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FORM P3 <br />Eide Helmeke &� Co. <br />Certified Public Accountants & Consultants <br />The Honorable Mayor and <br />Members of [he Ciry Council <br />City of Roseville <br />Roseville, Minnesota <br />We have audited the general purpose financial scacements of the Ciry of Roseville, Minnesota, for the year ended <br />December 31, 1942, and ha�s issued our report thereon dated March 19, 1993. <br />We ha�e applied prceedures to test the City of Rosetille, Mianesota, compliance witb the following requ'vements, <br />as applicable, to its fedenl financial assistance programs, which are identified ia the schedule of federai financial <br />assistance, for the year ended December 31, 1992: poli[ical activiry, Davis-Bacon Act, civil rights, cash <br />management, relocanon assistance and real properry management, federal financial repons, allowable costs/ cost <br />principles, drug-free workplace and administrative requirements. <br />Our procedures were limited to those set forch in the Office of Management and Budge['s "Compliance <br />5upplemenc for Singie Audi[s of Scare and Local Govemmeacs'. Our procedures were subscancially less in scope <br />than an audit, the objecti�e of which is the e�ression of an opinion on the district's compliance with the <br />requ'uements listed in the preceding paragraph. Accordingly, we do not e�ress such an opinion. <br />Witb respec[ ro the items tes[ed, tl�e results of those procedures disclosed no instances of noncompliance with <br />the requirements lisud in the second paragraph of [his repon. With respect co items not tesred, nothing came <br />ro our attention that caused us ro believe tha[ the Ciry had noc compGed, in all material respeccs, with those <br />requirements. <br />This repon is intended for the information of managemenc, the ciry council, stace agencies, [he federal cognuant <br />audit agency and other federal agencies. Howe�er, this report is a matter of public record and its distribution <br />is not limiced. <br />� � ��� t �. <br />March 19, 1993 <br />Minneapotis, Minnewta <br />107 <br />