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FORM P2 Eide Helmeke PLLP Certified Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE W1TH LAWS AND REGULATIONS BASED ON AN AUDIT OF GENERAL PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUD11'ING STANDARDS The Honorable Mayor and Memben of the City Council City of Roseville Roseville, Minnesota We have audited the general purpose financial statemenu of the City of Roseville, Minnesota, as and for the yeaz ended December 31, 1994, and have issued our report thereon dated April 13, 1995. We conducted our audit in accordance with generally accepted auditing standards, "Govemment Auditing Standazds" issued by the Comptroller General of the United States, and the provisions of the "Legal Compliance Audit Guide" promulgaud by the Legal Compliance Task Force pursuant to Minnesota Starutes Secrion 6.65. Generally accepted auditing standazds and govemment auditing standards require that we ptan and perform the audit to obtain reasonable assurance about whether the financial statements aze free of materiai miss[atement. Comptiance with laws, regulations, contracu and grants applicable to the City is the responsibiliry of the Ciry's management. As part of obtaining reasonable assurance about whether the financial statements aze free of material misstatement, we perEormed tesu of the City's comptiance with certain provisions of laws, regularions, contracu and grants. However, our objective was not to provide an opinion on overall compliance with such provisions. The results of our tests indicate that, with respect to the items tested, the Ciry complied, in atl material respecu, with the provisions referred to in [he preceding paragraph. With respect to items not tes[ed, nothing came to our attention that caused us to believe that the City has not complied, in all material respecu, with those provisions. The "Legal Compliance Audit Guide" covers five main categories of compiiance to be tested: conuacring and bidding, deposits and investmenu, conflicts of interest, pubtic indebtedness and claims and disbursemenu. Our srudy included ' all of the listed categories. The results of our tests indicate that, for the items tested, the City compfied 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 - lega( provisions. This report is intended for the information of Management, the Ciry Council, state agencies, the Federal Cogniiant Audit Agency and other federal agencies. However, this report is a matter of public record and its distribution is not limited. �� ..D.�ns'l,� �GLI' April 13, 1995 Minneapolis, Minnesota 107