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FORM P3 Eide Helmeke & Co. Certified Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL STRUCTURE The Honorable Mayor and Members of the Ciry Council City of Roseville Roseville. Minnesota We have audited the general purpose financial statemenu of the Ciry of Roseville, Minnesota. az of and for the year ended December 31, 1993, and have issued our report thereon daced March 25, 1994. We conducted our audit in accordance with generally accepted auditing standazds and "Govemment Auditing Standards", issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reuonable assurance about whether the financial statemenu are free of material misstatement. In planning and performing our audit of the financial statements of the City of Roseville, Minnesota. for the year ended December 31, 1993, we considered iu intemal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statemenu and not to provide assurance on the intemal control strucrure. The management of the City of Rosevitle, Minnesota is responsibie for estabfishing and maintaining an intemal control structure. In fulfilling this responsibility, estimates and judgmenu by management are required to assess the expected benefiu and related cosu of intemal control mucrure policies and procedures. The objectives of an intemal control strucrure are to provide management with reasonable, but not absolute, assurance that asseu are safeguazded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statemenu in accordance with generally accepted accounting principles. Because of inherent limitations in any intemal control svucture, errors or irregularities mav nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. For the purpose of this report, we have classified the significant intemal control structure policies and procedures in the following categories: Financial Statement Captions: • Cash and Cash Equivalenu • Receivables • Property and Equipment • Payables and Accrued Liabilities • Debt • Fund Balance For all of the internal controi structure categories listed above. we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation. and we assessed control risk. ��