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— Honorable Mayor and <br />Members of the City Council <br />City of Lino Lakes <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated May 22, <br />2013, on our consideration of the City of Lino Lakes' internal control over financial reporting and on our <br />tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and <br />other matters. The purpose of that report is to describe the scope of our testing of internal control over <br />financial reporting and compliance and the result of that testing, and not to provide an opinion on <br />internal control over financial reporting or on compliance. That report is an integral part of an audit <br />performed in accordance with Government Auditing Standards in considering City of Lino Lakes' <br />internal control over financial reporting and compliance. <br />LL) <br />CliftonLarsonAllen LLP <br />Minneapolis, Minnesota <br />May 22, 2013 <br />11 <br />