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L <br />Disagreements with Management <br />For purposes of this letter, professional standards define a disagreement with management as a matter, <br />whether or not resolved to our satisfaction, conceming a financial accounting, reporting, or auditing <br />matter that could be significant to the general purpose financial statements or the auditor's report. We <br />are pleased to report that no such disagreements arose during the course of our audit. <br />L <br />Consultations with Other Independent Accountants <br />LTo the best of our knowledge, management has not consulted with or obtained opinions from other <br />independent accountants during the past year that are subject to the requirements of Statement on <br />Auditing Standards No. 50, "Reports on the Application of Accounting Principles." <br />Issues Discussed Prior to Retention of Independent Auditors <br />We generally discuss a variety of matters, including the application of accounting principles and auditing <br />standards, with management prior to retention as the City's auditors. However, these discussions <br />occurred in the normal course of our professional relationship and our responses were not a condition <br />to our retention. <br />Difficulties Encountered in Performing the Audit <br />We encountered no significant difficulties in dealing with management in performing our audit. <br />This information is intended solely for the use of the Finance Committee, Board of Directors, and <br />management of the City of Lino Lakes and is not intended to be, and should not be used for any other <br />purpose. <br />Sincerely, <br />LLARSON, ALLEN, WEISHAIR & CO., LLP <br />i <br />L <br />(6) <br />