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<br /> <br /> <br />expressing an opinion on the effectiveness of the City of Lino Lakes, Minnesota's <br />internal control. Accordingly, no such opinion is expressed. <br /> Evaluate the appropriateness of accounting policies used and the reasonableness of <br />significant accounting estimates made by management, as well as evaluate the overall <br />presentation of the financial statements. <br /> Conclude whether, in our judgment, there are conditions or events, considered in the <br />aggregate, that raise substantial doubt about the City of Lino Lakes, Minnesota's <br />ability to continue as a going concern for a reasonable period of time. <br /> <br />We are required to communicate with those charged with governance regarding, among other <br />matters, the planned scope and timing of the audit, significant audit findings, and certain <br />internal control related matters that we identified during the audit. <br /> <br />Required Supplementary Information <br /> <br />Accounting principles generally accepted in the United States of America require that the <br />management’s discussion and analysis, the budgetary comparison schedule, and the <br />schedules of OPEB and pension information, as listed in the table of contents, be presented to <br />supplement the basic financial statements. Such information is the responsibility of <br />management and, although not a part of the basic financial statements, is required by the <br />Governmental Accounting Standards Board who considers it to be an essential part of <br />financial reporting for placing the basic financial statements in an appropriate operational, <br />economic, or historical context. We have applied certain limited procedures to the required <br />supplementary information in accordance with auditing standards generally accepted in the <br />United States of America, which consisted of inquiries of management about the methods of <br />preparing the information and comparing the information for consistency with management's <br />responses to our inquiries, the basic financial statements, and other knowledge we obtained <br />during our audit of the basic financial statements. We do not express an opinion or provide <br />any assurance on the information because the limited procedures do not provide us with <br />sufficient evidence to express an opinion or provide any assurance. <br /> <br />Supplementary Information <br /> <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City of Lino Lakes, Minnesota's basic financial statements. The <br />combining and individual nonmajor fund financial statements and schedules are presented for <br />purposes of additional analysis and are not a required part of the basic financial statements. <br />Such information is the responsibility of management and was derived from and relates <br />directly to the underlying accounting and other records used to prepare the basic financial <br />statements. The information has been subjected to the auditing procedures applied in the <br />audit of the basic financial statements and certain additional procedures, including comparing