Federal Financial Assistance 12/31/1996

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TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCDL ,- -, s Independent Auditor's Report on Compliance Based on an Audit of General Purpose Financial Statements Performed in Accordance with Government Auditing Standards 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 conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of the Minnesota Legal Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes Section 6.65. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. General Purpose Financial Statements. Compliance with laws, regulations, contracts, and grants applicable to the City of Lino Lakes, Minnesota, is the responsibility of the City's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the City of Lino Lakes, Minnesota's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the general purpose financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Legal Compliance. The Minnesota Legal Compliance Audit Guide for Local Government covers _ five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of the above listed categories. WNW The results of our tests indicate that for the items tested, the City of Lino Lakes, Minnesota complied with the material terms and conditions of applicable legal provisions, except as described in this report. Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our attention to indicate that the City of Lino Lakes, Minnesota had not complied with such legal provisions. -6- 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 • Member of HLB International