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Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes <br />Other Information (Continued) <br />The combining fund statements, special revenue fund — program recreation schedule of revenues, <br />expenditures, and changes in fund balance — budget and actual, the combining schedule of <br />indebtedness, schedule of deferred tax levies, and the debt service payments to maturity — all bonds <br />schedule are the responsibility of management and were derived from and relate directly to the <br />underlying accounting and other records used to prepare the basic financial statements. Such <br />information has been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and certain additional procedures, including comparing and reconciling such information <br />directly to the underlying accounting and other records used to prepare the basic financial statements <br />or to the basic financial statements themselves, and other additional procedures in accordance with <br />auditing standards generally accepted in the United States of America. In our opinion, the combining <br />fund statements, special revenue fund — program recreation schedule of revenues, expenditures, and <br />changes in fund balance — budget and actual, the combining schedule of indebtedness, schedule of <br />deferred tax levies, and the debt service payments to maturity — all bonds schedule are fairly stated, in <br />all material respects, in relation to the basic financial statements as a whole. <br />The introductory section, schedule of insurance in force, schedule of taxable valuations, tax levies, and <br />tax rates, and statistical section have not been subjected to the auditing procedures applied in the audit <br />of the basic financial statements, and accordingly, we do not express an opinion or provide any <br />assurance on it. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated May 16, <br />2016, on our consideration of the City of Lino Lakes' internal control over financial reporting and on our <br />tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and <br />other matters. The purpose of that report is to describe the scope of our testing of internal control over <br />financial reporting and compliance and the result of that testing, and not to provide an opinion on <br />internal control over financial reporting or on compliance. That report is an integral part of an audit <br />performed in accordance with Government Auditing Standards in considering City of Lino Lakes' <br />internal control over financial reporting and compliance. <br />VIA <br />CliftonLarsonAllen LLP <br />Minneapolis, Minnesota <br />May 16, 2016 <br />