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=ORM P Eide Helmeke & Co. CertIfied Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORT ON THE SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE To the Honorable Mayor and Members of the City Cauncil City of Roseville, Minnesota We have audited the general purpose financial statements of the City of Roseville, Minnesota� as of and for the year ended December 31, 1990, and have issued our report thereon dated March 25, 1991. These general purpose financial statements are the responsibility of the city's management. Our responsi6ility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards � and the standards for financial audits contained in the Government Auditine Standards, issued by the Comptroller General of the United States. Those �� standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstate- ment. An audit includes examining, on a test basis, evidence su�porting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. '� We believe that our audit provides a reasonable basis for our opinion. ' Our audit was made for the purpose of forming an opinion on the general purpose financial statements of the City of Roseville, Minnesota, taken as a whole. The . accompanying schedule of federal financial assistance is presented for purposes of additional analysis and is not a required part of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. March 25, 1991 Minneapolis, Minnesota i �•