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<br /> An independent member of Nexia International <br />INDEPENDENT AUDITORS’ REPORT ON MINNESOTA LEGAL COMPLIANCE <br /> <br /> <br /> <br />Honorable Mayor and <br /> Members of the City Council <br />City of Lino Lakes <br />Lino Lakes, Minnesota <br /> <br />We have audited, in accordance with auditing standards generally accepted in the United States of <br />America and the standard applicable to financial audits contained in Government Auditing Standards <br />issued by the Comptroller General of the United States, the accompanying financial statements of the <br />governmental activities, the business-type activities, each major fund, and the aggregate remaining <br />fund information of the City of Lino Lakes, Minnesota, as of December 31, 2012 and the related notes <br />to the financial statements, which collectively compri se the City’s basic financial statements as listed in <br />the table of contents and have issued our report thereon dated May 22, 2013. <br /> <br />The Minnesota Legal Compliance Audit Guide for Political Subdivisions covers seven categories of <br />compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public <br />indebtedness, claims and disbursements, miscell aneous provisions, and tax increment financing. <br /> <br />In connection with our audit, nothing came to our attention that caused us to believe that the City of <br />Lino Lakes, Minnesota failed to comply with the pr ovisions of the Minnesota Legal Compliance Audit <br />Guide for Political Subdivisions. However, our audit was not directed primarily toward obtaining <br />knowledge of such noncompliance. Accordingly, had we performed additional procedures, other <br />matters may have come to our attention regarding the City of Lino Lakes, Minnesota’s noncompliance <br />with the above-referenced provisions. <br /> <br />The purpose of this report is solely to describe the scope of our testing of compliance and the results of <br />that testing, and not to provide an opinion on compliance. Accordingly, this communication is not <br />suitable for any other purpose. <br /> <br /> <br /> <br /> CliftonLarsonAllen LLP <br />Minneapolis, Minnesota <br />May 22, 2013