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Form P GMHCo City Council City of Roseville, Minnesota GEORGE M. HANSEN COMPANY, P.A. A Professional Corporalion of Cerl fed Puhlic Arrountonrs We have examined the general purpose financial statements of the City of Roseville, Minnesota, for the year ended December 31, 1986, and have issued our report thereon dated April 10, 1987. As part of our examination, we made a study and evaluation of the internal control systems, including applicable internal administrative controls, used in administering federal financial assistance programs to the extent we considered necessary to evaluate the systems as required by generally accepted auditing standards, the standards for financial and compliance audits contained in the Standards for Audit of Governmental �,Qanizations Programs Activities and Functions, issued by the U.S. General Accounting Office, the Single Audit Act of 1984, and the provisions of OMB Circular A-128� Aiidits of State and Loca1 Gove mments. For the purpose of this report, we have classified the signi£icant internal accounting and administrative controls used in administering federal financial assistance programs in the following categories: cash and temporary investments, receivables, (including other governments), inventories, fixed assets, payables, accrued liabilities, debt, and fund equity. The management of the City of Roseville, Minnesota, is responsible for establishing and maintaining internal control systems used in administering federal financial assistance programs. In fulfilling that responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of control procedures. The objectives of internal control systems used in administering federal financial assistance programs are to provide management with reasonable, but not absolute, assurance that, with respect to federal financial assistance progrmms, resource use is consistent with laws, regulations, and policies; resources are safeguarded against waste, 1oss, and misuse; and reliable data are obtained, maintained, and fairly disclosed in reports. Because of inherent limitations in any system of internal accounting and administrative c6ntrols used in administering federal financial assistance programs, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the systems to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Our study included all of the applicable control categories listed above. During the year ended December 31, 1986, the City of Roseville, Minnesota, did not expended any of its total federal financial assistance under major federal financial assistance progr�s. _�$_ 1433 UTICA AVENUE SOUTH, 9llITE 1']5 MINNEAPOLI9, MINNESOTA 55416 612/546-2566