Federal Financial Assistance 12/31/1993

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TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS Compliance Report Based on an Audit of General Purpose Financial Statements Performed in Accordance with Government Auditing Standards To the Honorable Mayor and Members of the City Council City of Lino Lakes, Minnesota We have audited the general - purpose financial statements of the City of Lino Lakes, Minnesota, as of and for the year ended December 31, 1993 and have issued our report thereon dated May 5, 1994. We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of the Minnesota Legal Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes Section 6.65. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. Compliance with laws, regulations, contracts, and grants applicable to the City of Lino Lakes, Minnesota, is the responsibility of the City's management. As part of obtaining reasonable assurance about whether the general - purpose financial statements are free of material misstatement, we performed tests of the City of Lino Lakes, Minnesota's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the general- purpose financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. The results of our tests indicated that, with respect to the items tested, the City of Lino Lakes, Minnesota complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the City of Lino Lakes, Minnesota had not complied, in all material respects, with those provisions. However, the results of our procedures disclosed immaterial instances of noncompliance with those requirements, which are described in the accompanying schedule of findings and questioned costs. The Minnesota Legal Compliance Audit Guide for Local Government covers five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of the above listed categories. _ The results of our tests indicate that for the items tested, the City of Lino Lakes, Minnesota complied with the material terms and conditions of applicable legal provisions, except as described in this letter. -10- 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 • Member of HLB International