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Form P1 GMHCo GEORGE M. HANSEN COMPANY, P.A. A Professional Corporalion ofCernjred Publir Ar�ounranrs AUDITORS' COMMENTS ON COMPLIANCE City Council City of Roseville, Minnesota 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. Our examination was made in accordance with generally accepted auditing standards; the standards for financial and compliance audits contained in the $tandards for Audit of Governmental OrQanizations. Programs. Activities and Functions, issued by the U.S, General Accounting Office; the Single Audit Act of 1984; the provisions of OhID Circular A-128, Audits of State and Local Governments, and the provisions of the j,,Qy�l Compliance Audit Guide, promulgated by the Legal Compliance Task Force pursvant to Minnesota Statutes Sec. 6.65; and accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The management of the City of Roseville, Minnesota, is responsible for the City's compliance with laws and regulations. In connection caith the examination reterred to above, we selected and tested transactions and records from nonmajor federal financial assistance programs to determine the City's compliance with laws and regulations noncompliance with which we believe could have a material effect on the allowability of program expenditures. The results of our tests indicate that for the transactions and records tested the City of Roseville, Minnesota, complied with the laws and regulations referred to above. Our testing was more limited thaa would be necessary to express an opinion on whether the City of Roseville, Minnesota, administered those programs in compliance in ail material respects with laws and regulations noncompliance with which we believe could have a material effect on the allowability of program expenditures; however, with respect to the transactions that were not tested by us, nothing came to our attention to indicate that the City of Roseville, Minnesota, had violated laws and regulations. The LePal Compliance Audit Guide covers five main categories of cou�pliance to be tested: contracting afid 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 texms and coaditions of applicable 1ega1 provisions. 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 such legal provisions. This report is intended solely for the use of the City of Roseville, Minnesota and the State cognizant agency and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report, which, upon acceptance by the City of Roseville, Minnesota, is a matter of public record. ,� � � �"�`�. C� �.,�� ,� April 10, 1987 _80_ 1433 11TICA AVENIJE 90L1TH, StJITE 175 MINNEAPOLI9, MINNE90TA 55416 612/546-2566