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FORM P2 Eide Helmeke & Co. Certified Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WTTH LAWS AND REGULATIONS BASED ON AN AUDTT OF GENERAL PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Honorable Mayor and Members of the City Council Ciry of Roseville Roseville, Minnesota We have audited the general purpose financial statemenu of the City of Roseville, Minnesota, as and for the year ended December 31, ]993, and have issued our report thereon dated March 25, 1994. We conducted our audit in accordance with generally accepted auditing standards, "Government Auditing Standazds" issued by the Comptroller General of the United States, and the provisions of the "Legal Compliance Audit Guide" promulgated by the Lega! Compliance Task Force pursuant to Minnesota Starutes Section 6.65. Generally accepted auditing standazds and government auditing standazds require that we plan and perform the audit to obtain reasonable assurance about whether the financial statemenu aze free of material misstatement. Compliance with laws, regulations, contracu and grants applicabie to the City is the responsibility of the City's management. As part of obtaining reasonable acsurance about whether the financial statemenu are free of material misstatement, we performed tesu of the City's compliance with certain provisions of laws, regulations, contracu and grants. However, our objective waz not to provide an opinion on overall compliance with such provisions. The resulu of our tesu indicate that, with respect to the items tested, the City complied, in att material respecu, with the provisions referred to in the preceding pazagraph. With respect to items not tested, nothing came to our attention that caused us to believe that the City has not complied, in all materiat respecu, with those provisions. The "Legal Compliance Audit Guide" covers five main categories of compliance to be tested: contracting and bidding, deposiu and investmenu, conflicu of interest, public indebtedness and claims and disbursemenu. Our srudy inciuded all of the listed categories. The resulu of our tesu indicate that, for the items tested, the City complied with the material terms and conditions of applicable legal provision. Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our attention to indicate that the City had not complied with such legal provisions. This report is intended for the information of Managemeni, the City Council, state agencies, the Federal Cognizant Audit Agency and other federal agencies. However, this report is a matter of public record and iu disvibution is not limited. �,� �.��.� �- � � March 25. 1994 Minneapolis, Minnesota �o