Annual_Report_1989_001 - Laserfiche WebLink

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. . -. _ ,_ ,.�.w , .....,. �. , .,:_._ �� ...:_, _ , .:�. �,�,_ ,�.�.,,� :..� � � .r�� ¢� `� � F�. x � ` � � ` � � � .LL � �aac : � � � C E R T I F i E D P U B L f C A C C O U N INDEPEUDE.dT �UDITORS' REPORT City Council City of Roseville,-Minnesota 'y1e have audited tk12 dCCO7ilpdRj�1P.CJ �2[10r8� pllC�OSP f1P3P.Cl3� Std='-'- ments of the City of Roseville, ^tinnesoca, as of and for the year ended December 31, 1989, as iisted in the table of contents. These financial statements are the responsibility of the City ot Roseville's management. Our responsibility is to express an opinion on these financial stat�ments based on our audit. [4e conducted our audit in accordance with generally accentnd auditing standards. Those standards require that we �ian and perform the audit to obtain reasonable assurance aoout wnether tne financial statements are free of material misstatement. =�n audit includes examining, on a:est basis, evidence suoportina the amounts and disclosures in the financial statements. An audit also includes assessing �he accounting arinciales used and significant estimates made by management, as well as evaluating the overall financial statement oresentation. t9e beiieve that our audit provides a reasonable basis for our ooiaion. In our opinion, the general puroose `inancial statements refer:ed �o above oresent fairly, in ail material resaects, tne �inancial position oi tne City of Roseville, t9inn�sota, as oi D�cember 31, 1989, and the results of its operations and the cash �1ows oi its proprietary fund tynes for �he vear then ended in confo:mity with generally accepted accounting principies. - Our audit was made for tne puroose of forming an ooinion on �he general purpose financial statements caken as � whole. The combining, individual fund, and individual account arouo financial statements and schedules and suoplementa� ir.formation listed in the table of contents are presented �or purposes ot additionai analpsis and are not a required part of the general ourpose financial statements of the City of Roseville, 'tinnesota. Sucn information has been subjected to :he auditing procedur�s anplied in :he audi� oz �ne general puroose �inancial statements and, in our opinion, is fairly stated in al1 �naterial respects in relation to �he general guepose financial sta�ements take❑ as a whoie. �-�-��.,,--o-..,.�- 1�-u-.�,�_. � /�^�^�.-- , ?linneapoiis, Ptinnesota Apri1 5, 1990 21 30ECKERCAAL]N, H�INEN & �1AYER Certified Public Accountants