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<br /> <br /> <br />In connection with our audit of the basic financial statements, our responsibility is to read the <br />other information and consider whether a material inconsistency exists between the other <br />information and the basic financial statements, or the other information otherwise appears to <br />be materially misstated. If, based on the work performed, we conclude that an uncorrected <br />material misstatement of the other information exists, we are required to describe it in our <br />report. <br /> <br />Other Reporting Required by Government Auditing Standards <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />May 28, 2024 on our consideration of the City of Lino Lakes, Minnesota’s internal control <br />over financial reporting and on our tests of its compliance with certain provisions of laws, <br />regulations, contracts, and grant agreements and other matters. The purpose of that report is <br />solely to describe the scope of our testing of internal control over financial reporting and <br />compliance and the results of that testing, and not to provide an opinion on the effectiveness <br />of the City of Lino Lakes, Minnesota's 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 /> <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br /> <br />May 28, 2024 <br />18 <br />25