06/01/2009 Council Packet - Laserfiche WebLink

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LarsonAlleri LLP CPAs, Consultants & Advisors www.larsonallen.com OTHER REQUIRED AUDITOR COMMUNICATIONS Honorable Mayor and Members of the City Council City of Lino Lakes, Minnesota We have audited the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Lino Lakes, Minnesota for the year ended December 31, 2008, which collectively comprise the City's basic financial statements and have issued our report thereon dated May 26, 2009. Professional standards require that we provide you with the following information related to our audit. Our Responsibility under U.S. Generally Accepted Auditing Standards and Government Standards Auditing As stated in our engagement letter date November 12, 2008, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities. As part of our audit, we considered the internal control of the City of Lino Lakes. Such were solely for the purpose of determining our audit procedures and not to provide concerning such internal control. As part of obtaining reasonable assurance about whether the financial statements are misstatement, we performed tests of the City of Lino Lake's compliance with certain p regulations, contracts, and grants. However, the objective of our tests was not to prov compliance with such provisions. 1. Our responsibility is to plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement. 2. We are responsible for communicating significant matters related to the professional judgment, relevant to your responsibilities in overseeing t process. However, we are not required to design procedures specifically to 3. We are also responsible for communicating matters regarding the prov. Legal Compliance Audit Guide for Local Government, promulgated by th Minnesota Statute 6.65. INTERNATIONAL 8 LarsonAllen LLP is a member of Nexia International, a worldwide network of independe onsiderations any assurance free of material ovisions of laws, ide an opinion on , but not absolute, audit that are, in our e financial reporting identify such matters. sions of the Minnesota e State Auditor pursuant nt accounting and consulting firms.