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Our consideration of the internal control structure policy and procedures used in administering <br />federal financial assistance would not necessarily disclose all matters in the internal control <br />structure that might be reportable conditions and, accordingly, would not necessarily disclose all <br />reportable conditions that are also considered to be material weaknesses as defined above. <br />However, we believe none of the reportable conditions described above is a material weakness. <br />This report is intended for the information of the City of Lino Lakes, Minnesota and the Federal <br />-- Cognizant Audit Agency. This restriction is not intended to limit the distribution of this report, <br />which is a matter of public record <br />7:0704+#1 Zoefiti-A 4 <br />TAUTGES, REDPATH & CO., LTD. <br />Certified Public Accountants <br />May 5, 1994 <br />