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<br /> <br />Responsibilities of Management for Compliance <br /> <br />Management is responsible for compliance with the requirements referred to above and for the <br />design, implementation, and maintenance of effective internal control over compliance with the <br />requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements <br />applicable to the City of Lino Lakes, Minnesota’s federal programs. <br /> <br />Auditor's Responsibilities for the Audit of Compliance <br /> <br />Our objectives are to obtain reasonable assurance about whether material noncompliance with <br />the compliance requirements referred to above occurred, whether due to fraud or error, and <br />express an opinion on the City of Lino Lakes, Minnesota’s compliance based on our audit. <br />Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is <br />not a guarantee that an audit conducted in accordance with generally accepted auditing standards, <br />Government Auditing Standards, and the Uniform Guidance will always detect material <br />noncompliance when it exists. The risk of not detecting material noncompliance resulting from <br />fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, <br />intentional omissions, misrepresentations, or the override of internal control. Noncompliance <br />with the compliance requirements referred to above is considered material if there is a substantial <br />likelihood that, individually or in the aggregate, it would influence the judgment made by a <br />reasonable user of the report on compliance about the City of Lino Lakes, Minnesota’s <br />compliance with the requirements of each major federal program as a whole. <br /> <br />In performing an audit in accordance with generally accepted auditing standards, Government <br />Auditing Standards, and the Uniform Guidance, we: <br /> <br />• Exercise professional judgment and maintain professional skepticism throughout the <br />audit. <br />• Identify and assess the risks of material noncompliance, whether due to fraud or error, <br />and design and perform audit procedures responsive to those risks. Such procedures <br />include examining, on a test basis, evidence regarding the City of Lino Lakes, <br />Minnesota’s compliance with the compliance requirements referred to above and <br />performing such other procedures as we considered necessary in the circumstances. <br />• Obtain an understanding of the City of Lino Lakes, Minnesota’s internal control over <br />compliance relevant to the audit in order to design audit procedures that are appropriate <br />in the circumstances and to test and report on internal control over compliance in <br />accordance with the Uniform Guidance, but not for the purpose of expressing an opinion <br />on the effectiveness of the City of Lino Lakes, Minnesota’s internal control over <br />compliance. Accordingly, no such opinion is expressed. <br /> <br />We are required to communicate with those charged with governance regarding, among other <br />matters, the planned scope and timing of the audit and any significant deficiencies and material <br />weaknesses in internal control over compliance that we identified during the audit. <br />4