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<br /> <br />55 5th Street East, Suite 1400, St. Paul, MN, 55101      www.redpathcpas.com <br />INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR <br />PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE AND REPORT ON <br />SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE <br />UNIFORM GUIDANCE <br /> <br />To Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br /> <br />Report on Compliance for Each Major Federal Program <br /> <br />Opinion on Each Major Federal Program <br /> <br />We have audited the City of Lino Lakes, Minnesota’s compliance with the types of compliance <br />requirements identified as subject to audit in the OMB Compliance Supplement that could have a <br />direct and material effect on each of the City of Lino Lakes, Minnesota’s major federal programs <br />for the year ended December 31, 2022. The City of Lino Lakes, Minnesota’s major federal <br />programs are identified in the summary of auditor's results section of the accompanying schedule <br />of findings and questioned costs. <br /> <br />In our opinion, the City of Lino Lakes, Minnesota complied, in all material respects, with the <br />types of compliance requirements referred to above that could have a direct and material effect <br />on each of its major federal programs for the year ended December 31, 2022. <br /> <br />Basis for Opinion on Each Major Federal Program <br /> <br />We conducted our audit of compliance in accordance with auditing standards generally accepted <br />in the United States of America; the standards applicable to financial audits contained in <br />Government Auditing Standards, issued by the Comptroller General of the United States; and the <br />audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative <br />Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform <br />Guidance). Our responsibilities under those standards and the Uniform Guidance are further <br />described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. <br /> <br />We are required to be independent of the City of Lino Lakes, Minnesota and to meet our other <br />ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We <br />believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis <br />for our opinion on compliance for each major federal program. Our audit does not provide a <br />legal determination of the City of Lino Lakes, Minnesota’s compliance with the compliance <br />requirements referred to above. <br /> <br /> <br />3