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Our audit was conducted for the purpose of forming opinions on thc 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. <br /> <br />The combining and individual fund statements and schedules have been subjected to the auditing <br />procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated, in all <br />material respects, in relation to the basic financial statements taken as a whole. The introductory section <br />and 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 />April 20, 2006 <br /> <br />Page 2 <br /> <br /> <br />