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INEMP <br />Inmior <br />TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />Independent Auditor's Report on Compliance <br />with General Requirements Applicable to Federal <br />Financial Assistance Programs <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 have applied procedures to test the City of Lino Lakes, Minnesota's compliance with the <br />following requirements applicable to its federal financial assistance programs, which are identified <br />in the schedule of federal financial assistance, for the year ended December 31, 1991. The general <br />requirements tested were: <br />Political Activity <br />Civil Rights <br />Cash Management <br />Federal Financial Reports <br />Relocation Assistance and <br />Real Property Acquisition <br />Allowable Costs/Cost Principles <br />Administrative Requirements <br />Our procedures were limited to the applicable procedures described in the Office of Management <br />and Budget's Compliance Supplement for Single Audits of State and Local Governments. Our <br />procedures were substantially less in scope than an audit, the objective of which is the expression <br />of an opinion on the City of Lino Lakes, Minnesota's compliance with the requirements listed in <br />the preceding paragraph. Accordingly, we do not express such an opinion. <br />With respect to the items tested, the results of those procedures disclosed no material instances of <br />noncompliance with the requirements listed in the second paragraph of this report. With respect to <br />items not tested, nothing came to our attention that caused us to believe that the City of Lino Lakes, <br />Minnesota had not complied, in all material respects, with those requirements. However, the <br />results of our procedures disclosed immaterial instances of non - compliance with those <br />requirements, which are described in the accompanying schedule of findings and questioned costs. <br />This report is intended for the information of the City of Lino Lakes, Minnesota and the Federal <br />Cognizant Audit Agency. However, this report is a matter of public record and its distribution is <br />not limited. <br />-r,•44e /6+04 4/Z <br />TAUTGES, REDPATH & CO., LTD. <br />Certified Public Accountants <br />June 24, 1992 <br />-6- <br />4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 <br />