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FORM P <br />Eide Helmeke pLLP <br />Certified Public Accountants & Consultants <br />INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF FEDERAI. FINANCIAL ASSISTANCE <br />The Hononble Mayor and <br />Members of the Ciry Council <br />Ciry of Roseville <br />Rosevi]le, Minnesota <br />We have audited the general purpose financial statements of the City of Roseville, Minnesota, as of and for the <br />year ended December 31, 1994, and have issued our report thereon dated April 13, 1995. These general piupose <br />financial statemenu aze the responsibility of the City of Roseviile's management. Our responsibility is to express <br />an opinion on these general purpose financial statemenu based on our audit. <br />We conducted our audit in accordance with genezally accepted auditing standazds and "Govemment Auditing <br />Standazds", issued by the Comptroller Generat of the United States. Those standards require that we plan and <br />perform the audit to obtain reasonable assurance about whether the genernt purpose financial statemenu are free <br />of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounu and <br />disclosures in the general purpose financial statements. An audit also inc(udes assessing the accounting principles <br />used and significant estimates made by management, as well as evaluaring the overall financial statement <br />presentation. We believe that our audit provides a reasonable basis for our opinion. <br />Our audit was made for the purpose of forming an opinion on the general purpose financial statements of the City <br />of Roseville raken as a whole. T'he accompanying schedule of federal financial assistance is presented for <br />purposes of additional ana(ysis and is not a required part of the general purpose financiat statemenu. The <br />information in that schedule has been subjected to the auditing procedures applied in the audit of the general <br />purpose financial statemenu and, in our opinion, is fairly presented in all material respecu in relation to the <br />general purpose financial statemenu taken as a whole. <br />���G ���,u�ri �LGP <br />April 13, 1995 <br />Minneapolis, Minnesota <br />105 <br />