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<br /> <br />Our consideration of internal control was for the limited purpose described in the first paragraph <br />of this section and was not designed to identify all deficiencies in internal control that might be <br />material weaknesses or significant deficiencies. Given these limitations, during our audit we did <br />not identify any deficiencies in internal control that we consider to be material weaknesses. <br />However, material weaknesses or significant deficiencies may exist that were not identified. <br />Report on Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether the City of Lino Lakes, Minnesota’s <br />financial statements are free from material misstatement, we performed tests of its compliance <br />with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance <br />with which could have a direct and material effect on the financial statements. However, <br />providing an opinion on compliance with those provisions was not an objective of our audit, and <br />accordingly, we do not express such an opinion. The results of our tests disclosed no instances <br />of noncompliance or other matters that are required to be reported under Government Auditing <br />Standards. <br />Purpose of this Report <br />The purpose of this report is solely to describe the scope of our testing of internal control and <br />compliance and the results of that testing, and not to provide an opinion on the effectiveness of <br />the entity’s internal control or on compliance. This report is an integral part of an audit <br />performed in accordance with Government Auditing Standards in considering the entity’s <br />internal control and compliance. Accordingly, this communication is not suitable for any other <br />purpose. <br /> <br /> <br /> <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br /> <br />May 22, 2025 <br />Page 205 of 353