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<br />400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com <br />MINNESOTA LEGAL COMPLIANCE REPORT <br /> <br /> <br />To the Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br /> <br /> <br />We have audited, in accordance with auditing standards generally accepted in the United States <br />of America and the standards applicable to financial audits contained in Government Auditing <br />Standards, issued by the Comptroller General of the United States, the financial statements of the <br />governmental activities, the business-type activities, each major fund, and the aggregate <br />remaining fund information of the City of Lino Lakes, Minnesota as of and for the year ended <br />December 31, 2024, and the related notes to the financial statements, which collectively <br />comprise the City of Lino Lakes, Minnesota’s basic financial statements, and have issued our <br />report thereon dated May 22, 2025. <br /> <br />In connection with our audit, nothing came to our attention that caused us to believe that the City <br />of Lino Lakes, Minnesota failed to comply with the provisions of the contracting – bid laws, <br />depositories of public funds and public investments, conflicts of interest, public indebtedness, <br />claims and disbursements, miscellaneous provisions, and tax increment financing sections of the <br />Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant <br />to Minnesota Statute § 6.65, insofar as they relate to accounting matters. However, our audit was <br />not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had <br />we performed additional procedures, other matters may have come to our attention regarding the <br />City of Lino Lakes, Minnesota’s noncompliance with the above referenced provisions, insofar as <br />they relate to accounting matters. <br /> <br />The purpose of this report is solely to describe the scope of our testing of compliance and the <br />results of that testing, and not to provide an opinion on compliance. Accordingly, this <br />communication is not suitable for any other purpose. <br /> <br /> <br /> <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br /> <br />May 22, 2025 <br />Page 206 of 353