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PRINCIPAL, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE The principal staff involved with your audit will include: MN Gov'tAudit Member* Licensed Experience Position Engagement Principal Thomas P. Koop, CPA 1,2 Yes 25 Douglas P.Host, CPA 1 Yes 12 Audit Manager Came Joyce, CPA - Yes 5 Audit Senior * 1) Member of Minnesota GFOA 2) Holds AICPA's Certificate of Education Achievement in Government and Not-For-Profit Accounting and Auditing. Resumes of Your Audit Team THOMAS P. KOOP, CPA -ENGAGEMENT PRINCIPAL Tom has been responsible for numerous city audits for the past 25 years and is presently our firm's Principal in charge of Services to Government Agencies. Tom graduated from St.John's University with a Bachelor of Science degree in accounting and also holds the AICPA Certificate of Education Achievement in Government and Not-For-Profit Accounting and Auditing. He is licensed by the Minnesota State Board of Accountancy, and is a member of the American Institute of Certified Public Accountants (AICPA). Tom has performed numerous peer reviews of other CPA firms, concentrating on those with significant government audit practices. Tom has twenty-seven years of public accounting experience, with a heavy concentration in local government, non-for-profit, and single audits. DOUGLAS P. HOST, CPA —AUDIT MANAGER Doug has over 12 years of experience on government audits with the Office of the State Auditor. Prior to joining LarsonAllen, Doug was a member of the Office of State Auditor GASB Statement No. 34 implementation committee and a frequent presenter at Office of the State Auditor training sessions. He was the Audit Director(Audit Manager) for Ramsey County,Nicollet County for 2002, and Dakota County for 2001 during the GASB Statement No. 34 implementation process. Doug graduated from St. Cloud State University with a Bachelor of Science degree in accounting. He is a member of the American Institute of Certified Public Accountants, the Minnesota Government Finance Officers Association and the Minnesota Society of Certified Public Accountants. CARRIEJOYCE, CPA—AUDIT SENIOR Carrie Joyce is a senior accountant at LarsonAllen. She has been with LarsonAllen for five years. Carrie serves a variety of clients including cities,hospitality and not-for-profit organizations. Carrie is a member of the AICPA and MNCPA and is a Certified Public Accountant. She earned her bachelor's degree from Minnesota State University-Mankato. City of Pequot Lakes,Minnesota Page 7