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The introductory and statistical sections have not been subjected to the auditing procedures applied in the <br />audit of the basic financial statements and, accordingly, we do not express an opinion or provide any <br />assurance on them. <br />OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS <br />In accordance with Government Auditing Standards, we have also issued our report dated May 31, 2016, <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 />Minneapolis, Minnesota <br />Mav 31, 2016 <br />25 <br />