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Audit Report 12/31/1971
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Audit Report 12/31/1971
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Audit Report 12/31/1971
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12/31/1971
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Waldemar A. hill <br />Certified Public Accountant <br />202 Apache Office Park Building <br />2500 • 39th Avenue Northeast <br />Minneapolis, Minnesota 55421 <br />ACCOUNTANT'S OPINION <br />Members of the Village Council <br />Village of Lino Lakes <br />Anoka County, Minnesota <br />Gentlemen: <br />We have examined, on a cash basis, the balance sheet and the fund balances <br />of the Village of Lino Lakes as of December 31, 1971, and the related fund <br />transactions for the year then ended. Our examination was made in accordance <br />with generally accepted auditing standards, and accordingly included such <br />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, <br />Exhibit A, to such an extent as to reflect all significant known assets and <br />liabilities therein for additional information purposes. <br />In our opinion, the accompanying statements present fairly, on a <br />modified cash basis, the financial position of the Village of Lino Lakes <br />at December 31, 1971, and the cash fund transactions for the year then <br />ended, in conformity with generally accepted governmental accounting prin- <br />ciples applied on a basis consistent with that of the preceding year. The <br />supplementary and statistical data presented in this report have been <br />subjected to the same auditing procedures and, in our opinion, are stated <br />fairly in all material respects when taken as a whole with the basic financial <br />statements. <br />Respectfully submitted, <br />Waldemar A. Hill <br />Certified Public Accountant <br />WAR: all <br />Date Field Work Completed: February 15, 1972 <br />Date Report Signed: February 24, 1972 <br />
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