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May 13, 1963 <br />To the. Village Co nci.l and Residents <br />711/ego of Lino La1 o3 <br />Anoka Courts, Ninnesota <br />1Ie have examined the statements of cash receipts and disbursements of the <br />funds lasted beloN of the Village of Lino Lakes, Minnesota for the year <br />ended December 31, 1962: <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 <br />accounting records and such other auditing procedures as we considered nec- <br />essary in the circumstances. <br />Report on our examination of the cash transactions of the funds is presented <br />in Statements A through B -8. In addition, we have prepared Exhibits 1 and <br />2 which were prepared from available data. These exhibits are not a part of <br />the audit report, but axe presented for information purposes. <br />In our opinion, which is subject to the comments appearing on the following <br />pages, the accompanying Statements of Cash Receipts and Disbursements pre- <br />sent fairly the activity in the various funds of the Village of Lino Lakes, <br />for the year ended December 31, 1962, in conformity with generally accepted <br />governmental cash basis accounting principles applied on a basis consistent <br />T.r th_ the pree wing year. <br />Field Work Completed April 18, 1963. <br />Respectfully submitted, <br />BONHIVER AND ANFINSON <br />Certified Public Accountants <br />