Federal Financial Assistance 12/31/1996

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TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTH 1, l S Independent Auditor's Report on Compliance With General Requirements Applicable to Federal Financial Assistance Programs To the Honorable Mayor and Members of the City Council City of Lino Lakes, Minnesota We have audited the general purpose financial statements of the City of Lino Lakes, Minnesota, as of and for the year ended December 31, 1996, and have issued our report thereon dated February 28, 1997. We have applied procedures to test the City of Lino Lakes, Minnesota's compliance with the following requirements applicable to its federal financial assistance programs, which are identified in the Schedule of Federal Financial Assistance, for the year ended December 31, 1996: Political Activity Federal Financial Reports Civil Rights Allowable Costs/Cost Principles Cash Management Drug -Free Workplace Administrative Requirements — Our procedures were limited to the applicable procedures described in the Office of Management and Budget's Compliance Supplement for Single Audits of State and Local Governments. Our procedures were substantially less in scope than an audit, the objective of which is the expression — of an opinion on the City of Lino Lakes, Minnesota's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe the City of Lino Lakes, Minnesota had not complied, in all material respects, with those requirements. Also, the results of our procedures did not disclose any immaterial instances of noncompliance with those requirements. This report is intended for the information of the City of Lino Lakes, Minnesota's management, the federal cognizant audit agency and other federal agencies. However, this report is a matter of public record and its distribution is not limited. Za„r`a"'., RIL0910014. tG TAUTGES, REDPATH & CO., LTD. Certified Public Accountants February 28, 1997 -9- 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 • Member of HLB International