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Waldemar 1.. Hill <br />Certified Public Accountant <br />202 Apache Office Park Building <br />2500 - 39th Avenue Northeast <br />Minneapolis, Minnesota 55421 <br />ACCOUNTAMT 's OPINION <br />*Memo of the Pillage Couaoil <br />.Pillage of Lino Lakes <br />Anoka County, Minnesota <br />Gentlemen$ <br />We hove examined, on a cash basis, the b&'*roe sheet and the fund <br />balances of the Village of Lino Lakes as of Dsoembsr 31, 1968, and the <br />related ftad transactions for the year then ended. Our emaminstion <br />was made in a000rdance with generally aaospted auditing standards, and <br />accordingly inoludad suoh tests of the accounting rsoorde and suoh other <br />auditing procedures as we considered necessary in the oixeumstandes. <br />We have modified the each basis presentation of the balance sheet, <br />Jizhibit 1, to such an extent as to reflect all significant known assets <br />and liabilities therein for additional information purposes. <br />In our opinion, the a000spanying statements present fairly, on a <br />codified gash basis, the financial position of the Village of Lino <br />Lakes at Deoe*bsr 31, 1968, and the oash fund transactions for the year <br />then ended, in conformity with accounting practices generally used by <br />municipalities applied on a basis oonsistent with that of the preoeding <br />Tear. <br />Reepeotful]y submitted, <br />?iaC <br />Waldemar A. Hill, C.P.A. <br />WAH :kr <br />Date Field Work Completed: 'February 10, 1969 <br />Date Report signed: March 3, 1969 <br />