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Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes <br />Corrected and uncorrected misstatements <br />Professional standards require us to accumulate all known and likely misstatements identified during <br />the audit, other than those that are trivial, and communicate them to the appropriate level of <br />management. Management did not identify and we did not notify them of any uncorrected financial <br />statement misstatements. <br />Disagreements with management <br />For purposes of this letter, professional standards define a disagreement with management as a <br />matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or <br />auditing matter that could be significant to the financial statements or the auditors' report. We are <br />pleased to report that no such disagreements arose during the course of our audit. <br />Management representations <br />We have requested certain representations from management that are included in the management <br />representation letter dated May 31, 2011. <br />Management consultations with other independent accountants <br />In some cases, management may decide to consult with other accountants about auditing and <br />accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation <br />involves application of an accounting principle to the City's financial statements or a determination of <br />the type of auditors' opinion that may be expressed on those statements, our professional standards <br />require the consulting accountant to check with us to determine that the consultant has all the relevant <br />facts. To our knowledge, there were no such consultations with other accountants. <br />Other audit findings or issues <br />We generally discuss a variety of matters, including the application of accounting principles and <br />auditing standards, with management each year prior to retention as the City's auditors. However, <br />these discussions occurred in the normal course of our professional relationship and our responses <br />were not a condition to our retention. <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 31, 2011 <br />(7) <br />1-P <br />LarsonAllen LLP <br />