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<br />55 5th Street East, Suite 1400, St. Paul, MN, 55101      www.redpathcpas.com <br />INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL <br />REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN <br />AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH <br />GOVERNMENT AUDITING STANDARDS <br /> <br /> <br />To the Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br /> <br />We have audited, in accordance with the auditing standards generally accepted in the United <br />States of America and the standards applicable to financial audits contained in Government <br />Auditing Standards issued by the Comptroller General of the United States, the financial <br />statements of the governmental activities, the business-type activities, each major fund, and <br />the aggregate remaining fund information of the City of Lino Lakes, Minnesota, as of and for <br />the year ended December 31, 2022, and the related notes to the financial statements, which <br />collectively comprise the City of Lino Lakes, Minnesota's basic financial statements, and <br />have issued our report thereon dated June 1, 2023. <br /> <br />Report on Internal Control over Financial Reporting <br /> <br />In planning and performing our audit of the financial statements, we considered the City of <br />Lino Lakes, Minnesota's internal control over financial reporting (internal control) as a basis <br />for designing audit procedures that are appropriate in the circumstances for the purpose of <br />expressing our opinions on the financial statements, but not for the purpose of expressing an <br />opinion on the effectiveness of the City of Lino Lakes, Minnesota's internal control. <br />Accordingly, we do not express an opinion on the effectiveness of the City of Lino Lakes, <br />Minnesota's internal control. <br /> <br />A deficiency in internal control exists when the design or operation of a control does not <br />allow management or employees, in the normal course of performing their assigned <br />functions, to prevent, or detect and correct, misstatements on a timely basis. A material <br />weakness is a deficiency, or a combination of deficiencies, in internal control, such that there <br />is a reasonable possibility that a material misstatement of the entity's financial statements will <br />not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a <br />deficiency, or a combination of deficiencies, in internal control that is less severe than a <br />material weakness, yet important enough to merit attention by those charged with <br />governance. <br /> <br />1