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GEORGE M. HANSEN COMPANY <br />�i � Cerfifted Public Accountants <br />�. � SOUTH PLAZA BUIL�ING <br />MINNEAPOLIS,MINNESOTA55416 <br />ACCOUNTANTS' OPINION <br />Aonorable City Council <br />City of Roseville, Minnesota <br />We have examined the financial statements of the various funds and account <br />groups of the City of Roseville, Minnesota for the qear ended December 31, 1978, <br />listed in Sections I and II of the forzgoing table of contents. Our eaamination <br />was made in accordance with generall� accepted auditing standards and accordingly <br />included such tests of the accounting records and such other auditing procedures <br />as we considered necessary in the circumstances. <br />In our opinicn, the aforementioned finzncial statements present fairly the <br />financial position of the various funds and account groups of the City of <br />, Rosevi_11e, Minnesota at December 31, 1978, and the results of operations of- <br />such funds and the changes in financial position of the proprietar} funds for <br />the year then ended, in conformity o�ith �enerally accepted accounting principles <br />applied on a basis consistent with that of the preceding year. <br />March 29, 1979 <br />���r,,_�,� �7% 7�� �-�-�-��y <br />13 <br />