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GMHCO ror� �'i GEORGE M. HANSEN COMPANY, P.A. A Pro/essional Corporarion ojCertified Pub/i� Atrounrann AIIDITORS' COMMENTS ON COi4PLIANCE City Council City of Roseville, Minnesota Ae have eaamined the combined financial statements of the City of Roseville, Hinnesota, as of and for the year ended December 31, 1955, and have issued our report thereon dated April 4, 1986. Our examination was made in accordance with generally accepted auditing standards; the provisions of Standards for Aud�t of Goveramental Oreanizations ProY,� 4*ivi " 4 and F nctions, promulgated by the D.S. Comptroller General, as they pertain to financial and compliance audits; The Single Audit Act of 1984: and the proviaiona of OMB Circular A-128, Audits of Rr�te and Local Governments_: the provisions of the Ls; -' n,.....,i; o e,,.t;r r,,;aa promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes Sec. 6.65; and, accordingly, included such testa of the accounting records and such otber auditing procedures as we considered necessary in the circumstances. In connection with the examination referred to above, a representative number of chargea to Federal awards were selected to determine if Federal funda are being expeaded in accordance with the terms of applicable agreements and the provisions of Federal law or regulations that could have a material effect on the financial statements or on the awards tested. The results of our tests indicate that for the items tested, the City of Roseville, Minnesota complied with the material terms and conditions of the Federal award agreements. Further, for the items not tested, based on our examination and the procedures referred to above, nothing came to our attention to indicate that the City of Roseville, Minnesota had not complied with the significant compliance texms and conditions of the awards referred to above. The Legal Compliance Audit Guide covers five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of the listed categories. The results of our tests indicate that for the items tested, the City of Roseville, Minnesota complied with the material terma and conditions of applicable legal provisions. Further, for the itc�s tested, based on our examination and the procedures referred to above nothing came to our attention to indicate that the City of Roseville, Minnesota had not complied with such legal provisions. This report is intended solely for the use of the City of Roseville, Minnesota, the Federal cognizant audit agency, and other Federal agencies and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report, which is a matter of public record. ��,� � ��-, c�; ��;�� , �� P_pril 17, 1986 1433 t1TICA AVENtJE 9OIJTH. BUITE 175 MINNEAPOLI9. MINNE9�TA 55416 612/546-2566