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cORM P3 Eide �-ielmeke & Co. Certified 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, Roseville, Minnesota, for the year ended December 31, 1990, and have issued our report thereon dated March 25, 1991. We have also audited the city's compliance with requirements applicable to federal financial assistance programs and have issued our report thereon dated March 25, 1991. We conducted our audits in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General oT the United States; and Office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments. Those standards and OMS Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about vhether the financial statements are free of material misstatement and about whether the city complied with laws and regulations, noncompliance with which would be material to a federal financial assistance program. In planning and performing our audits for the year ended December 31, 1990, we considered the city's internal control ;tructure in order to determine our auditing procedures for the purpose of expressing our opinions on the city's financial statements and on its compliance with requirements apolicable to federal financial assistance programs and not to provide assurance on the internal control scructure. The management of Boseville, Minnesota is responsible for establishing and maintaining an internal coatrol structure. In fulfilli;:g this resoonsibility, estimates and judgments by management are required to assess the expected bene£its and related costs of internal control structure policies and procedures. The objeceives of an internal control structure are to provide management aith reasonable, but not aosolute, assurance that assets are safeguarded against loss fram unauthorized use or disposition, that transactions are executed in accordance with management's authorization�and recorded properly to permit the preparation of general-purpose financial statements in accordance with generally accepted accounting principles, and that federal financial assistance programs are managed in compliance with applicable lavs and regulations. Because of inherent limitations in any internal control structure, errors, irregularities, or instances for noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to fuiure neriods is subject to the risk that procedures may become inadequate because of changes in conditions or that the efiectiveness of the design and operation oY policies and procedures may deteriorate. ]22