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8 10 WAF CliftonLarsonAUen CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS' REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor and Members of the City Council City of Lino Lakes Lino Lakes, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America and the standard applicable to financial audits contained in nment Auditing Standards issued by the Comptroller General of the United States, the accompany to tial statements of the governmental activities, the business -type activities, each major fun ,pan_ fFee aggregate remaining fund information of the City of Lino Lakes, Minnesota, as of Decembbr�8 X014 and the related notes to the financial statements, which collectively comprise the City'ssiancial statements as listed in the table of contents and have issued our report thereon da `#8, 2015. The Minnesota Legal Compliance Audit Guide for Political S divisions promulgated by the State Auditor pursuant to Minnesota Statute § 6.65 contains seveh categories of compliance to be tested: contracting and bidding, deposits and investments, ccifi if ets of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and toC ;inch 9ht financing. Our audit considered all of the listed categories. � In connection with our audit, nothing card o attention that caused us to believe that the City of Lino Lakes, Minnesota failed to comply iv��h e provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions I oweve 0(our audit was not directed primarily toward obtaining knowledge of such noncompliant Agcordingly, had we performed additional procedures, other matters may have come to our atte�tron regarding the City of Lino Lakes, Minnesota's noncompliance with the above -reference( 'ion The purpose of this repor,� is eplely 'to describe the scope of our testing of compliance relating to the provisions of the MinnesotaLegal Compliance Audit Guide for Political Subdivisions and the results of that testing, and not to provide an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. CliftonLarsonAllen LLP Minneapolis, Minnesota May 18, 2015 1 M nt rre indeperdenher of Nam IrAwnalional INTERN nnorv.v.