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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 />ACCOUNTANTIS 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 <br />balances of the Village of Lino Lakes as of December 31, 1967, and the <br />related fund transactions for the year then ended. Our examination <br />was made in accordance with generally accepted auditing standards, and <br />accordingly included such tests of the accounting records and such other <br />auditing procedures as we 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 <br />and 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 <br />Lakes at December 31, 1967, and the cash fund transactions for the year <br />then ended, in conformity with accounting practices generally-used by <br />municipalities applied on a basis consistent with that of the preceding <br />year. <br />Respectfully y submitted, <br />Waldemar A. Hill, C.P.A. <br />Date Field Work Completed: January 15, 1 <br />Date Report Signed : 3, ir4 fl <br />