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LarsonAlleria W e i s h a i r & Co., LLP ACHIEVE THE DESIRED EFFECT' Business Consultants u Certified Public Accountants INDEPENDENT AUDITOR'S REPORT ON LEGAL COMPLIANCE To the Honorable Mayor and City Council City of Lino Lakes, Minnesota We have audited the general purpose financial statements of the City of Lino Lakes, Minnesota as of and for the year ended December 31, 2000, and have issued our report thereon dated March 29, 2001. We conducted our audit in accordance with generally accepted auditing standards and the provisions of the Minnesota Legal Compliance Audit Guide for Local Government, promulgated by the Legal Compliance Task Force pursuant to Minn. Stat. §6.65. Accordingly, the audit included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Minnesota Legal Compliance Audit Guide for Local Govemment covers five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of the listed categories. The results of our tests indicate that for the items tested the City of Lino Lakes, Minnesota complied with the material terms and conditions of applicable legal provisions, except as noted below. Finding: Minnesota Statute 471.345 subdivision 3 requires that for contracts issued over $25,000 the City retain all the bids received on file. For one of the contract items selected for testing, the bids received were not retained on file. Response: The City will retain bids received on file. This report is intended solely for the use of the City of Lino Lakes, Minnesota, the Office of the State Auditor, and other state agencies, and is not intended to be and should not be used by anyone other than these specified parties. Austin, Minnesota March 29, 2001 01_I, °;ee.2fy-4,-(56L, LARSON, ALLEN, WEISHAIR & CO., LLP (3)