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Annual_Report_1992_001
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Annual_Report_1992_001
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FORM P <br />Eide Helmeke & Co. <br />Certified Public Accountants & Consultants <br />*..AIDEPENDENT AUD[TOR'S REPORT ON SCHEDULE OF FEDERAL FINAA1CIAi ASSISTANCE <br />The Honorable Mayor and <br />Members of the City Couacil <br />Ciry of Roseville <br />Roseaille, Minnesota <br />We have audi[ed the genera! puryose financial statements of the Ciry of Roseville, Minaesota, for the year ended <br />December 31, 1992, and ha�s issued our repon thereon dated March 19, 1993. T6ese general purpose financial <br />statements are tbe responsibiliry of the Ciry of Roseville's managemeut. Our responsibility is [o e�r.press an <br />opinion on these general purpose financial statements based on our audic. <br />We conducted our audit in accordance with generally accepted auditing standards and "Government Auditing <br />Standards", issued by t6e Compvoller General of the Unired Stams. Those s[andards require t6ac we plan aad <br />perform che audit to obtain reasonable assurance about whether the general purpose financiai statements are <br />free of material misstatement. An audit mcludes eaamining, on a test basis, evidence supponing the amounts <br />and disclosures m the general purpose financial sta[emencs. An audit also inciudes assesaing ehe accouncing <br />principles used and sig�ifican[ estimares made by managemene, as well as evaluacing [he o�rall financial <br />statement presen[ation. We believe that our audit provides a reasonable basis for our opinion. <br />Our audit was made for the purpose of forming an opinion on the general purpose financial stacemen[s of the <br />City of Roseville caken as a whole. The accompanying schedule of federal financial assis[ance is preseneed for <br />purposes of additiona! anatysis and is not a requ¢ed par[ of the general purpose financial statements. The <br />information in [hat schedule has been subjected to the auditing procedures applied in the audit of [he general <br />purpose financial sca[ements and, in our opiuion, is fairly presented in all material respects in relatiou ro the <br />general purpose financial s[atemencs taken as a whole. <br />�%� ��� � �� <br />March 19, 1993 <br />Mianeapolis, Minnesoca <br />104 <br />
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