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Eide Helmeke PLLP Certified Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORT ON THE GENERAI. PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORM.4TION The Honorable Mayor and Members of the City Council City of Roseviile, Roseville, Minnesota We have audited the accompanying general purpose financial statemenu of the Ciiy of Roseville, �nnesota, as of and for the year ended December 31, 1994, as listed in the table of contenu. These general purpose financial statemenu are the responsibiliry of the City's mac�agement. Our responsibility is to express an opinion on diese generat purpose financial statemenu based on our audit. We conducted our audit in accordance with genera(ly accepted auditing standazds. T'hose standazds require that we plan and perform the audit to obtain reasonable asswance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financiat statemenu. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the ovenll financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements refeaed to above present fairly, in all material respecu, the financial position of the Ciry of Roseville, Minnesota, u of December 31, 1994, and the results of its operations and the cash flows of its propriecary fund types for the yeaz then ended in conformiry with genemlly acceQted accounting principles. Our audit was made for the purpose of forming an opinion on the general purpose financial statemenu taken as a whoie. The combining, individual fund and account group financial statemenu, schedules and supplementary infortnation listed in the tabie of contenu are presented for purposes of additional analysis and aze not a required patt of the general purpose financial statements of the City 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 fairty presented in ali material respecu in relation to the genera( purpose financial statements taken as a whole. The other data incfuded in this comprehensive annual financial report, designated as "statisticat section" in the tabte of contenu, have not been audited by us and, accordingly, we espress no opinion on it. �;� '�.�� P April 13, 1995 Minneapolis, Minnesota 23