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OPF Clifton LarsonAllen Clifton LarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor and Members of the City Council City of Lino Lakes Lino Lakes, Minnesota ir AN We have audited, in accordance with the auditing standards gen, 1 y, cepted in the United States of America and the standards applicable to financial audits co®taipee n Government Auditing Standards issued by the Comptroller General of the United States,,zlke fins c al statements of the governmental activities, the business -type activities, each major fund, anduthe ggregate remaining fund information of the City of Lino Lakes, as of and for the year ender ecemti 31, 2014, and the related notes to the financial statements, which collectively comprise the.Cityof Lino Lakes' basic financial statements, and have issued our report thereon dated May 18, 2015. � � wb Internal Control Over Financial Reporting In planning and performing our audit of thoxf partial statements, we considered the City of Lino Lakes' internal control over financial reporting 14 14 al control) to determine the audit procedures that are appropriate in the circumstances For.thepurpose of expressing our opinions on the financial statements, but not for the purposf pressing an opinion on the effectiveness of the City of Lino Lakes' internal control. Accordifa I 'I do not express an opinion on the effectiveness of the City of Lino Lakes' internal control, 17�`. A deficiency in internal pntr,l exists when the design or operation of a control does not allow management or employees; -in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. ♦ M iMeperdert rt rber of Nexia Int—atiorel INTERNATIONAL