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Independent Auditor’s Report on Internal Control over <br />Financial Reporting and on Compliance and Other Matters <br />Based on an Audit of Financial Statements Performed in <br />Accordance with Government Auditing Standards <br />Page 2 <br /> <br /> <br /> <br />accompanying schedule of findings and responses as item 2021-1, that we consider to be a material <br />weakness. <br /> <br />Report on Compliance and Other Matters <br /> <br />As part of obtaining reasonable assurance about whether the City of Lino Lakes, Minnesota’s financial <br />statements are free from material misstatement, we performed tests of its compliance with certain <br />provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could <br />have a direct and material effect on the financial statements. However, providing an opinion on <br />compliance with those provisions was not an objective of our audit, and accordingly, we do not <br />express such an opinion. The results of our tests disclosed no instances of noncompliance or other <br />matters that are required to be reported under Government Auditing Standards. <br /> <br />City of Lino Lakes Minnesota’s Response to the Finding <br /> <br />Government Auditing Standards requires the auditor to perform limited procedures on the City of Lino <br />Lakes, Minnesota’s response to the finding identified in our audit and described in the accompanying <br />schedule of findings and responses. The City of Lino Lakes, Minnesota’s response was not subjected <br />to the other auditing procedures applied in the audit of the financial statements and, accordingly, we <br />express no opinion on the response. <br /> <br />Purpose of this Report <br /> <br />The purpose of this report is solely to describe the scope of our testing of internal control and <br />compliance and the results of that testing, and not to provide an opinion on the effectiveness of the <br />City of Lino Lakes, Minnesota’s internal control or on compliance. This report is an integral part of <br />an audit performed in accordance with Government Auditing Standards in considering the City of Lino <br />Lakes, Minnesota’s internal control and compliance. Accordingly, this communication is not suitable <br />for any other purpose. <br /> <br /> <br /> <br />REDPATH AND COMPANY, LTD. <br />St. Paul, Minnesota <br /> <br />June 2, 2022