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FORM P2 Eide Helmeke &. Co. Certifled Public Accountants & Consultants The Honorable Mayor and Members of the City Council City of Roseville, Minnesota We have audited the general purpose financial statements of the City of Roseville, Minnesota, for the year ended December 31, 1990, and have issued our report thereon dated March Z5, 1991. We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards issued by the Comptroller General of the United States� and the provisions of the Legal Comnliance Audit Guide promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes Section 6.65. Generally accepted auditing standards and government auditing standards require that we plan and perform the audit to o6tain reasonable assurance a6out whether the financial statements are free of material misstatement. Compliance with laws, regulations, contracts and grants applicable to the city �� is the responsibility of the city's management. As part of obtaining reasonable assurance about whether the financial statements are free of material misstate- ment, we performed tests of the city's compliance with certain provisions of laws, regulations, contracts and grants. However, our objective was not to provide an opinion on overall compliance with such provisions. The results of our tests indicate that, with respect to the items tested, the : city complied, in all material respects, with the provisions referred to in the ��-� preceding paragraph. With respect to items not tested, aothing came to our attention that caused us to believe that the city has not complied, in all �,� material respects, with those provisions. The Leeal Compliance Audit Guide covers five main categories of compliance to 6e tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness and claims and disbursements. Our study included all of the listed categories. The results of. our tests indicate that, for the items tested, the city complied with the� material terms and conditions of applicable 1ega1 provision. Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our attention to indicate that the city had not complied with sucn 1ega1 provisions. This report is intended for the information of management, the city council, and applicable state and federal agencies. This :estriction is not intended to limit the distribution of this report, which is a matter oT public record. �� f--�i� �- �. March 25, 1991 Minneapolis, Minnesota lll