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LarsenAllen" <br />LLP <br />CPAs, Consultants & Advisors <br />www.larsonaller.com <br />REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING <br />AND ON COMPLIANCE AND OTHER MATTERS BASED ON <br />AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN <br />ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <br />Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br />We have audited the financial statements of the governmental activities, the business -type activities, <br />each major fund, and the aggregate remaining fund information of the City of Lino Lakes, Minnesota <br />(the City) as of and for the year ended December 31, 2009, which collectively comprise the City's basic <br />financial statements and have issued our report thereon dated June 21, 2010. We conducted our audit <br />in accordance with auditing standards generally accepted in the United States of America and the <br />standards applicable to financial audits contained in Government Auditing Standards, issued by the <br />Comptroller General of the United States. <br />Internal Control Over Financial Reporting <br />In planning and performing our audit, we considered the City's internal control over financial reporting <br />as a basis for designing our auditing procedures for the purpose of expressing our opinions on the <br />financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's <br />internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness <br />of the City's internal control over financial reporting. <br />A deficiency in internal control exists when the design or operation of a control does not allow <br />management or employees, in the normal course of performing their assigned functions, to prevent, or <br />detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a <br />combination of deficiencies, in internal control, such that there is a reasonable possibility that a material <br />misstatement of the City's financial statements will not be prevented, or detected and corrected on a <br />timely basis. <br />Our consideration of the internal control over financial reporting was for the limited purpose described <br />in the first paragraph and was not designed to identify all deficiencies in internal control over financial <br />reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not <br />identify any deficiencies in internal control over financial reporting that we consider to be material <br />weaknesses, as defined above. <br />Ik- <br />( <br />An independentmember of Nexia International <br />IN'fERNAT10NAL <br />