Other Auditor Reports 12/31/2004

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leiwr LarsonAlleIT CPAs, Consultants & Advisors www.larsonallen.com REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor and Members of the City Council City of Lino Lakes, Minnesota We have audited the financial statements of the City of Lino Lakes, Minnesota as of and for the year ended December 31, 2004, and have issued our report thereon dated March 18, 2005. We conducted our audit in accordance with U.S. generally accepted auditing standards, the standards -- applicable to financial audits contained in Governmental Auditing standards, issued by the Comptroller General of the United States, and the provisions of the Minnesota Legal Compliance Audit Guide for Local Govemment, promulgated by the State Auditor pursuant to Minnesota Statute 6.65. Accordingly, the audit included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Minnesota Legal Compliance Audit Guide for Local Govemment covers six main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, and miscellaneous provisions. Our study included all of the listed categories. Mow The results of our tests indicate that, with respect to the items tested, the City of Lino Lakes, Minnesota complied with the material terms and conditions of applicable legal provisions referred to in the - preceding paragraph. This report is intended solely for the use of the City of Lino Lakes, Minnesota, the Office of the State - Auditor, and other state agencies, and is not intended to be and should not be used by anyone other than these specified parties. Ism Austin, Minnesota March 18, 2005 LARSON, ALLEN, WEISHAIR & CO., LLP (3) Larson, Allen, Weishair & Co., LLP 1 An Independent Member of Baker Tilly International