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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2009 <br />Report on Internal Control over Financial Reporting <br />and on Compliance and Other Matters Based on an <br />Audit of Financial Statements Performed in Accordance <br />with Governmental Auditing Standards <br />Report on Minnesota Legal Compliance <br />Other Required Auditor Communications <br />Page <br />7 <br />New Accounting and Reporting Standards 10 <br />