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TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />Independent Auditor's Report on Supplementary <br />Schedule of Federal Financial Assistance <br />To the Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br />We have audited the general purpose financial statements of the City of Lino Lakes, Minnesota, for <br />the year ended December 31, 1994, and have issued our report thereon dated April 10, 1995. <br />These general purpose financial statements are the responsibility of the City of Lino Lakes, <br />Minnesota's management. Our responsibility is to express an opinion on these general purpose <br />financial statements based on our audit. <br />We conducted our audit in accordance with generally accepted auditing standards and Government <br />Auditing Standards issued by the Comptroller General of the United States and the provisions of <br />Office of Management and Budget Circular A -128, Audits of State and Local Governments. Those <br />standards and OMB Circular A -128 require that we plan and perform the audit to obtain reasonable <br />assurance about whether the general purpose financial statements are free of material misstatement. <br />An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in <br />the general purpose financial statements. An audit also includes assessing the accounting <br />principles used and significant estimates made by management, as well as evaluating the overall <br />financial statement presentation. We believe that our audit provides a reasonable basis for our <br />opinion. <br />Our audit was made for the purpose of forming an opinion on the general purpose financial <br />statements of the City of Lino Lakes, Minnesota, taken as a whole. The accompanying Schedule <br />of Federal Financial Assistance is presented for purposes of additional analysis and is not a <br />required part of the general purpose financial statements. The information in that Schedule has <br />been subjected to the auditing procedures applied in the audit of the general purpose financial <br />statements and, in our opinion, is fairly presented in all material respects in relation to the general <br />purpose financial statements taken as a whole. <br />TAUTGES, REDPATH & CO., LTD. <br />Certified Public Accountants <br />April 10, 1995 <br />-7- <br />4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 • Member of HLB International <br />