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Eide Helmeke & Co. Certified Public Accountants & Consuitants INDEPENDENT AUDITOR'S REPORT ON THE GENERAL PURPOSE FINANCIAL STATEMENTS 9ND SUPPLEMENTARY INFORMATION To the Honorable Mayor and Members of the City Council City of Roseville, Minnesota �� We have audited the accompanying general purpose financial statements of the City of Roseville, Minnesota, as of and for the year ended December 31, 1990, as listed in the table of contents. These general purpose financial statements are the responsi6ility 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. 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 ,upporting 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 statemen[ presentation. . We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of Roseville, Minnesota, as of December 31, 1990, and the results of its operations and the cash flows of its proprietary fund types for the year then ended in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the general ourpose financial statements taken as a whole. The combining and individual fund and account group financial statements, schedules and supplementary information listed in the table of contents are presented for purposes of additional analysis and are not a required oart of the general purpose iinanciai statements of the City of Roseville, rfinnesota. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financiai sk.atements and, in our opinion, is fairly presented in all material respects in relation to the generai purpose financial statements taken as a whole. The other data included in this comprehensive annual financial report, designated as "statistical section" in the table of contents, have not been audited by us and, accordingly, we express no opinion on it. �-.r�v /�-�-��n�'.� �- 4�. March 25, 1991 Minneaooiis, Minnesota ?2