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Honorable Mayor and <br /> Members of the City Council <br />City of Lino Lakes <br />Page 4 <br />With respect to the combining fund statements and other supplementary financial information <br />(collectively, the supplementary information) accompanying the financial statements, on which we were <br />engaged to report in relation to the financial statements as a whole, we made certain inquiries of <br />management and evaluated the form, content, and methods of preparing the information to determine <br />that the information complies with accounting principles generally accepted in the United States of <br />America, the method of preparing it has not changed from the prior period or the reasons for such <br />changes, and the information is appropriate and complete in relation to our audit of the financial <br />statements. We compared and reconciled the supplementary information to the underlying accounting <br />records used to prepare the financial statements or to the financial statements themselves. We have <br />issued our report thereon dated REPORT DATE. <br />The introductory and statistical sections accompanying the financial statements, which is the <br />responsibility of management, was prepared for purposes of additional analysis and is not a required <br />part of the financial statements. Such information was not subjected to the auditing procedures applied <br />in the audit of the financial statements, and, accordingly, we did not express an opinion or provide any <br />assurance on it. <br />* * * * * * <br />This communication is intended solely for the information and use of the Mayor and City Council and <br />management of the City and is not intended to be and should not be used by anyone other than these <br />specified parties. <br /> <br /> <br /> <br /> <br />CliftonLarsonAllen LLP <br />Minneapolis, Minnesota <br />REPORT DATE <br /> <br />