Laserfiche WebLink
.• •. <br />Eide Helmeke & Co. <br />Certified Public Accountants & Consultants <br />INDEPENDENT AUDITOR'S REPORT ON INTERNAL ACCOUNTING AND ADMINiSTRATNE <br />CONTROL SYSTEMS USED TO ADMINISTER FEDERAL FINANCIAL ASSISTANCE PROGRAMS <br />The Honorable Mayor and <br />Members of the Ciry Council <br />Ciry of Roseville <br />Rosevitle, Minnesota <br />We have audited the general purpose financial statemenu of the City of Roseville, Minnesota, as of and for the yeaz <br />ended December 31, 1993, and have issued our repon thereon dated March 25, 1994. As part of our audit, we made <br />a study and evaluation of the intemal control systems, including applicable intemal administrative controls, used in <br />administering federal financial assistance programs to the extent we considered necessary to evaluate the systems as <br />required by generatly accepted auditing standards, "Govemment Audiring Standazds", issued by the Comptroller General <br />of the United States, the Single Audit Act of 1984, and the provisions of Office of Management and Budget Circulaz <br />A-128, "Audiu of State and Local Govemments". For the purpose of this report, we have classified the significant <br />intemal accounting and administrative controls used in administering federal fmancial assistance programs in the <br />foilowing categories: <br />'' Financial Statement Captions: <br />' • Cash and Cash Equivalenu <br />• Receivables <br />', • Properry and Equipment <br />'. • Payables and Accrued Liabilities <br />• Debt <br />• Fund Balance <br />General Requiremenu: <br />• Political Activity <br />• Civil Righu <br />• Cash Management <br />• Federal Financial Reports <br />• Allowable Costs / Cost Principles <br />• Drug-Free Workplace <br />• Adminisvation Requiremenu <br />Specific Requiremenu: <br />• Types of Services Allowed or Unailowed <br />• Reporting <br />Special Requiremenu <br />Claims for Advances and Reimbursemenu <br />Amounts Claimed or Used for Matchinc <br />