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City of Lino Lakes, Minnesota <br />Communication With Those Charged With Governance <br />Page 3 <br /> <br />Other Audit Findings or Issues <br /> <br />We generally discuss a variety of matters, including the application of accounting principles <br />and auditing standards, with management each year prior to retention as the City’s auditors. <br />However, these discussions occurred in the normal course of our professional relationship <br />and our responses were not a condition to our retention. <br /> <br />Other Matters <br /> <br />We applied certain limited procedures to the management’s discussion and analysis, the <br />budgetary comparison information, and the schedules of OPEB and pension information, <br />which are required supplementary information (RSI) that supplements the basic financial <br />statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not <br />express an opinion or provide any assurance on the RSI. <br /> <br />We were engaged to report on the combining and individual nonmajor fund financial <br />statements and schedules, which accompany the financial statements but are not RSI. With <br />respect to this supplementary information, we made certain inquiries of management and <br />evaluated the form, content, and methods of preparing the information to determine that the <br />information complies with accounting principles generally accepted in the United States of <br />America, the method of preparing it has not changed from the prior period, and the <br />information is appropriate and complete in relation to our audit of the financial statements. <br />We compared and reconciled the supplementary information to the underlying accounting <br />records used to prepare the financial statements or to the financial statements themselves. <br /> <br />We were not engaged to report on the introductory or statistical sections, which accompany <br />the financial statements but are not RSI. Such information has not been subjected to auditing <br />procedures applied in the audit of the basic financial statements, and accordingly, we do not <br />express an opinion or provide any assurance on it. <br /> <br /> <br />