internal control <br />over financial reporting or on compliance. That report is an integral part of an audit performed in <br />accordance with Government Auditing Standards in considering the City's internal control over financial <br />reporting and compliance. <br />!rI04,2_) lLk 4 edesual Lay / <br />o. <br />Minneapolis, Minnesota <br />June 10, 2013 <br />25 <br />