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Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br />With respect to the required supplementary information (RSI) accompanying the financial statements, <br />we made certain inquiries of management about the methods of preparing the RSI, including whether <br />the RSI has been measured and presented in accordance with prescribed guidelines, whether the <br />methods of measurement and preparation have been changed from the prior period, and whether there <br />were any significant assumptions or interpretations underlying the measurement or presentation of the <br />RSI. We compared the RSI for consistency with management's responses to the foregoing inquiries, <br />the basic financial statements, and other knowledge obtained during the audit of the basic financial <br />statements. Because these limited procedures do not provide sufficient evidence, we did not express <br />an opinion or provide any assurance on the RSI. <br />This report is intended solely for the use of the City Council, finance committee, and management of <br />the City of Lino Lakes and is not intended to be, and should not be, used by anyone other than these <br />specified parties. <br />Minneapolis, Minnesota <br />May 17, 2012 <br />N <br />zz—>� <br />CliftonLarsonAllen LLP <br />