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LarsonAllen" <br />CPAs, Consultants & Advisors <br />www.larsonallen.com <br />INDEPENDENT AUDITORS' REPORT ON LEGAL COMPLIANCE <br />Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br />IMINP <br />We have audited the financial statements of the City of Lino Lakes, Minnesota as of and for the year <br />ended December 31, 2003, and have issued our report thereon dated March 25, 2004. <br />We conducted our audit in accordance with U.S. generally accepted auditing standards, the standards <br />applicable to financial audits contained in Governmental Auditing standards, issued by the Comptroller <br />General of the United States, and the provisions of the Minnesota Legal Compliance Audit Guide for <br />Local Government, promulgated by the State Auditor pursuant to Minn. Stat. §6.65. Accordingly, the <br />audit included such tests of the accounting records and such other auditing procedures as we <br />considered necessary in the circumstances. <br />The Minnesota Legal Compliance Audit Guide for Local Government covers six main categories of <br />compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public <br />indebtedness, claims and disbursements, and miscellaneous provisions. Our study included all of the <br />listed categories. <br />The results of our tests indicate that, with respect to the items tested, the City of Lino Lakes, Minnesota <br />complied with the material terms and conditions of applicable legal provisions. <br />This report is intended solely for the use of the City of Lino Lakes, Minnesota, the Office of the State <br />Auditor, and other state agencies, and is not intended to be and should not be used by anyone other <br />than these specified parties. <br />Austin, Minnesota <br />March 25, 2004 <br />s <br />LARSON, ALLEN, WEISHAIR & CO., LLP <br />(3) <br />Larson, Allen, Weishair & Co., LLP 1 An Independent Member of Baker Tilly International <br />