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City of Roseville, Minnesota <br />Page Two <br />Because of inherent limitations in any system of internal <br />accounting controi, errors or irregularities may nevertheless <br />occur and not be detected. Also, nrojection of any evaluation of <br />the system to future periods is subject to the risk that <br />procedures may become inadequate because of changes in conditions <br />or that the degree of compliance with the procedures may <br />deteriorate. <br />Our study and evaluation made for tne limited ouroose described <br />in the first paragraph would not necessarily disclose all <br />material weaY.nesses in the system. Accordingly, we do not <br />express an opinion on the system of internal accounting control <br />on the City of Roseville, Minnesota, taken as a whole or on any <br />of the categories of controls idenitified in the first <br />paragraph. Our study aad evaluation disclosed no condition that <br />we believe to be a material weakness. <br />This report is intended solely for the use of management and the <br />Minnesota Cognizant Agency and should not be used for any other <br />purpose. This restriction is not intended to limit the <br />distribution of this reoort which, upon acceptance by the City of <br />Roseville, Minnesota is a matter of public record. <br />Minneapolis, Minnesota <br />March 30, 1989 <br />Sincerely, <br />��,�c��;�2� �✓��2�2 �' ��� <br />BOECKERMANN, HEIITEN & [�1F1Y�R <br />Certified Public Accountants <br />92 <br />