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BONHIVER, ANFINSON. HENDRICKSON & CO. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />10601 OLSON MEMORIAL DRIVE <br />MINNEAPOLIS. MINNESOTA 55427 <br />T ONE 545 -0421 <br />HOMER A. BONHIVER. C.P.A. <br />DONALD D. ANFINSON. C.P.A. <br />ORIS A. HENDRICKSON. C.P.A. <br />THOMAS E. REARDON. C.P.A. <br />To the Village Council and Residents <br />Village of Lino Lakes <br />Anoka County, Minnesota <br />MEMBERS OF <br />AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS <br />MINNESOTA SOCIETY OF <br />CERTIFIED PUBLIC ACCOUNTANTS <br />We have examined the statements of cash receipts and disbursements of the funds <br />listed below of the Village of Lino Lakes, Minnesota, for the fiscal year ended <br />December 31, 1964: <br />General Fund <br />Fire Protection Fund <br />Civil Defense Fund <br />Gopher Control Fund <br />Parks and Playgrounds Fund <br />Road and Bridge Fund <br />Special Ditch Assessment Fund <br />Debt Redemption Fund <br />Our examination, a limited cash audit, was made in accordance with generally <br />accepted auditing standards, and accordingly included such tests of the account- <br />ing records and such other auditing procedures as we considered necessary in the <br />circumstances. <br />The report on our examination of the funds is presented in Statements A through <br />B -8. In addition, we have included a section for information and analysis pur- <br />poses. It is comprised of comments and recommendations and exhibits. The ex- <br />hibits were compiled from various data and records and were not subjected to the <br />same procedures employed in examining the basic financial statements. They are, <br />therefore, not covered by our opinion. <br />In our opinion, the accompanying statements of cash receipts and disbursements <br />present fairly the cash transactions of the Village of Lino Lakes, Anoka County, <br />Minnesota for the year ended December 31, 1964. <br />Certified Public Accountants <br />Minneapolis, Minnesota <br />October 15, 1965 <br />