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is LARSON <br />BIM ALLEN <br />' IMVEISHAIR <br />I 67. CO.,LLP <br />CERTIFIED PUBLIC ACCOUNTANTS <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 <br />as of and for the year ended December 31, 1998 and have issued our report thereon. Our <br />Independent Auditors Report is included in the City's Comprehensive Audit Report. As <br />required by Government Auditing Standards we have issued reports on compliance and <br />internal controls over financial reporting. We have also issued a report on state legal <br />compliance. In addition, our audit was a single audit requiring a schedule of expenditures of <br />federal awards and reports on compliance with the requirements applicable to major federal <br />programs and internal controls over compliance. All of these reports are included in a separate <br />document titled "Single Audit of Federal Assistance." <br />The Management Report is prepared to summarize: <br />Comments obtained in completing our audit <br />Selected financial statement analysis <br />Recent legislation related to city finance <br />This report is intended to assist you in understanding the City's financial position. We have <br />already discussed much of the information included in this report with management of the City <br />and would be pleased to discuss this information in further detail at your convenience. We wish <br />to thank you for the opportunity to serve the City. <br />, 41;<00.4, 4--:, LP <br />LARSON, ALLEN, WEISHAIR & CO., LLP <br />Austin, Minnesota <br />June 23, 1999 <br />