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City of Lino Lakes, Minnesota <br />Communication With Those Charged With Governance <br /> <br />Page 3 <br /> <br /> <br /> <br />Other Audit Findings or Issues <br />We generally discuss a variety of matters, including the application of accounting <br />principles and auditing standards, with management each year prior to retention as the City’s <br />auditors. However, these discussions occurred in the normal course of our professional <br />relationship and our responses were not a condition to our retention. <br /> <br />Other Matters <br />We applied certain limited procedures to the management’s discussion and analysis, the <br />budgetary comparison schedule, the schedule of funding progress, and the schedules of pension <br />information, which are required supplementary information (RSI) that supplements the basic <br />financial statements. Our procedures consisted of inquiries of management regarding the <br />methods of preparing the information and comparing the information for consistency with <br />management’s responses to our inquiries, the basic financial statements, and other knowledge we <br />obtained during our audit of the basic financial statements. We did not audit the RSI and do not <br />express an opinion or provide any assurance on the RSI. <br /> <br />We were engaged to report on the combining and individual nonmajor fund financial <br />statements and schedules which accompany the financial statements but are not RSI. With <br />respect to this supplementary information, we made certain inquiries of management and <br />evaluated the form, content, and methods of preparing the information to determine that the <br />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, and the information <br />is appropriate and complete in relation to our audit of the financial statements. We compared <br />and reconciled the supplementary information to the underlying accounting records used to <br />prepare the financial statements or to the financial statements themselves. <br /> <br />We were not engaged to report on the introductory section, the statistical section or the <br />other information which accompany the financial statements but are not RSI. Such information <br />has not been subjected to the auditing procedures applied in the audit of the basic financial <br />statements, and accordingly, we do not express an opinion or provide any assurance on it. <br /> <br />Restrictions on Use <br />This information is intended solely for the use of the City Council and management of the <br />City of Lino Lakes, Minnesota and is not intended to be, and should not be, used by anyone other <br />than these specified parties. <br /> <br /> <br /> REDPATH AND COMPANY, LTD. <br />St. Paul, Minnesota <br /> <br />May 30, 2017