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VOTO, REARDON, TAUTGES & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />VLSi. <br />Birch Lake Professional Building • 1310 E. Hwy. 96 • White Bear Lake, MN 55110 • Phone 426 -3263 <br />To the Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes <br />Lino Lakes, Minnesota <br />ROBERT J. VOTO, CPA <br />TIMOTHY E. REARDON, CPA <br />ROBERT G. TAUTGES, CPA <br />We have examined the general purpose financial statements of the CITY OF LINO <br />LAKES, MINNESOTA, and the combining, individual fund, and account group finan- <br />cial statements of the City as of and for the year ended December 31, 1983, as <br />listed in the table of contents. Our examination was made in accordance with <br />generally accepted auditing standards and, accordingly, included such tests of <br />the accounting records and such other auditing procedures as we considered <br />necessary in the circumstances, except as stated in the following paragraph. <br />The City does not maintain complete accounting controls over quantities and <br />costs of general fixed assets and it was therefore impractical to audit the <br />accompanying Statement of General Fixed Assets and, accordingly, we do not <br />express an opinion on this account group. <br />In our opinion, except as noted above, the general purpose financial statements <br />referred to above present fairly the financial position of the CITY OF LINO <br />LAKES, MINNESOTA at December 31, 1983, and the results of its operations and <br />changes in financial position of its proprietary fund type for the year then <br />ended, in conformity with generally accepted accounting principles applied on a <br />basis consistent with that of the preceding year. Also, in our opinion, the <br />combining, individual fund, and account group financial statements referred to <br />above present fairly the financial position of the individual funds and account <br />groups of the CITY OF LINO LAKES, MINNESOTA at December 31, 1983 and the results <br />of operations of such funds, in conformity with generally accepted accounting <br />principles 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 and on the combining, individual <br />fund, and account group financial statements. The accompanying financial infor- <br />mation listed as supplementary data in the table of contents is presented for <br />purposes of additional analysis and is not a required part of the general pur- <br />pose financial statements of the City. The information has been subjected to <br />the auditing procedures applied in the examination of the general purpose, <br />combining, individual fund, and account group financial statements and, in our <br />opinion, is fairly stated in all material respects in relation to the combined <br />financial statements taken as a whole. <br />February 20, 1984 <br />VOTO, REARDON, TAUTGES & CO., LTD <br />Certified Public Accountants <br />MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • PRIVATE COMPANIES PRACTICE SECTION <br />MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS <br />MUNICIPAL FINANCE OFFICERS ASSOCIATION • MINNESOTA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS <br />