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PRINCIPALS <br />KENNETH W. MALLOY, CPA <br />THOMAS M. MONTAGUE, CPA <br />THOMAS A. KARNOWSKI, GPA <br />PAU� A. RADOSEVICH, CPA <br />WILLIAM J. LAUEP, CPA <br />INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON <br />INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN <br />AUDIT OF FINANCIAL STATEMENTS PERFORMED IN <br />ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <br />Ciry Council and Residents <br />Ciry of Roseville <br />Roseville, Minnesota <br />We have audited the general purpose financial statements of the City of Roseville, Minnesota, as of and for <br />the year ended December 31, 1997, and have issued our report thereon dated April 2, 1998. We conducted <br />our audit in accordance with generally accepted auditing standards and the standards applicable to financial <br />audits conYained in Government Auditing Standards, issued by the Comptroller General ofthe United States. <br />Compliance <br />As part of obtaining reasonable assurance about whether City of Roseville's general purpose financial <br />statements are free of material misstatement, we performed tests of its compliance with certain provisions <br />of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect <br />on the determination of financial statement amounts. However, providing an opinion on compliance with <br />those provisions was not an objective ofour audit and, accordingly, we do not express such an opinion. The <br />results of our tests disclosed no instances of noncompliance that are required to be reported under <br />Government Auditine Standards. <br />Internal Control Over Financial Reporting <br />In planning and performing our audit, we considered the Ciry of Roseville's internal control over financial <br />reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the <br />financial statements and not to provide assurance on the internal control over financial reporting. Our <br />consideration ofthe intema] control over financial reporting would not necessarily disclose all matters in the <br />intemal control over financial reporting that might be material weaknesses. A material weakness is a <br />condition in which the design or operation of one or more ofthe internal control components does not reduce <br />to a relatively low level the risk that misstatements in amounts that would be material in relation to the <br />financial statements being audited may occur and not be detected within a timely period by employees in <br />the normal course ofperforming their assigned functions. We noted no matters involving the internal control <br />over financial reporting and its operation that we consider to be material weaknesses. <br />This report is intended for the information of the City Council and management of the City of Roseville. <br />However, this report is a matter of public record and its distribution is not limited. <br />�}1/f � �'IQma.7�-� , ��wu� o w�ai2< , Ka c4ra..w.'�— � L�o ., R A - <br />Apri12, 1998 <br />410 PHRK NPTIONHI BANK BUIL�ING <br />5353 WNYZHTH BOIJIEVAR� <br />MINNEAPOLIS,MINNESOTPSv616 �12,3' <br />TELEPHONE' 612545-0624 <br />TELEFN%:G12-5450569 <br />