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<br />4810 White Bear Parkway, St. Paul, MN, 55110 651.426.7000 www.redpathcpas.com <br />INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL <br />REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT <br />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 /> <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 the <br />aggregate remaining fund information of the City of Lino Lakes, Minnesota as of and for the <br />year ended December 31, 2017, and the related notes to the financial statements, which <br />collectively comprise the City of Lino Lakes, Minnesota’s basic financial statements and have <br />issued our report thereon dated May 29, 2018. <br /> <br />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) to <br />determine the 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 allow <br />management or employees, in the normal course of performing their assigned functions, to <br />prevent, or detect and correct, misstatements on a timely basis. A material weakness is a <br />deficiency, or a combination of deficiencies, in internal control such that there is a reasonable <br />possibility that a material misstatement of the entity’s financial statements will not be <br />prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, <br />or a combination of deficiencies, in internal control that is less severe than a material <br />weakness, yet important enough to merit the attention of those charged with governance. <br /> <br />Our consideration of internal control was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal control <br />that might be material weaknesses or significant deficiencies. Given these limitations, during <br />our audit we did not identify any deficiencies in internal control that we consider to be material <br />weaknesses. However, material weaknesses may exist that have not been identified.