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<br /> <br /> <br />and reconciling such information directly to the underlying accounting and other records <br />used to prepare the basic financial statements or to the basic financial statements themselves, <br />and other additional procedures in accordance with auditing standards generally accepted in <br />the United States of America. In our opinion, the combining and individual nonmajor fund <br />financial statements and schedules are fairly stated, in all material respects, in relation to the <br />basic financial statements as a whole. <br /> <br />Other Information <br /> <br />Management is responsible for the other information included in the annual report. The other <br />information comprises the introductory and statistical sections but does not include the basic <br />financial statements and our auditor's report thereon. Our opinions on the basic financial <br />statements do not cover the other information, and we do not express an opinion or any form <br />of assurance thereon. In connection with our audit of the basic financial statements, our <br />responsibility is to read the other information and consider whether a material inconsistency <br />exists between the other information and the basic financial statements, or the other <br />information otherwise appears to be materially misstated. If, based on the work performed, <br />we conclude that an uncorrected material misstatement of the other information exists, we are <br />required to describe it in our report. <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 />June 2, 2022 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 />solely 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 />June 2, 2022