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Honorable Mayor and Members of the City Council <br /> City of Pequot Lakes <br /> Page 4 <br /> Other information in documents containing audited financial statements(continued) <br /> With respect to the Combining Balance Sheet— Nonmajor Governmental Funds and Combining Statement of <br /> Revenues, Expenditures, and Changes in Fund Balances — Nonmajor Governmental Funds (collectively, the <br /> supplementary information) accompanying the financial statements, on which we were engaged to report in <br /> relation to the financial statements as a whole, we made certain inquiries of management and evaluated the <br /> form, content, and methods of preparing the information to determine that the information complies with <br /> accounting principles generally accepted in the United States of America, the method of preparing it has not <br /> changed from the prior period or the reasons for such changes,and the information is appropriate and complete <br /> in relation to our audit of the financial statements.We compared and reconciled the supplementary information <br /> to the underlying accounting records used to prepare the financial statements or to the financial statements <br /> themselves.We have issued our report thereon dated April 6, 2015. <br /> Our auditors'opinion,the audited financial statements, and the notes to the financial statements should only be <br /> used in their entirety. Inclusion of the audited financial statements in a document you prepare, such as an <br /> annual report,should be done only with our prior approval and review of the document. <br /> This communication is intended solely for the information and use of the Mayor and City Council and <br /> management of City of Pequot Lakes and is not intended to be, and should not be, used by anyone other than <br /> these specified parties. <br /> CliftonLarsonAllen LLP <br /> Brainerd, Minnesota <br /> April 6,2015 <br />