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400 Robert Street North, Suite 1600, St. Paul, MN, 55101   651.426.7000 www.redpathcpas.com  <br />MINNESOTA LEGAL COMPLIANCE REPORT <br />To the Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br />We have audited, in accordance with 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 <br />the aggregate remaining fund information of the City of Lino Lakes, Minnesota as of and for <br />the year ended December 31, 2023, and the related notes to the financial statements, which <br />collectively comprise the City of Lino Lakes, Minnesota’s basic financial statements, and <br />have issued our report thereon dated May 28, 2024. <br />In connection with our audit, nothing came to our attention that caused us to believe that the <br />City of Lino Lakes, Minnesota failed to comply with the provisions of the contracting – bid <br />laws, depositories of public funds and public investments, conflicts of interest, public <br />indebtedness, claims and disbursements, miscellaneous provisions, and tax increment <br />financing sections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated <br />by the State Auditor pursuant to Minnesota Statute § 6.65, insofar as they relate to <br />accounting matters. However, our audit was not directed primarily toward obtaining <br />knowledge of such noncompliance. Accordingly, had we performed additional procedures, <br />other matters may have come to our attention regarding the City of Lino Lakes, Minnesota’s <br />noncompliance with the above referenced provisions, insofar as they relate to accounting <br />matters. <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 />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br />May 28, 2024 <br />171