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We also noted certain additional matters that were reported to the management of the City of Lino <br />Lakes, Minnesota in a separate letter dated March 24, 2006. <br />This report is intended solely for the information and use of the audit committee, management, the <br />Office of the State Auditor, and federal awarding agencies and pass- through entities and is not intended <br />to be and should not be used by anyone other than these specified parties. <br />Austin, Minnesota <br />March 24, 2006 <br />LARSON, ALLEN, WEISHAIR & CO., LLP <br />(2) <br />