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FORM P6
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<br />INDEPENDEidT AUDITORS' REPORT ON I:VTERNAL COVTROLS �(ACCOUNTING AND
<br />ADh]INISTRATIVE) BASED ON A STUDY AND EVALUATIO:V MADE AS A PART
<br />OF AN AUDZT OF THE GENERAL PURPOSE FINANCIAL STATEb1ENTS
<br />AND THE ADDITIONAL TESTS REQUIRED BY THE SINGLE AODIT ACT
<br />City Council
<br />City of Roseville, Minnesota
<br />We have audited the general purpose financial statements of the
<br />City of Roseville, Minnesota, for the year ended December 31,
<br />1989, and have issued our report tnereon dated April 5, 1990. As
<br />part of our audit, �ve made a study and evaluation of the internal
<br />control systems, including apolicaole internal administrative
<br />controls, used in administering iederal financial assistance
<br />programs to the �xtent we consid�red necessary to evaluate the
<br />systems as required by generally acce�ted auditing standards,
<br />Government auditing standards, issued oy the Comptroller General
<br />of the United S�ates, the Single Audit Art of 1984, and the
<br />provisions of Oi�IB Circular A-128, Audits of State and Loca1
<br />Governments. For the puraose of this report, we nave classiiied
<br />the signi�icant internal accounting and administrative controis
<br />used in administering federal financial assistance progra:ns in
<br />the following categories: accoun�ing controis - cash and
<br />investments, receivables, inventory, fixed assets, oayables and
<br />accrued liabilities, debt and fund equity; administrative
<br />controls - political activity, civil rights, cash management,
<br />financial reporting and eligibility.
<br />The management of the City of Roseville, Minnesota, is respons-
<br />ible for establishing and maintaining internal control systems
<br />used in administering Federal financial assistance �rograms. In
<br />fulfilling that responsibility, estimates and judgements by man-
<br />agement are required to assess the expected benefits and related
<br />costs of control procedures._ The objectives of internal control
<br />systems used in administering fed�ral financial assistance pro-
<br />grams are to provide management with reasonable, but not abso-
<br />lute, assurance that, with respect to r^ederal financial assis-
<br />tance programs, resource use is consistent with laws, regula-
<br />tions, and policies; resources are safequarded against waste,
<br />loss, and misuse; and reliable data are obtained, maintained, and
<br />fairly disclosed iz reports.
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