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basic financial statements, is required by the Governmental Accounting Standards Board who <br />considers it to be an essential part of financial reporting for placing the basic financial statements <br />in an appropriate operational, economic, or historical context. We have applied certain limited <br />procedures to the required supplementary information in accordance with GARS, which consisted <br />of inquiries of management about the methods of preparing the information and comparing the <br />information for consistency with management's responses to our inquiries, the basic financial <br />statements, and other knowledge we obtained during our audit of the basic financial statements. <br />We do not express an opinion or provide any assurance on the information because the limited <br />procedures do not provide us with sufficient evidence to express an opinion or provide any <br />assurance. <br />Supplementary Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City's basic financial statements. The combining and individual fund <br />financial statements and schedules as listed in the table of contents, and the schedule of <br />expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, <br />Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal <br />Awards (Uniform Guidance) are presented for purposes of additional analysis and are not a <br />required part of the basic financial statements. Such information is the responsibility of <br />management and was derived from and relates directly to the underlying accounting and other <br />records used to prepare the basic financial statements. The information has been subjected to the <br />auditing procedures applied in the audit of the basic financial statements and certain additional <br />procedures, including comparing and reconciling such information directly to the underlying <br />accounting and other records used to prepare the basic financial statements or to the basic financial <br />statements themselves, and other additional procedures in accordance with auditing standards <br />generally accepted in the United States of America. In our opinion, the combining and individual <br />fund financial statements and schedules and the schedule of expenditures of federal awards are <br />fairly 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 <br />information comprises the introductory section and the statistical section but does not include the <br />basic financial statements and our auditors' 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 <br />assurance 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 <br />and the basic financial statements, or the other information otherwise appears to be materially <br />misstated. If, based on the work performed, we conclude that an uncorrected material misstatement <br />of the other information exists, we are required to describe it in our report. <br />3 <br />