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Audit Report 12/31/1981
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Audit Report 12/31/1981
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Audit Report 12/31/1981
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12/31/1981
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ANFINSON, HENDRICKSON & CO. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />The City Council and Residents <br />City of Lino Lakes <br />Lino Lakes, Minnesota <br />We have examined the General Purpose Financial Statements shown on pages 3 <br />through 18, of the City of Lino Lakes, Minnesota, as of and for the year ended <br />December 31, 1981. Except as disclosed in the following paragraph, our examina- <br />tion was made in accordance with generally accepted auditing standards and, <br />accordingly, included such tests of the accounting records and such other <br />auditing procedures as we considered necessary in the circumstances. <br />Because the City does not maintain fixed asset records which provide complete <br />accounting control over quantities and original costs of all equipment, it was <br />impracticable to audit the accompanying financial statement of the General Fixed <br />Assets group of accounts and we express no opinion thereon, except with respect <br />to the basis of valuation of certain assets included therein, which is at <br />variance with generally accepted accounting principles as more fully explained <br />in Note 1. <br />In our opinion, except for the balance sheet of the General Fixed Assets Group <br />of Accounts, the General Purpose Financial Statements referred to above present <br />fairly the financial position of the City of Lino Lakes, Minnesota, at <br />December 31, 1981, and the results of its operations, changes in its fund <br />balances, and changes in financial position of the Proprietary Fund type for the <br />year then ended, in conformity with generally accepted accounting principles <br />applied on a basis consistent with that of the preceding year. <br />Our examination was made for the purpose of forming an opinion on the General <br />Purpose Financial Statements taken as a whole. The accompanying additional <br />information shown on pages 19 through 38 including selected information from the <br />year ended December 31, 1980, is presented for purposes of additional analysis <br />and is not a required part of the General Purpose Financial Statements. Such <br />information has been subjected to the auditing procedures applied in our exami- <br />nations of the General Purpose Financial Statements for the years ended <br />December 31, 1981 and 1980, and, in our opinion, is fairly stated in all <br />material respects in relation to the applicable General Purpose Financial <br />Statements taken as a whole. <br />Certified Public Accountants <br />Minneapolis, Minnesota <br />February 9, 1982 <br />- 2 - <br />Park National Bank Building • 5353 Wayzata Boulevard, Suite 410 • Minneapolis, Minnesota 55416 • 612- 545 -0421 <br />AFFILIATED WITH NATIONAL CPA GROUP • MEMBER FIRMS IN PRINCIPAL CITIES <br />
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