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City Council <br />City of Roseville, i�innesota <br />Page Two <br />For a11 of the control categories listed above, �e obtained an <br />understanding of the design of relevant oolicies and procedures <br />and whether they have been placed in operation, and we assessed <br />control risk. <br />Our considecation of the internal control structure would not <br />necessarily disclose al1 matters in the internal control <br />structure that mignt be -material weaknzsses under standards <br />established by the American Institute of Certified Public <br />Accountants. A material weakness is a reportable condition in <br />which the design or operation of one or more of the specific <br />internal control structure elements does not reduce to a <br />relatively low 1eve1 the risk that errors or irregularities in <br />amounts that would be material in relation to the financial <br />statements bein� audited may occur and not be detected within a <br />timely oeriod by employees in the normal course of performing <br />their assigned functions. We noted no matters involving the <br />i�ternal control structure and its operation that we consider to <br />be material weaknesses as defined above. <br />This report is intended solely for the intormation of management <br />of the City and the Minnesota Cognizant Agency. This restriction <br />is not intended to limit the distribution of =his report which, <br />upon acceptance by the City of Roseville, Minnesota, is a matt�r <br />of public record. <br />Minneapolis, Minnesota <br />April 5, 1990 <br />�,o-�-cIGLU..ia�...., � �4f�-�-�^<-+^ � �_tti' <br />BOECKERMANN, HE2NEN & MAYER <br />Certified Public Accountants <br />113 <br />e <br />� <br />