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FIRM QUALIFICATIONS AND EXPERIENCE Organization, Size, and Structure Larson, Allen, Weishair & Co., LLP was founded in 1953, and is currently comprised of over 750 employees, and an estimated fee volume of nearly $110,000,000 ranking us in the top 15 firms nationally. Offices are located in Minneapolis, St. Cloud,Austin,Brainerd, Pequot Lakes, and Crosslake,Minnesota; St. Louis, Missouri; Charlotte, North Carolina; Philadelphia, Pennsylvania; and Eau Claire, Wisconsin. Our government audit staff consists of about 30 CPAs, each having extensive government audit experience. We operate as one firm,making all of out resources available to each of our clients. A team of professionals from our Public Service Group would coordinate your audit. This team would include 1 audit manager, 1 audit senior and 1 staff accountant on a full-time basis for approximately 1 week. The audit principal (Tom Koop)would be on-site for a significant portion of the audit process. We serve clients in a variety of industries with specialized emphasis on governmental, nonprofit,health care, manufacturing, financial institutions, and construction. We currently serve as auditor for approximately 40 cities and 100 school districts, along with several other local government agencies (e.g. municipal utilities, watershed districts, transit authorities, sanitation districts,etc.). Throughout our history, the guiding principles of our firm have been integrity and to provide total client service. To us, this means creatively advising and serving the needs of our clients on a timely basis. The vision of the LarsonAllen Public Service Group is "to be a leading contributor to the public sector, providing top quality audit, financial and operations services." Our mission: "To help our clients transform change and complexity into opportunity." A primary factor that differentiates our firm from other larger regional or national accounting firms is that we have 50 years of experience in serving small to medium-sized organizations. This is our focus -- not a sideline or a "department" We are large enough to offer a full range of technical and specialized services, yet small enough to personally identify with each of our clients and provide them with assistance above and beyond our high quality technical services. This is advantageous to you in several ways: 1. We understand and are concerned about the problems of local government organizations. We are concerned about the success of our clients. 2. Because our focus is on small to medium-sized organizations, you would be some of our larger clients, making you very important clients to us, and we would allocate our resources accordingly. You would receive the individual attention of a "team" of experienced professionals led by an experienced principal. 3. We are easily accessible and able to respond promptly and effectively to your needs. When you need assistance, you are just a phone call or a short trip away from resources that know you and are familiar with your operations. City of Pequot Lakes,Minnesota Page 3