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CITY OF LINO LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2010 <br />REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON <br />COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL <br />STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING <br />STANDARDS <br />REPORT ON MINNESOTA LEGAL COMPLIANCE <br />OTHER REQUIRED AUDITOR COMMUNICATIONS <br />4 <br />5 <br />NEW ACCOUNTING AND REPORTING STANDARDS 8 <br />