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- As discussed in Note I. S. to the financial statements, the City changed its method of accounting and <br />financial reporting for certain investments. <br />- Our audit was made for the purpose of forming an opinion on the general purpose financial statements <br />taken as a whole. The combining and individual fund and account group financial statements, <br />schedules and tables listed in the Table of Contents are presented for purposes of additional analysis <br />and are not a required part of the general purpose financial statements of the City of Lino Lakes, <br />Minnesota. Such information; except for the supplementary financial information and statistical tables, <br />shown on pages 110 -136, on which we express no opinion; has been subjected to the auditing <br />procedures applied in our audit of the general purpose financial statements and, in our opinion, is fairly <br />stated in all material respects in relation to the general purpose financial statements taken as a whole. <br />Austin, Minnesota <br />June 23, 1999 <br />Ilamo <br />Mum <br />LARSON, ALLEN, WEISHAIR & CO., LLP <br />23 <br />