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TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />Independent Auditor's Report on Supplementary Information - <br />Schedule of Federal Financial Assistance <br />To the Honorable Mayor and <br />— Members of the City Council <br />City of Lino Lakes, Minnesota <br />WNW <br />We have audited the general purpose financial statements of the City of Lino Lakes, Minnesota, for <br />the year ended December 31, 1991, and have issued our report thereon dated March 27, 1992. <br />These general purpose financial statements are the responsibility of the City of Lino Lakes, <br />Minnesota's management. Our responsibility is to express an opinion on these general purpose <br />financial statements based on our audit. <br />— We conducted our audit in accordance with generally accepted auditing standards; Government <br />Auditing Standards, issued by the Comptroller General of the United States. Those standards <br />require that we plan and perform the audit to obtain reasonable assurance about whether the general <br />purpose financial statements are free of material misstatement. An audit includes examining, on a <br />test basis, evidence supporting the amounts and disclosures in the general purpose financial <br />statements. An audit also includes assessing the accounting principles used and significant <br />estimates made by management, as well as evaluating the overall financial statement presentation. <br />We believe that our audit provides a reasonable basis for our opinion. <br />Our audit was made for the purpose of forming an opinion on the general purpose financial <br />— statements of the City of Lino Lakes, Minnesota, taken as a whole. The accompanying schedule of <br />federal financial assistance is presented for purposes of additional analysis and is not a required <br />part of the general purpose financial statements. The information in that schedule has been <br />subjected to the auditing procedures applied in the audit of the general purpose financial statements <br />and, in our opinion, is fairly presented in all material respects in relation to the general purpose <br />financial statements taken as a whole. <br />TAUTGES, REDPATH & CO., LTD. <br />— Certified Public Accountants <br />WM <br />June 24, 1992 <br />-8- <br />4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 <br />