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Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />May 22, 2025 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 solely to <br />describe the scope of our testing of internal control over financial reporting and compliance and <br />the results of that testing, and not to provide an opinion on the effectiveness of the City of Lino <br />Lakes, Minnesota's internal control over financial reporting or on compliance. That report is an <br />integral part of an audit performed in accordance with Government Auditing Standards in <br />considering the City of Lino Lakes, Minnesota's internal control over financial reporting and <br />compliance. <br />LL C <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br />May 22, 2025 <br />18 <br />