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Eide Helmeke & Co. Certified Public Accountants & Consultants To the Honorabie Mayor and Members of the City Council Ciry of Roseville, Minnesota We have audited the accompanying general purpose financial scatements of the City of Roseville, Minnesota, as of and for the year eaded December 31, 1992, as listed 'm the table of contencc. These general purpose financial s[acements are the responsibiliry of the Ciry's managemeat. Our responsibility is to ezpress an opinion on these general purpose financial scatements based on our audit. We conducted our audit in aaordance with genenUy accepted auditing standards. Those standards require that we plan and perform the audit ro obtain reasonable assurance about whether the financial scatements are free of material misstatemen[. An audit includes ezamining, on a test basis, evidence supporting the amounts and disclosures in the financial statemencs. An audit also indudes assessing the accounting principles used and sigaificant estimates made by management, as well as eveluating the overall financial statement presentacion. We believe thae our audit provides a reasonabie basis for our opinion. In our opinion, the general purpose financial statemencs referred to abow present fairly, in all material respects, the financial posicioa of the City of Roseville, Minnesora, as of December 31, 1992, and the resules of its operations and the cash flows of its proprietary tund types for the year theu ended in conformiry wich generally accepced accoun[ing principles. Our audit was made for the purpose of forming an opiaion on the general purpose financial stacements taken as a wfiole. The combiniag, individual fund and account group fmanciai �a[emencs, schedules and supplementary informadon lisced in the table of wncents are pnsenced for purposes of additionai analysis and are not a required pan of che general purpou financial seatemeats of the City of Roseville, Minnesota. Such informarion has beea subjected to [he auditing procedures applied in the audit of the generai pu:pose 5nancial statemen[s and, in our opinion, is fairly presen[ed in all material respec[s m reladon [o the general purpose financiai s[acemen�s caken as a whole. The other da[a iacluded in this comprehensive annual fmancial report, desi@�ated as 'stans[ical secdoa' in the table of contents, 6ave aoc been audited by us and, accordingly, we express no opinion on ie. �,i� �a.�� d- co . March 19, 1993 Minneapolis, Minaesota 23