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TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />To the Honorable Mayor and <br />_ Members of the City Council <br />City of Lino Lakes, Minnesota <br />WNW <br />We have completed our audit of the financial statements of the City of Lino Lakes and issued <br />our opinion thereon. In conjunction with our audit of the financial statements, we have prepared <br />this report to assist the City in the analysis of financial results, fmancial trends, the fund balances <br />of the various funds of the City, and compliance procedures related to Federal and State regulations <br />and/or statutes as they directly relate to financial matters. <br />Based on the above areas, we offer recommendations for improvement as appropriate with a <br />summary of such recommendations on the last page of this report. Additionally, we are available <br />to discuss the contents of this report with the City Council upon request. <br />Respectfully submitted, <br />_ t�.x/2. <br />Tautges, Redpath & Co., Ltd. <br />May 23, 1994 <br />4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 • Member of HLB International <br />