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Required Supplementary Information <br />Accounting principles generally accepted in the United States of America require that the <br />management's discussion and analysis, the budgetary comparison schedules, and the schedules <br />of OPEB and pension information, as listed in the table of contents, be presented to supplement <br />the basic financial statements. Such information is the responsibility of management and, <br />although not a part of the basic financial statements, is required by the Governmental Accounting <br />Standards Board who considers it to be an essential part of financial reporting for placing the <br />basic financial statements in an appropriate operational, economic, or historical context. We <br />have applied certain limited procedures to the required supplementary information in accordance <br />with auditing standards generally accepted in the United States of America, which consisted of <br />inquiries of management about the methods of preparing the information and comparing the <br />information for consistency with management's responses to our inquiries, the basic financial <br />statements, and other knowledge we obtained during our audit of the basic financial statements. <br />We do not express an opinion or provide any assurance on the information because the limited <br />procedures do not provide us with sufficient evidence to express an opinion or provide any <br />assurance. <br />Supplementary Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City of Lino Lakes, Minnesota's basic financial statements. The <br />accompanying combining and individual nonmajor fund financial statements and schedules are <br />presented for purposes of additional analysis and are not a required part of the basic financial <br />statements. Such information is the responsibility of management and was derived from and <br />relates directly to the underlying accounting and other records used to prepare the basic financial <br />statements. The information has been subjected to the auditing procedures applied in the audit of <br />the basic financial statements and certain additional procedures, including comparing and <br />reconciling such information directly to the underlying accounting and other records used to <br />prepare the basic financial statements or to the basic financial statements themselves, and other <br />additional procedures in accordance with auditing standards generally accepted in the United <br />States of America. In our opinion, the combining and individual nonmajor fund financial <br />statements and schedules are fairly stated, in all material respects, in relation to the basic <br />financial statements as a whole. <br />Other Information <br />Management is responsible for the other information included in the annual report. The other <br />information comprises the introductory and statistical sections but does not include the basic <br />financial statements and our auditor's report thereon. Our opinions on the basic financial <br />statements do not cover the other information, and we do not express an opinion or any form of <br />assurance thereon. <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 be <br />materially misstated. If, based on the work performed, we conclude that an uncorrected material <br />misstatement of the other information exists, we are required to describe it in our report. <br />17 <br />