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GEORGE M. HAN5EN COMPANY <br />Certified Public Acrountants <br />SOUTH P�AZA BUILDING <br />MINNEAPO�IS,MINNESOTA55418 <br />Honorable City Council <br />City of Roseville, Minnesota <br />We have examined the financial statements of L-he various funds and the <br />i' general long-textn debt group of accounts of the City of Roseville, Minnesota <br />for the year en�ed December 31, 1975, listed in the foregoing table cf <br />contents. Our examination was made in accordance with generally accepted <br />auditing standards, and accordin�ly included such tests of the accounting <br />records and such other auditing procedures as we considered necessary i.n <br />the circumstances. <br />In our opinion, tfie financial statements listed in the aforenentioned table <br />of contents present fairly the fin�ncial position of such fiinds and the <br />general long-term debt group of accounts of the City of Roseville, <br />Minnesota at December 31, 1975, and the results of operations of such funds <br />f.or the year then ended, in conformity with generally accepted accetmting <br />principles applied on a basis consistent with that of the pzecedi*zg year. <br />The accompanying supplemental schedules and related information presented <br />on pages 44 to 57 are not necessary for a fair presentation of the financial <br />statements, Uest are presented as additional analytical data. This information <br />has been subjected to the tests and other auditing procedures applied in the <br />examination of the financial statements mentioned abo:�e and, in our. opinion, <br />is fairly stated in all material respects in relation to the f.inancial <br />statements taken as a whole. <br />�; , � <br />!.^ /' <br />�..`,%�i?./rlr_'t _:'1 /r. /l:-�,�r- i.tr., <br />/ <br />April 21, 1976 <br />tl-n..iY-'-.. ' .. i <br />/ <br />