Laserfiche WebLink
FORM OS <br />������ � ������ � �� <br />C E R T I F I E D P U 8 L I C A C C O U N T A N T S <br />AUDITORS' REPORT ON COAIPLIANCE WITH LaWS AND REGULA'PIONS <br />RELATED TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRA'�1S <br />City Council <br />City of Roseville, Minnesota <br />We have examined tne general purpose financial statements of the <br />City of Roseville, Minnesota, for the year ended DecemUer 31, <br />1988, and have issued our report thereon dated March 30, 1989. <br />Our examination was made in accordance with generally accepted <br />auditing standards; the standards for financial and compliance <br />audits contained in the Standards for Audit of Governmental Oraa- <br />nizations, Programs, Activities, and Functions, issued by the <br />U.S. General Accounting Office; the Single Audit Act of 1984; and <br />the provisions of OMB Circular A-128, Audits of State and Local <br />Governments and, accordingly, included such tests of the account- <br />ing records and such other auditing procedures as we considered <br />necessary in the circumstances. <br />The management of the City of Roseville, Minnesota is reponsible <br />for the City's compliance with laws and regulations. In connec- <br />tion with the examination referred to above, we selected and <br />tested transactions and recor3s from nonmajor federal financial <br />assistance programs to determine the City's compliance with laws <br />and regulations noncompliance with which we believe could have a <br />material effect on the allowability of program expenditures. <br />The results of our tests indicate that for the transactions and <br />records tested, the City of Roseville, Minnesota, complied with <br />the laws and regulations referred to above. Our testing was more <br />limited than would be necessary to express an opinion on whether <br />the City of Roseville, Minnesota administered those programs in <br />comoliance in a11 material respects with laws and regulations, <br />noncompliance with which we believe could have a material effect <br />on allowability of program expenditures; however, with respect to <br />the transactions that were not tested by us, nothing came to our <br />attention to indicate that the City of Roseville, Minnesota, had <br />violated laws and regulations. <br />Minneaoolis, Minnesota <br />March 30, 1989 <br />Sincerely, <br />��`� rr <br />� � �l �� <br />BOECKER^1AN , HEINE�I & viAYER <br />Certified Public Accountants <br />90 <br />