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CITY OF LINO LAKES, MINNESOTA <br />MANAGEMENT REPORT AND RECOMMENDATIONS <br />Table of Contents <br />Pam <br />Transmittal Page 1 <br />General and Special Revenue Funds - Summary data and analysis <br />of revenue and expenditures compared to prior periods 4 <br />Account Balance Analysis - A look at changes in various accounts <br />such as cash, investments and receivables 8 <br />Individual Fund/Fund Type Analysis - Review of significant changes in <br />fund balances and other matters <br />Internal Controls <br />Recommendations Summary <br />14 <br />47 <br />49 <br />