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Eide Helmeke & Co. CertiHed Public Accountants & Consultants WDEPENDENT AUDTTOR'S REPORT ON THE GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION The Honomble Mayor and Members of the Ciry Council City of Roseville, Roseville, Minnesota We have audited the accompanying general purpose financial statemenu of the City of Roseville, Minnesota, as of and for the yeaz ended December 31, 1993, as listed in the table of contenu. These general purpose financial statemenu aze the responsibility of the Ciry's management. Our responsibility is to express an opinion on these general purpose financial statements based on out audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the sudit to obtain reasonabie assurance about whether the financial statemenu are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statemenu. An audit also includes assessing the accounting principles used and significant estimates made by management, as welt as evaluating the overall financiai statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of Roseville, Minnesota, as of December 31, 1993, and the results of its operations and the cash flows of iu proprietary fund types for the yeaz then ended in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the general purpose financial statemenu taken az a whole. The combining, individuai fund and account group financial statemenu, schedules and supplementary information listed in the table of contenu are presented for purposes of additional analysis and are not a required part of the general purpose financial statemenu of the Ciry of Roseville, Minnesota. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statemenu and, in our opinion, is fairly presented in ail material respects in relation to the general purpose financial statements taken as a whole. The other data included in this comprehensive annual financial report, designated u"statistical section" in the table of contenu, have not been audited by us and, accordin�ly, we express no opinion on it. l`��c ��;,� � � � March 25, 1994 Minneapolis, Minnesota 1A