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� �R✓. +�.% o ? .:313e ..«t �upJ.:ks� �:N� . � s?«' F4.ro 4- ' � � � / C E R T 1 F i E D P U B l. I C A C C O U N T A N T 5 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS BASED ON AN AUDIT OF THE GENERAL PORPOSE FINANCIAL STATE.dENTS PERFORDtED IN ACCOR6Ai7CE WITH GOVERN6fENT AUDIT STANDARDS ISSOED BY THE GAO City Council City of Roseville, yinnesota We have sudited the general purpose financial statements of the City of Roseville, Minnesota, for che year ended Decemoer 31, 1989, and have issued our report thereon daced April �, 1990. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of the Leqal Compliance Audi� Guide promulgated by the Lega1 Com- pliance ;ask corce pursuant to Minnesota Statutes Sec. 6.65. Those standards require that we plan and perform the audit to ob- tain reasonable assurance about whetner thz financial statements are free of material misstatement. Comoliance with 1aws, regulations, contracts, and grants appli- cable to the City of Roseville, biinnesota, is the responsibility of the Ci=y of Roseville's management. As part of obtaining reasonable assurance about wnecher �he financial scatements are free of material misstatement, we oerformed tests of tne City o� Roseville's compliance with certain provisions of laws, regu- lations, contracts, and grants. However, it should be noted that our objective was not to orovide an opinion on overall comoliance with such provisions. The results of our tests indicate that, with resaect to the items tested, the Ci�y of Roseville, Minnesota, complied, in all mater- ial resoects, with those provisions referred to in tne preceding paragraph. With resoect to items not tested, nothing came to ouc attention that caused us to oelieve that the City of �oseville, Minnesota, had not comglied, in al1 material respects, with those provisions. The Leqal Compliance Audit Guidz covers five main categories of comoliance to �e tested: contracting and bidding, deposits and investments, conflicts of interest, puplic indebtedness, and claims and disbursements. Our study included al1 of �he listed categories. . , ri '..�_.