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Eide Helmeke & Co. <Certified Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORS ON THE GENERAL PURPOSE FINANCIAL $TATEHENTS AND SUPPLE2iENTARY INFORHATION To the Honorable Mayor aad Hembers of the City Ccuacil City of Roseville, Hinaesota We have audited the accompanying general purpose finaacial statemeats of ehe city of'Roseville, Hinnasota, as of and for the year ended December 31, 1991, as : listed in the tabie of contents. These general purpose finaacial statements are the ras�onsibility of tha city's mana$emeat. Our respansibility is to express an'bpinioa on these general purpose fiaancial statements based oa our audit. We conducted our sudit in accordance with generally aceepted auditing standards. Those 'staadazds require that ve plaa and perform the audit to obtain reasonable assuraace about vhether ehe financial statements aze free of material misstate- meat. 'Aa audit includes examining, on a test basis, evidence supporeiag the amounts aad disclosures in the financial statemeats. Aa audit also includes assessing ehe accounting principles used and significant estimates made by management, as aell as evaluating the overall fiaancial statement praseatatioa. We believe that ouz audit provides a reasonable basis for our opinioa. In'our opinian, the ganeral purpose financial statements referred to a6ove present fairly, in all material respects, the financial position of the city of Roseville, Minnesota, as of December 31, 1991, and the results of its aperatiaas aad the cash flaus of its proprietary fuad types for the year then ended in conformity caith generally accepted accouating principles. Our audit vas made £or the purpose of forming an opinion an the geaeral purpose financial statemeacs takea as a Whole. The combining and individual fund and accounc group financial statements, schedules aad supplemeatary information listed in the table of contents are presented For purpases of additional analysis and are not a required part of the general purpose financial statements of the city 'of Roseville, Hinnesota. Such information has been subjected to the auditiag procedures applied in the audit of the general purpose financial statements and, in our apinion, is fairly preseated in all material respects in relacion to ehe genezal purpose financiai statements taken as a vhole. The other data included in this comprehensive annual financial report, designated as'"'stacistical section" in the table of cantents, have aot been audited by us and, accozdingiy, ve azpress no opinion on it. �G�L� �lliL�� d � Hareh 25, 1992 Minaeapolis, ilinnesota 22