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Executive Summary <br />3 <br />capital improvements, to provide sufficient cash flow for operations, and <br />to maintain adequate cash reserves for future capital improvements. <br />7. The City should establish the user rates for each utility fund for a three - <br />year period and review them on an annual basis. The rates should be <br />reviewed on an annual basis concurrent with the development of the <br />following year's budget. <br />These recommendations are based on information provided to us by City of <br />Lino Lakes. The City will need to monitor the performance of the Water and <br />Sewer Funds and make any necessary adjustments based upon its actual <br />performance and on the actual construction costs of the anticipated capital <br />improvements. <br />City of Lino Lakes, Minnesota. Water and Sewer Study <br />