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Honorable Mayor and Members of the City Council City of Lino Lakes 11 Other Information (Continued) The combining fund statements, special revenue fund – program recreation schedule of revenues, expenditures, and changes in fund balance – budget and actual, the combining schedule of indebtedness, schedule of deferred tax levies, and the debt service payments to maturity – all bonds schedule 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 combining fund statements, special revenue fund – program recreation schedule of revenues, expenditures, and changes in fund balance – budget and actual, the combining schedule of indebtedness, schedule of deferred tax levies, and the debt service payments to maturity – all bonds schedule are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory section, schedule of insurance in force, schedule of taxable valuations, tax levies, and tax rates, and statistical section 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 it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 16, 2016, on our consideration of the City of Lino Lakes' internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the result of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City of Lino Lakes’ internal control over financial reporting and compliance. CliftonLarsonAllen LLP Minneapolis, Minnesota May 16, 2016