Other Auditor Reports 12/31/2002

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MEM IMMO II law Vow LarsnAlleri" CPAs, Consultants & Advisors www.larsonallen.com OTHER REQUIRED AUDITOR COMMUNICATIONS March 28, 2002 To the Honorable Mayor and Members of the City Council City of Lino Lakes, Minnesota Dear Committee Members: We have audited the general purpose financial statements of the City of Lino Lakes for the year ended December 31, 2002, and have issued our report thereon dated March 20, 2003. Professional standards require that we provide you with the following information related to our audit. Our Responsibility Under U.S. Generally Accepted Auditing Standards As stated in our engagement letter dated December 5, 2002, our responsibility, as described by professional standards, is to plan and perform our audit to obtain reasonable, but not absolute, assurance about whether the general purpose financial statements are free of material misstatement. Because of the concept of reasonable assurance and because we did not perform a detailed examination of all transactions, there is a risk that material errors, irregularities, or illegal acts, including fraud and defalcations, may exist and not be detected by us. As part of our audit, we considered the internal control structure of the City of Lino Lakes. Such considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control structure. Other Information in Documents Containing Audited Financial Statements Our responsibility for other information in documents containing the City of Lino Lakes financial statements, including the supplementary information, does not extend beyond the information identified in our report on the financial statements, and we have no professional responsibility to perform audit procedures on such other information. (4) Larson, Allen, Weishair & Co., LI