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FORM P3 Eide Helmeke PLLP Certified Public Accountants & Consultants INDEPENDENT AUDI1'OR'S REPORT ON 1NTERNAL CONTROL STRUCTURE , T'he Honorabie Mayor and ' Members of the Ciry Council City of Roseville Roseville, Minnesota We have audited the general purpose financial statemenu of the City of Roseville, Minnesota, as of and for the yeaz ended December 31, 1994, and have issued our report thereon dazed April 13, 1995. We conducted our audit in accordance with genenlly accepted audiring standards and "Govemment Auditing Standazds", issued by the Comptroller General of the United States. Those standards require that we plan anci perform the audit to obtain reasonable assurance about whether the financial statemenu aze free of material misstaten;ent In planning ar�d performing our audit of the financial statements of the City of Roseville, Minnesota, for the yeaz ended December 31, 1994, we considered iu intemal control strucrure in order to determine our auditing procedures for the purpose of expressing our opinion on the financiat statements and not to provide assurance on the intema( control structure. The management of the City of Roseviile, Minnesota is responsible £or establishing and maintaining an intemal control strucrure. In fulfilling this responsibility, estimates and judgmertu by management aze required to assess the expected benefiu and related cosrs of internat control structuce policies and prceedures. The objectives of an intemal conuol structure aze to provide management with reasonable, but not absolute, assurance thaz asseu are safeguarded against loss from unauthorized use or disposition, and that transactions aze executed in accordance with managemenYs authorization and recorded properly to permit the prepaeatian of financial scatemenu in accordance with generalty accepted accounting principies. Because of inherent limitations in any internal control structure, errors or inegulazities may neverthe(ess occur and not be detected. Also, projection of any evaluation of the strvcnue 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: Receipu/Revenue Dis bursements/Expenditures Payroll For all of the intemal control 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. FIiI:3