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Eide Helm�ke pLLP Certified Public Accountants & Consultants INDEPENDENT AUDTTOR'S REPORT ON COMPLIr1NCE R'TTH LA�'VS AND REGULATIONS BASED ON AN AUDTT OF GENERAL PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WTTH GOVERNMENT ATJDTTING 3TANDARDS The Hononble Mayor and Members of the City Council Cirv af Roseville Roseville, Minnesota We have audited the general purpose financial statements of the City of Roseville, Minnesota, az and for the year ended December 31, 1995, and have issued our report thereon dated April ] 2, 1996. VJe conducted our audit in accotdance with generally accepted auditing standards, Governmeat Auditing Starsdm�ds, issued by the Compaoller General of the United States, and the provisions of the "Legal Complianca Audit Guide" promuleated by the Le2ai Compliance Task Force pursuant to Minnesota Statutes Section 6.65. Genenllv accepted auditing standazds and government auditing standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material missratement. Compliance with laws, regulations, contracts and grants applicable to the City is the responsibiliry of the City's management. As part of obtaining reasonable assurance about whether the financial statemenu aze free of material misstatement, we performed tests of the City's comp[iance with cerrain provisions of laws, regulations, contracts and granu. Howevez, our objective was not to provide an opinion on overall compliance with such provisions. The resulu of our tests indicate that, with respect to the items tested, the City complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, 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 compliance to be tested: contracting and bidding, deposiu and investrnenu, conflicu of interest, public indebtedness and claims and disbursemenu. Our study included all of the listed categories. The resulu of our tesu indicate that, for the items tested, the Ciry complied with the materiat terms and conditions of appticable 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 legal provisions. This report is intended for the information of Manaeement, the City Council, state asencies, the Fedenl Cogni7ant Audit A�ency and other federal agencies. However, this report is a maaer of pubtic record and its distribution is not limited. �'� �� L � April 12, 1996 Minneapolis, Minnesota 22