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� PEAT, MAI3WICK, MITCHELL Sc CO. CEETIFIED PZIBI.IC ACCOUNTA.NTS 2500 AME�ICAl4' PTATIONAI, HA.IY% BIIILDINCx SAINT PAUL, MINNESOTi1 :�5101 November 6, 1975 Mr. �ames Andre City Managez Gi.ty of Roseville 270I North Lexington Avenae Rosevi�le, Minneso�a 55113 ➢ear Mr. Andxe: This will confi�m our unders�anding o nation of finan.cial. s�atements of the Aecember 31, 1975. Scope oi En�a�emen.t arrangements relating to our examz- Ci�y of Rosevil].e for the year ending We are to make an exa�ination of the haiance shee�s of the approximately thirty individual funds as of Aecember 31, Z975, in.cludit�g the F'ederal Revenue 5haring Fund, and the related statements of income and expenses and changes in �und balances for the year then en.ded. Our examznation. will be made in accordance raith generally accepted auditing standards, and accoxdingly wi11 include such tes�s o� the accountxng records a*�d such o�her a�diting procedures as we consid.er necessary in the circum- stances, Furthermore, our examinati.on wi.11. be a"limi�ted generaZ audit" as prescribed by the Department of Public Examiners Mxnisuum Audi�. Pro�edures for Minnesota Municipalities. The tiuning of our field audit woxk and re].ated zeporting wi11 be such as �o all.ow de�ivery of the final repoxt to gou on or hefore May 15, 197b. We wil.l pro�ride Mr. Sholund with a list of schedttles �and analysis �rhich should be prepared by the account�Lng pexsonnel, prior �o the coinmen.cement of our final fzeld audit work. We wi.�.1. also u�ilize the assistance of your accoun.t- ing stafi as appropriate to limi.t pur time reqv.irements to the exten� practicabl.e. It is our understanding that a separa�e repor� of �he Federal Revenue Sharaing Fund. prepared in accordance wi�h the "Audit Guide an.d Standards for Revenue Sharing Recipieztts" i.s not �nandatory at this time; accordingly, the scope af our examinati.on does not enco�npass �he issuan.ce of such a repor�. However, if the City desires that we repo�t separately on the Federal Revenue Sharin.g Fund i.n confor�nity wi�h '�he Guide, we w�.11 be pleased to submi� a separate proposal 1e�ter ta tha� effect.