05.01A - Audit Management Letter

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Honorable Mayor and City Council Members City of Pequot Lakes Page 4 Other information in documents containing audited financial statements (continued) limited procedures do not provide sufficient evidence, we did not express an opinion or provide any assurance on the RSI. With respect to the Combining Balance Sheet — Nonmajor Governmental Funds and Combining Statement of Revenues, Expenditures, and Changes in Fund Balances — Nonmajor Governmental Funds (collectively, the supplementary information) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period or the reasons for such changes, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We have issued our report thereon dated April 25, 2014. Our auditors' opinion, the audited financial statements, and the notes to financial statements should only be used in their entirety. Inclusion of the audited financial statements in a document you prepare, such as an annual report, should be done only with our prior approval and review of the document. *** This communication is intended solely for the information and use of the Mayor and City Council and management of City of Pequot Lakes and is not intended to be, and should not be, used by anyone other than these specified parties. G'��L�� LL� CliftonLarsonAllen LLP Brainerd, Minnesota April 25, 2014