Laserfiche WebLink
<br /> <br />The combining and individual nonmajor fund financial statements and schedules are the <br />responsibility of management and were derived from and relate directly to the underlying <br />accounting and other records used to prepare the basic financial statements. Such information <br />has been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and certain additional procedures, including comparing and reconciling such <br />information directly to the underlying accounting and other records used to prepare the basic <br />financial statements or to the basic financial statements themselves, and other additional <br />procedures in accordance with auditing standards generally accepted in the United States of <br />America. In our opinion, the combining and individual nonmajor fund financial statements and <br />schedules are fairly stated in all material respects in relation to the basic financial statements as a <br />whole. <br />The introductory section, the statistical section and other information have not been subjected to <br />the auditing procedures applied in the audit of the basic financial statements and, accordingly, <br />we do not express an opinion or provide any assurance on them. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />May 29, 2018, on our consideration of the City of Lino Lakes, Minnesota’s internal control over <br />financial reporting and on our tests of its compliance with certain provisions of laws, regulations, <br />contracts, and grant agreements and other matters. The purpose of that report is to describe the <br />scope of our testing of internal control over financial reporting and compliance and the results of <br />that testing, and not to provide an opinion on internal control over financial reporting or on <br />compliance. That report is an integral part of an audit performed in accordance with <br />Government Auditing Standards in considering the City of Lino Lakes, Minnesota’s internal <br />control over financial reporting and compliance. <br /> <br /> <br /> REDPATH AND COMPANY, LTD. <br />St. Paul, Minnesota <br /> <br />May 29, 2018 <br />17