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Awards and Acknowledgements <br />The Government Finance Officers Association of the United States and Canada (GFOA) awards the <br />Certificate of Achievement for excellence in financial reporting to cities that meet certain criteria. The <br />City of Lino Lakes received this award for its comprehensive annual financial report for the year ended <br />December 31, 2016. This marks the twenty-second consecutive year the City has received this prestigious <br />award. A governmental unit must publish an easily readable and efficiently organized comprehensive <br />annual financial report, the contents of which conform to program requirements. This report must satisfy <br />both GAAP and applicable legal requirements. <br />A Certificate of Achievement is valid for a period of one year only. The City is submitting the 2017 report <br />to GFOA for consideration of the Certificate of Achievement for Excellence in Financial Reporting. We <br />believe our current report continues to conform to the high standards of the Certificate program. <br />The timely preparation of this report could not have been accomplished without the dedicated services of <br />the Finance Department, auditors and other city staff. I want to express my appreciation to the Mayor and <br />City Council for their support for maintaining the highest standard of professionalism in the management <br />of the financial operation of the City. <br />Respectfully submitted, <br />Sarah R. Cotton <br />Director of Finance <br />