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TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />Independent Auditor's Report on Compliance With <br />Requirements Applicable to Nonmajjor Federal <br />Financial Assistance Program Transactions <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 />In connection with our audit of the general purpose financial statements of the City of Lino Lakes, <br />Minnesota, and with our consideration of the City of Lino Lakes, Minnesota's control structure <br />used to administer federal financial assistance programs, as required by Office of Management and <br />Budget Circular A -128, "Audits of State and Local Governments," we selected certain transactions <br />applicable to certain nonmajor federal financial assistance programs for the year ended December <br />31, 1991. As required by Circular A -128, we have performed auditing procedures to test <br />compliance with the requirements governing the allowability of services and program expenditures <br />that are applicable to those transactions. Our procedures were substantially less in scope than an <br />audit, the objective of which is the expression of an opinion on the City of Lino Lakes Minnesota's <br />compliance with these requirements. 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 preceding paragraph. With respect to items not <br />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 />w7,40,a2 f/e Lf1. <br />TAUTGES, REDPATH & CO., LTD. <br />Certified Public Accountants <br />June 24, 1992 <br />-7- <br />4810 White Bear Parkway • White Bear Lake. Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 <br />