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Audit Report 12/31/1973
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Audit Report 12/31/1973
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Audit Report 12/31/1973
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12/31/1973
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HILL MILNE & CO. <br />600 BROOKDALE TOWERS <br />2810 COUNTY ROAD #10 <br />MINNEAPOLIS,, MINN. 55430 <br />ACCOUNTANTS' OPINION <br />Members of the Village Council <br />Village of Lino Lakes <br />Anoka County, Minnesota <br />Gentlemen: <br />We have examined, on a cash basis, the balance sheet and the fund <br />balances pf the Village of Lino Lakes as of December 31, 1973, and the related . <br />fund transactions for the year then ended. Our examination was made in ac- <br />cordance with generally accepted auditing standards and accordingly included <br />such tests of the accounting records and such other auditing procedures as we <br />considered necessary in the circumstances. <br />We have modified the cash basis presentation of the balance sheet, Exhibit <br />A, to such an extent as to reflect all significant known assets and liabilities <br />therein for additional information purposes. <br />In our opinion, the accompanying statements present fairly, on a modified <br />cash basis, the financial position of the Village of Lino Lakes at December 31, <br />1973, and the cash fund transactions for the year then ended, in conformity <br />with generally accepted governmental accounting principles applied on a basis <br />consistent with that of the preceding year. The supplementary and statistical <br />data presented in this report have been subJected to the same auditing pro- <br />cedures and, in our opinion, are stated fairly in all material respects when <br />taken as a whole with the basic financial statements. <br />Respectfully submitted, <br />HILL MILNE & CO. <br />L1' et, <br />Waldemar A, Hill, C.P.A. <br />WAH:dn <br />Date Field Work Completed: February 21, 1974 <br />Date Report Signed: April 24, 1974 <br />
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