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LarsonAllen- <br />W e i s h a i r & Co., L L P <br />ACHIEVE FHE DESIRED EFFECT <br />Business Consultants • 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 as of <br />and for the year ended December 31, 1999 and have issued our report thereon. Our Independent <br />Auditors Report is included in the City's Comprehensive Audit Report. As required by Government <br />Auditing Standards we have issued reports on compliance and internal controls over financial reporting. <br />We have also issued a report on state legal compliance. <br />The Management Report is prepared to summarize: <br />• Comments obtained in completing our audit <br />• Selected financial statement analysis <br />This report is intended to assist you in understanding the City's financial position. We have already <br />- discussed much of the information included in this report with management of the City and would be <br />pleased to discuss this information in further detail at your convenience. We wish to thank you for the <br />opportunity to serve the City. <br />Xat-d.s.h, 421644 Yiz.didta4.)ore <br />LARSON, ALLEN, WEISHAIR & CO., LLP <br />St. Paul, Minnesota <br />June 14, 2000 <br />