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Federal Financial Assistance 12/31/1991
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Federal Financial Assistance 12/31/1991
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5/19/2014 11:34:31 AM
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Finance Dept
Finance Category
Audit
Finance Number Identifier
Federal Financial Assistance
Date
12/31/1991
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TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />Compliance Report Based on an Audit of General. <br />Purpose Financial Statements Performed is <br />Accordance with Government Auditing Standards, <br />To the Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes, Minnesota <br />We have audited the general purpose financial statements of the City of Lino Lakes, Minnesota, as <br />of and for the year ended December 31, 1991 and have issued our report thereon dated March 27, <br />1992. <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; and the provisions of <br />the Minnesota Legal Compliance Audit Guide for Local Government promulgated by the Legal <br />Compliance Task Force pursuant to Minnesota Statutes Section 6.65. Those standards require that <br />we plan and perform the audit to obtain reasonable assurance about whether the general purpose <br />financial statements are free of material misstatement. <br />Compliance with laws, regulations, contracts, and grants applicable to the City of Lino Lakes, <br />Minnesota, is the responsibility of the City's management. As part of obtaining reasonable <br />assurance about whether the general purpose financial statements are free of material misstatement, <br />we performed tests of the City's compliance with certain provisions of laws, regulations, <br />contracts, and grants. However, our objective was not to provide an opinion on overall <br />compliance with such provisions. <br />The results of our tests indicated that, with respect to the items tested, the City of Lino Lakes, <br />Minnesota complied, in all material respects, with the provisions referred to in the preceding <br />paragraph. With respect to items not tested, nothing came to our attention that caused us to believe <br />that the City of Lino I akes, Minnesota had not complied, in all material respects, with those <br />provisions. However, the results of our procedures disclosed immaterial instances of non- <br />compliance with those requirements, which are described in the accompanying schedule of <br />findings and questioned costs. <br />The Minnesota Legal Compliance Audit Guide for Local Government covers five main categories <br />of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, <br />public indebtedness, and claims and disbursements. Our study included all of the above listed <br />categories. <br />The results of our tests indicate that for the items tested, the City of Lino Lakes, Minnesota <br />complied with the material terms and conditions of applicable legal provisions, except as described <br />in this letter. <br />-10- <br />4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 <br />
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