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FORM P6 <br />Eide Helmeke & Co. <br />Certified Public Accountants & Consultants <br />INDEPF.1�*DENT AUDITOR'S REPORT ON I1VT'ERNAI- ACCOUNTING AND ADA'IINISTRATl�'E <br />CONTROL SYSTEMS USED TO ADMINISTER FEDER4L FINANCIAI, ASSISTANCE PROGRAMS <br />The Honorable Mayor and <br />Members of the City Council <br />Cicy of Roseville, Minnesota <br />We have audiced the general purpose financial statements of the City of Roseville, Minnesota, as of and for the <br />year endcd December 31, 1992 and ha�e issued our repon thereon dated March 19, 1993. As pan of our audic, <br />we made a study an eveluation of the internal convol systems, including applicable intemal admiaistrative <br />controls, used in administering federal financial assutance programs ro the euent we considered necessary to <br />evaluato the systems as required by generally accepted audieing standards, 'Go�ernment Audi[ing Standards', <br />issued by the Comptroller Geaera] of the United States, the Single Audit Act of 1984, and the provisions of <br />Office of management and Budget Circular A-128, "Audits of State and Local Governmencs". For the purpose <br />of this repon, we have classified rhe si�ificant in[ernal accounting and adminiscrative wncrols used in <br />adminittering fedezal financia! assis[ance programs in the following wtegories: <br />Financial Statemenc Captions: <br />• Cash and cash equivalents <br />• Receivnbles <br />• Propercy and equipment <br />• Payables and accrued liabilities <br />• Dcbt <br />• Fund balance <br />General Requirements: <br />• Poli[ical ac2iviry <br />• Davis-Bacon Act <br />• Civil rights <br />• Cash management <br />• Relocation assistance and real property management <br />• Federal financial repons <br />• Allowable coscs/cost priaciples <br />• Drug-free workplace <br />• Administration requirements <br />Spec�'ic Requirements: <br />• Types of services allowed or unallowed <br />• Repor[ing <br />111 <br />