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Waldeer A. Rill <br />Certified Public Accountant <br />202 Apache Office Park Building <br />2500 - 39th Avenue Northeast <br />Minneapolis, Minnesota 55421 <br />ACCOUNTANT'S OPINION <br />lieabers of the Village Council <br />Village of Lino Lakes <br />Anoka County, Minnesota <br />nunesota <br />Gentlemen: <br />We have examined, on a cash basis, the beIance sheet and the fund <br />balances of the Village of Lino Lakes as of*Deceubex 31, 1966, 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 teats of the accounting records and such other <br />auditing procedures es via considered necessary in the circu atance5. <br />We have :modified the cash basis presentation of the balance sheet, <br />Exhibit A, to such an.extent as to reflect ell significant keo4m 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, 1966; and the cash fund transactions for the year <br />then ended, in conforming ulth accounting practices generally used by <br />municipalities. <br />Respectfully submitted, <br />Waldemar A. Rill, C.P.A. <br />Date Field Work Completed: January 23, 1967 <br />Date Report Signed: January 31, 1967 <br />