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Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes <br />The management's discussion and analysis, budgetary comparison information and schedule of <br />funding progress as listed in the table of contents are not a required part of the basic financial <br />statements but are supplementary information required by accounting principles generally accepted in <br />the United States of America. We have applied certain limited procedures, which consisted principally <br />of inquires of management regarding the methods of measurement and presentation of the required <br />supplementary information. However, we did not audit the information and express no opinion on it. <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City's basic financial statements. The accompanying supplementary <br />information, including the introductory section, combining fund financial statements, supplementary <br />financial information and statistical section listed in the table of contents are presented for purposes of <br />additional analysis and are not a required part of the basic financial statements. Such information, <br />except for the introductory and statistical sections on which we express no opinion, has been subjected <br />to the auditing procedures applied in our audit of the basic financial statements and, in our opinion, is <br />fairly stated in all material respects in relation to the basic financial statements taken as a whole. <br />Minneapolis, Minnesota <br />June 21, 2010 <br />10 <br />t_P <br />LarsonAllen LLP <br />