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1 <br />1 <br />Awards and Acknowledgements <br />The Government Finance Officers Association of the United States and Canada (GFOA) awards the Certificate of <br />Achievement for excellence in financial reporting to cities that meet certain criteria. The City of Lino Lakes <br />received this award for its comprehensive annual financial report for the year ended December 31, 2010. This <br />marks the eleventh consecutive year the City has received this prestigious award. A governmental unit must <br />publish an easily readable and efficiently organized comprehensive annual financial report, the contents of which <br />conform to program requirements. This report must satisfy both generally accepted accounting principles and <br />applicable legal requirements. <br />A Certificate of Achievement is valid for a period of one year only. The City is submitting the 2011 report to <br />GFOA for consideration of the Certificate of Achievement for Excellence in Financial Reporting. We believe our <br />current report continues to conform to the high standards of the Certificate program. <br />The timely preparation of this report could not have been accomplished without the dedicated services of the <br />Finance Department, auditors and other city staff. A special thank you goes to city accountant, Paula Schloer, for <br />her efforts in assembling and reviewing information presented in this report. I also want to express my <br />appreciation to the Mayor and City Council for their support for maintaining the highest standard of <br />1 professionalism in the management of the financial operation of the City. <br />Respectfully submitted, <br />Alan J. Rolek <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />Director of Finance <br />7 <br />