Laserfiche WebLink
City of Lino Lakes, Minnesota <br />Communication With Those Charged With Governance <br />Page 3 <br /> <br /> <br /> <br />Other Audit Findings or Issues <br /> <br />We generally discuss a variety of matters, including the application of accounting principles and <br />auditing standards, with management each year prior to retention as the City’s auditors. <br />However, these discussions occurred in the normal course of our professional relationship and <br />our responses were not a condition to our retention. <br /> <br />Other Matters <br /> <br />We applied certain limited procedures to the management’s discussion and analysis, the <br />budgetary comparison schedules, and the schedules of OPEB and pension information, which are <br />required supplementary information (RSI) that supplements the basic financial statements. Our <br />procedures consisted of inquiries of management regarding the methods of preparing the <br />information and comparing the information for consistency with management’s responses to our <br />inquiries, the basic financial statements, and other knowledge we obtained during our audit of the <br />basic financial statements. We did not audit the RSI and do not express an opinion or provide <br />any assurance on the RSI. <br /> <br />We were engaged to report on the combining and individual nonmajor fund financial statements <br />and schedules, which accompany the financial statements but are not RSI. With respect to this <br />supplementary information, we made certain inquiries of management and evaluated the form, <br />content, and methods of preparing the information to determine that the information complies <br />with accounting principles generally accepted in the United States of America, the method of <br />preparing it has not changed from the prior period, and the information is appropriate and <br />complete in relation to our audit of the financial statements. We compared and reconciled the <br />supplementary information to the underlying accounting records used to prepare the financial <br />statements or to the financial statements themselves. <br /> <br />We were not engaged to report on the introductory and statistical sections, which accompany the <br />financial statements but are not RSI. Such information has not been subjected to auditing <br />procedures applied in the audit of the basic financial statements, and accordingly, we do not <br />express an opinion or provide any assurance on it. <br /> <br />Restriction on Use <br /> <br />This information is intended solely for the information and use of the City Council and <br />management of the City of Lino Lakes, Minnesota and is not intended to be, and should not be, <br />used by anyone other than these specified parties. <br /> <br /> <br /> <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br /> <br />May 22, 2025 <br />Page 203 of 353