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Audit Report 12/31/1974
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Audit Report 12/31/1974
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Audit Report 12/31/1974
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12/31/1974
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HILL.MILNE & CO. <br />Public Accountants <br />2810 County Rd. #10 <br />Minneapolis, Minnesota 55430 <br />ACCOUNTANTS' OPINION <br />Members of the City Council, <br />City 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 of the City of,Lino Lakes as of December 31, 1974, 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 City of Lino Lakes at December 31, <br />1974, 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 />Waldemar A. Hill, C.P.A. <br />WAH:dn <br />Date Field Work Completed: February 27, 1975 <br />Date Report Signed: March 31 1975 <br />
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