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To the Village Council and Residents <br />Village of Lino Lakes <br />Anoka County, Minnesota <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, 1963: <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 eeamination, a limited cash audit, was made in accordance with generally <br />accepted auditing standards, and accordingly included such tests of the ac- <br />countng records and such other auditing procedures as we considered necessary <br />in the circumstances. <br />The report on our examination of the funds is presented in Statements A <br />through B-80 In addition, we have included a section for information and <br />analysis purposes. It i3 comprised of comments and recommendations and <br />exhibits. The exhibits were compiled from various data and records and were <br />not subjected to the same procedures employed in examining the basic financial. <br />statements, They are therefore not covered by our opinion. <br />In our opinions the accompanying statemPnts of cash receipts and diliburse <br />ments present fairly the cash transactions of the Village of Lino Lakes, <br />Anoka County, Minaeaota for the year ended December 31, 1963, <br />Minneapolis, Minnesota. <br />May 7, 1964 <br />cL <br />Certified Public Accountants <br />= 2 - <br />