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eicate & Touche LLP <br />Human Captial Advisory Servicc-s, <br />40-0 One Finanr� al Plaza <br />1 20 Soulb Sixth Street <br />Y mneapciis. Mmneswa 55402 1844 <br />s ,jS A <br />r'e -6Q 397,4(M <br />Via{ .612 397 -4450 <br />February 27, 2003 <br />Mr. Dennis l oehntopp <br />Assistant Treasurer <br />Roseville Firefighters' belief Association <br />701 North Lexington Avenue <br />Roseville, MN 55113 <br />SUBJECT: December 31, 2002 GASB No. 25 Disclosure Information <br />[dear Dennis; <br />The purpose of this letter is to provide disclosure information for the Association's <br />December 31, 2002 financial statement and to provide an estimate of the required <br />contribution for 2003. <br />Enclosed please find the actuarial information required to complete the dissociation's <br />financial statements. This information consists of a Schedule of Funding progress and a <br />Schedule of Employer Contributions. Both schedules are required by GASB No. 25. <br />Actuarial computations under- GASB iNio. 25 are for purposes Of f %Yfillina crnplo�-cr <br />financial accounting requirements. The calculations on the enclosed exhibit have been <br />made on a basis consistent with our understanding of GASB No. 25. That statement does <br />net port to comply with generally accepted actuarial principles and practices for <br />funding or allocations of costs to time periods for defined benefit plans} Determinations <br />for purposes other than meeting employer financial accounting requirements may be <br />significantly different from the results reported on the enclosed exhibit. <br />Deloitte <br />Touehe <br />Tohmatsu <br />