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<br /> <br />The combining and individual fund financial statements and schedules are the responsibility <br />of management and were derived from and relate directly to the underlying accounting and <br />other records used to prepare the basic financial statements. Such information has been <br />subjected to the auditing procedures applied in the audit of the basic financial statements and <br />certain additional procedures, including comparing and reconciling such information directly <br />to the underlying accounting and other records used to prepare the basic financial statements <br />or to the basic financial statements themselves, and other additional procedures in accordance <br />with auditing standards generally accepted in the United States of America. In our opinion, <br />the combining and individual fund financial statements and schedules are fairly stated in all <br />material respects in relation to the basic financial statements as a whole. <br /> <br />The introductory and statistical sections have not been subjected to the auditing procedures <br />applied in the audit of the basic financial statements and, accordingly, we do not express an <br />opinion or provide any assurance on them. <br /> <br />Other Reporting Required by Government Auditing Standards <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />May 28, 2021, on our consideration of the City of Lino Lakes, Minnesota’s internal control <br />over financial reporting and on our tests of its compliance with certain provisions of laws, <br />regulations, contracts, and grant agreements and other matters. The purpose of that report is <br />to describe the scope of our testing of internal control over financial reporting and <br />compliance and the results of that testing, and not to provide an opinion on the effectiveness <br />of the City of Lino Lakes, Minnesota’s internal control over financial reporting or on <br />compliance. That report is an integral part of an audit performed in accordance with <br />Government Auditing Standards in considering the City of Lino Lakes, Minnesota’s internal <br />control over financial reporting and compliance. <br /> <br /> <br /> <br />REDPATH AND COMPANY, LTD. <br />St. Paul, Minnesota <br /> <br />May 28, 2021 <br />15