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� � GEORGE M. HANSEN COMPRNY, P.A. A Professional Carparotlnn oJCenifieAPublie Arroumm�rs ACCOUNTANTS' OPINION The City Council oi Roseville, Minnesota We have examined the combined financial statements of the City of Roseville, Minnesota, as of and for the year ended December 31, 1981, as listed in Section ZI-A of the table of contents. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting�records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the combined financial statements referred to above present fairly the financial position of the City of Roseville, Minnesota, at December 31, 1981, and the results of its operations and the changes in financial position of its proprietary fund types for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis with the preceding year. Our examination was made for the purpose of forming an opinion on the combined financial statements taken as a whole. �he canbining, individual.. fund, and account group financial statements listed in Section II-B of the table of contents are presented for purposes of additional analysis and are not a required part of the combined financial statements of the City of Roseville, Minnesota..� The information has been subjected to the auditing procedures applied in the examination of the combined financial statements and, in our opinion, is fairly stated in all material respects in relation to the combined financial statements taken as a whole. Our examination did not include the statistical information (Section III) listed in the table of contents. �j� ��G�/�,^�,n �� � % o � � -(� LL(i�+ '� / � i. /� Y `� ` =`"'n' /i ;:,i^�.f ) � April 8, 1982 t7550UTNPLAZABUILOING WAYZATABOIJLEVAROATHIGHWAY90p MINNEAPOLIS,MINNESOTA55416 6'12/546-2566 19