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<br />4810 White Bear Parkway, St. Paul, MN, 55110 651.426.7000 www.redpathcpas.com <br />MINNESOTA LEGAL COMPLIANCE REPORT <br /> <br /> <br /> <br />To the Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br /> <br /> <br />We have audited, in accordance with auditing standards generally accepted in the United States <br />of America, and the standards applicable to financial audits contained in Government Auditing <br />Standards issued by the Comptroller General of the United States, the financial statements of the <br />governmental activities, the business-type activities, each major fund, and the aggregate <br />remaining fund information of the City of Lino Lakes, Minnesota as of and for the year ended <br />December 31, 2017, and the related notes to the financial statements, which collectively <br />comprise the City of Lino Lakes, Minnesota’s basic financial statements and have issued our <br />report thereon dated May 29, 2018. <br /> <br />The Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor <br />pursuant to Minn. Stat. § 6.65, contains seven categories of compliance to be tested: contracting <br />and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and <br />disbursements, miscellaneous provisions, and tax increment financing. Our audit considered all <br />of the listed categories. <br /> <br />In connection with our audit, nothing came to our attention that caused us to believe that City of <br />Lino Lakes, Minnesota failed to comply with the provisions of the Minnesota Legal Compliance <br />Audit Guide for Cities. However, our audit was not directed primarily toward obtaining <br />knowledge of such noncompliance. Accordingly, had we performed additional procedures, other <br />matters may have come to our attention regarding the City of Lino Lakes, Minnesota’s <br />noncompliance with the above referenced provisions. <br /> <br />The purpose of this report is solely to describe the scope of our testing of compliance and the <br />results of that testing, and not to provide an opinion on compliance. Accordingly, this <br />communication is not suitable for any other purpose. <br /> <br /> <br /> REDPATH AND COMPANY, LTD. <br />St. Paul, Minnesota <br /> <br />May 29, 2018