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�. ,,� §. "�' % ` x � � = a <br />�r } � <br />� • <br />INDEPENDENT AUDI'POk25' REPORT ON THE- <br />SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE <br />City Council <br />City of Roseville, Minnesota- <br />We have audited the general puroose financial statements of the <br />City of Roseville, Minnesota ror the year ended December 31, <br />1989, and have issued our report thereon dated Apri1 5, 1990. <br />These general purpose financial statements are the resoonsibility <br />of the City of Roseville, Minnesota management. Our responsibil- <br />ity is to express an opinion on these general purpose financial <br />statements based on our audit. <br />We conducted our audit in accordance with generally accepted aud- <br />iting standards and Government Auditing Standards, issued by the <br />Comptroller General of tne United States. Those standards re- <br />quire that we plan and perform the audit to obtain reasonable <br />assurance about whether the general purpose financial statements <br />are fr2e of material misstatement. An audit in accordance with <br />these standards in�ludes examining, on a test basis, �vide�ce <br />supporting the amounts and disclosures in the general purnose fi- <br />nancial statements. An audit also includes assessing the <br />accounting principles used and significant estimates maae by man- <br />agement, as well as evaluating the overall financial statement <br />presentation. We believe ti-iat our audit provides a reasonanle <br />basis for our opinion. <br />Our audit was made for the purpose of forming an opinion on the <br />general purpose financial statements of the City of �2oseville, <br />P4innesota, taken as a whole. Tne accompanyi.^.g Schedule of <br />Federal Financial Assistance is presented for- purposes of <br />additional analysis and is aot a required part or__ the general <br />purpose financial statements. The information in that schedulz <br />has been subjected to the auditing procedures applied in the <br />audit of th? general purpose �inancial statements, and, in our <br />opinion, is fairly stated in all material resoects in relation to <br />the general purpose financial statements taken as a wnole. <br />�t�t/�c+cc,.�, �2..-�-� 't' �i'IG.c� P.�- <br />� BOECKERMANN, HEINEN & MAYER <br />Certifie3 Public Accoantants <br />Minneapolis, tdinnesota <br />April 5, 1990 <br />106 <br />FORM P <br />