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KE ]�164 - 1) LW E NT E 1�- V1 L ILL INDEPENDENT AUDITORS' REPORT April 13, 2005 Honorable Mayor and Members of the City Council City of Roseville Roseville. Minnesota We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, the discretely presented component unit and the aggregate remaining fund information of the City of Roseville, Minnesota, as of and for the year ended Dccc,-mber 31, 2004, wluch collectively comprise zl,-, City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In o m opinion, the financial statements referred to above present fairly, in all material respects, Ll L� respective financial position of the governmental activities, the business -type activities, each major find, the discretely presented component unit and the aggregate remaining Auld information of the City of Roseville, Minnesota, as of December 31,2004, and the respective changes in financial position and cash flows, where applicable, thereof and the respective budgetary comparison for Ll u. General Fund, Recreation Special Revenue Fund and Commun *ty Development Special Revenue Fund for the year then ended in confonnity with U.S. generally accepted accounting principles. T