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FORM OI <br />�-.;.�� •.�:•�,. � .. . ':.:}� . . ..n.%'4"��.n . .,'�:.i%1...t Y..ivST Yvl�;�b: .� V—a..�.'n.:CJ.«-f' LIt:Y� : 'A <br />- . W-Lx'1^i 4 NT.. a-u'<vv .^3'Sx=. <br />� '�� a�' ' �- �� t " _ .� 5 / � <br />. • <br />AUDITORS' REPORT ON THE <br />SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE <br />City Council <br />City of Roseville, Minnesota <br />We have examined the general purpose financial statements of the <br />City of Roseville, Minnesota for the year ended December 31, <br />1988, and have issued our report thereon dated March 30, 1989. <br />Our examination of such general purpose financial statements was <br />made in accordance with generally accepted auditing stanciards and <br />the standards for financial and compliance audits contained in <br />the Standards for Audit o£ Governmental Organizations, Programs, <br />Activities, and Functions, issued by the U.S. General Accounting <br />Office and, accordingly, included such tests of the accounting <br />records and such other auditing procedures as we considered <br />necessary in the circumstances. <br />Our examination was made for the purpose of forming an opinion on <br />the general purpose financial statements taken as a whole. The <br />accompanying Schedule of Federal Financial �ssistance is <br />presented for purposes of additional analysis and is not a re- <br />quired nart of the general ourpose financial statements. The <br />information in that schedule has been subjected to the auditing <br />procedures applied in tne examination of the general purpese <br />financial statements, and, in our opinion, is fairly stated in <br />a11 material respects in relation to the general purpose finan- <br />cial statements taken as a whole. <br />Minneapolis, Minnesota <br />[�larch 30, 1989 <br />Sincerely, <br />� <br />� <br />� � <br />BOECKER+IANN, HEINE� & MAYER <br />Certified Public accountants <br />SS <br />