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Emphasis of Matter 

As disclosed in Note 4 (G) of the basic financial statements, the City adopted Governmental Accounting

Standards Board Statement No. 73,

Accounting and Financial Reporting for Pensions and Related Assets That

Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements

67 and 68

. As a result, net position as of June 30, 2015 of the governmental activities has been restated. Our

opinion was not modified with respect to this matter.

Other Matters 

Required Supplementary Information 

Accounting principles generally accepted in the United States of America require that the management’s

discussion and analysis and the required supplementary information as listed in the table of contents be

presented to supplement the basic financial statements. Such information, although not a part of the basic

financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an

essential part of financial reporting for placing the basic financial statements in an appropriate operational,

economic, or historical context. We have applied certain limited procedures to the required supplementary

information in accordance with auditing standards generally accepted in the United States of America, which

consisted of inquiries of management about the methods of preparing the information and comparing the

information for consistency with management’s responses to our inquiries, the basic financial statements, and

other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion

or provide any assurance on the information because the limited procedures do not provide us with sufficient

evidence to express an opinion or provide any assurance.

Supplementary and Other Information 

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively

comprise the City’s basic financial statements. The introductory section, combining and individual fund

statements and schedules, and statistical section, as listed in the table of contents, are presented for purposes

of additional analysis and are not a required part of the basic financial statements. The accompanying schedule

of expenditures of federal and state awards is presented for purposes of additional analysis as required by Title

2 U.S. Code of Federal Regulations (CFR) Part 200,

Uniform Administrative Requirements, Cost Principles, and

Audit Requirements for Federal Awards

(Uniform Guidance), and the State Single Audit Implementation Act,

and is also not a required part of the financial statements.

The combining and individual fund statements and schedules, as listed in the table of contents, and the

accompanying schedule of expenditures of federal and state awards are the responsibility of management and

were derived from, and relate directly to, the underlying accounting and other records used to prepare the basic

financial statements. Such information has been subjected to the auditing procedures applied in the audit of the

basic financial statements and certain additional procedures, including comparing and reconciling such

information directly to the underlying accounting and other records used to prepare the basic financial

statements or to the basic financial statements themselves, and other additional procedures in accordance with

auditing standards generally accepted in the United States of America. In our opinion, the information is fairly

stated, in all material respects, in relation to the basic financial statements as a whole.

The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit

of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on

them.