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Required Supplementary Information <br />Accounting principles generally accepted in the United States of America require that the Management’s <br />Discussion and Analysis and other Required Supplementary Information as listed in the Table of Contents <br />be presented to supplement the basic financial statements. Such information is the responsibility of <br />management and, although not a part of the basic financial statements, is required by the Governmental <br />Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the <br />basic financial statements in an appropriate operational, economic or historical context. We have applied <br />certain limited procedures to the required supplementary information in accordance with auditing standards <br />generally accepted in the United States of America, which consisted of inquiries of management about the <br />methods of preparing the information and comparing the information for consistency with management’s <br />responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit <br />of the basic financial statements. We do not express an opinion or provide any assurance on the information <br />because the limited procedures do not provide us with sufficient evidence to express an opinion or provide <br />any assurance. <br />Supplementary Information <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 accompanying Supplementary Information, as listed in <br />the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic <br />financial statements. Such information is the responsibility of management and was derived from and <br />relates directly to the underlying accounting and other records used to prepare the basic financial statements. <br />The information has been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and certain additional procedures, including comparing and reconciling such information directly <br />to the underlying accounting and other records used to prepare the basic financial statements or to the basic <br />financial statements themselves, and other additional procedures in accordance with auditing standards <br />generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly <br />stated, in all material respects, in relation to the basic financial statements as a whole. <br />Other Information <br />Management is responsible for the other information included in the annual report. The other information <br />comprises the Introductory Section and Statistical Section listed in the Table of Contents, but does not <br />include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial <br />statements do not cover the other information, and we do not express an opinion or any form of assurance <br />thereon. <br />In connection with our audit of the basic financial statements, our responsibility is to read the other <br />information and consider whether a material inconsistency exists between the other information and the <br />basic financial statements, or the other information otherwise appears to be materially misstated. If, based <br />on the work performed, we conclude that an uncorrected material misstatement of the other information <br />exists, we are required to describe it in our report. <br />3