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For the purpose of this repoR, we have classified the significant intemal accounting and administrative controls used in administering federal financial assistance programs in the following categories: Generat Requiremenu: • Political acrivity • Civi] righu • Cash management • Federal financiai reports • Allowable costs/cost principles • Drug-free workplace • Adminisuarion requirements Specific Requirements: • Types of services allowed or unallowed • Reporting • Special requirements Claims for Advances and Reimbursemenu Amounu Claimed or Used for Matching For all of the intemal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operations, and we assessed control risk. During the yeaz ended December 31, 1994, the City of Roseville, Minnesota had no major fedenl finaocial assistance programs and expended 64 percent of its total federal financial usistance under the following nonmajor federal financial assistance programs: Community Development Blcek Grarn We performed tests of controls, as required by OMB Circulaz A-128, to evaluate the effectiveness of the design and operations of internal connol svucture policies and procedures that we have considered relevant to preventing or detecring material noncompiiance with specific requirements, general requirements, and requirements goveming claims for advances and reimbursemenu and amounu claimed or used for matching that aze applicable to the aforementioned nonmajor programs. Our procedures were less in scope than would be necessaryto render an opinion on these intemal control strucnue policies and procedures. Accordingly, we do not express such an opinion. Our consideration of the intemal control structure would not necessarily disclose all matters in the intemal control swcrure that might be material weaknesses under standazds established by the American Institute of Certified Public Accountanu. A material weakness is a reportable condition in which the design or operation of one or more of the intemal control structure elemenu does not reduce to a relatively tow level the risk that noncompliance with laws and regulations that would be material to a federal financia] assistance program may occur and not be detected within a timely period by employees in the normai course of performing their assigned functions. We noted no matters involving the intemal control structwe and its operation that we consider to be materiaf weaknesses as defined above. This ceport is intended for the information of Management, the CiTy Council, state agencies, the Federal Cognizant Audit Agency and other federal agencies. However, this report is a matter of public record and its distribution is not limited. �ii� �././i�n�/Iw fGGf April 13, 1995 Minneapolis, Minnesota 713