Federal Financial Assistance 12/31/1996

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TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTAN %S Independent Auditor's Report on Compliance With Specific Requirements Applicable to Nonmajor Federal Financial Assistance Program Transactions 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. In connection with our audit of the general purpose financial statements of the City of Lino Lakes, — Minnesota, and with our consideration of the City of Lino Lakes, Minnesota's control structure used to administer federal financial assistance programs, as required by Office of Management and Budget Circular A -128, Audits of State and Local Governments, we selected certain transactions — applicable to certain nonmajor federal financial assistance programs for the year ended December 31, 1996. MEM As required by OMB Circular A -128, we have performed auditing procedures to test compliance with the requirements governing the types of services allowed or unallowed, that are applicable to those transactions. 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 these requirements. 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 preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that 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,MVrnnesota'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. TAUTGES, REDPATH & CO., LTD. Certified Public Accountants February 28, 1997 -10- 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 • Member of HLB international