Annual_Report_1992_001 - Laserfiche WebLink

Home

�� Eide Helmeke & Co. Certified Public Accountants & Consultants The Honorable Ma}ror and Members of the Ciry Council City of Roseville, Minnesota We ha�e audited the general purpose financial statements of the City of Roseville, Minnesota, for the year ended December 31, 1942, and have issued our repon thereon daced March 19, 1993. We conducted our audit in accordance with generally accepted auditing standards, "Govemment Auditing Standards' issued by the Comptroller General of the Uaited Scates, and [he prohsions of the 'Legal Compliance Audit Guide" promulgated by the Legal Compliance Task Force pursuant to Minneso[a Statutes Section 6.65. Generally accepted auditing standards and government audi[ing scandards requ'ue that we plaa and perform the audit co obcain reasonable assurance about whether the finacicial sta�emenes are free of matezial misscatement. Compliance with laws, regulations, contracts and grants applicable to the Ciry is the responsibiliry of the Cit�s ' managemenc. As part of obcaining reasonable assurance abou2 whether the financial sta[ements are free of macerial misscatement, we performed tes[s of the Ciry's compliance wi[h cenain provisions of laws, regula[ions, contratts and grants. Howeeer, our objective was not ro provide an opinion on overall compliance with such provisions. The results of our tescs indicate that, wit6 respect ro the items tested, the City complied, in all material respects, wi[h the provisions referred to in the preceding paragraph. Wi� respect to icems not tested, nothing came to our attencion that caused us ro belie�e that the Ciry has not complied, in all material respects, with chose provisions. The 'Legal Compliance Audit Guide' wvers fi�e main cacegories of compliance to be [ested: contracting and bidd'mg, deposits and investments, coaflicts of interest, public indeb[edness and clauus and d'ubursements. Our s[udy inciuded all of tbe lisced camgorios. The results of our iests indicate thac, for the icems [ested, [he Ciry complled wich the material terms and condicions of applicable legal provision, euept as aoced below. The Ciry's bank deposits eueedcd FD[C coverage and collaceral pledged at December 31, 1992. Furthez, for the items noc cested, based oa our audit and the procedures referred to abo�e, nothing came to our attencion co indicace tha[ the City had not complicd wi[h such legai provisions. This repon is incended for che information of managemene, tl�e ciry council, and applicable s[ate and federal agencies. Howe�r, this repott is a matter of publit tecord and its dis[ributiou is not limited. �� .�� March 19, 1993 Minneapolis, Minnesota 106