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�0�� " ''� NI��1NE�&A�l�4�R C E R T I F I E D P U B L I C A C C O U N T A N T S ZNDEPENDENT AUDITORS' REPORT City Council City of Roseville, Minnesota We have audited the accompanying general puroose financial state- ments of the City of Roseville, Minnesota, as of and for the year ended December 31, 1988, as listed in the table of contents. These financial statements are the responsibility of the City of Roseville's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in al1 material respects, the financial position of the City of Roseville, Minnesota, as of December 31, 1988, and the results of its operations and the changes in financial position of its proprietary and similar trust fund types for the year then ended in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The combining, individual fund, and individual account group financial statements and schedules and supplemental information listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the City of Roseville, Minnesota. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated in a11 material respects in relation to the general purpose financial statements taken as a whole. Minneapolis, Minnesota March 30, 1989 i��.R�.�.„.�,1�,,,;�,_ d �-- SOECKERMANN, HEINEN & MAYER Certified Public Accountants 21