ORDER

Based upon all the files, records and proceedings herein,

IT IS HEREBY ORDERED that the petition of the City of Duluth for further review be, and the same is, denied. However, we acknowledge and approve the parties’ apparent agreement that, pursuant to this court’s decision in Robertson v. Special School District No. 1, 347 N.W.2d 265 (Minn. 1984), unemployment compensation benefits are to be set off against any award for back pay.