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Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively <br />comprise the City's basic financial statements. The accompanying supplementary information, including the <br />introductory section, combining fund financial statements, supplementary financial information and statistical <br />section listed in the table of contents are presented for purposes of additional analysis and are not a required part <br />of the basic financial statements. Such information, except for the introductory and statistical sections on which <br />we express no opinion, has been subjected to the auditing procedures applied in our audit of the basic financial <br />statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements <br />taken as a whole. <br />Minneapolis, Minnesota <br />May 26, 2009 <br />10 <br />LarsonAllen LLP <br />LLP <br />