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� ���� GEORGE M. HANSEN COMPANY, P.A. <br />A Prqled's7onal Corpma�ion nf CertiJied Puhfie Ae�'oummiie <br />AUDITORS' OPLNION <br />The City Gouncil of <br />Roseville, Minnesota <br />We have examined the combined financial statements of the City of Roseville, <br />Minnesota, as of and for the year ended December 31, 1982, as listed in Section <br />II-A of the table of contents. Our examination was made in accordance with <br />generally accepted auditing standards and, accordingly, included such tests of <br />the accounting records and such other auditing procedures as we considered <br />necessary in the circumstances. <br />In our opinion, the combined financial statements referred to above present <br />fairly the financial position of the City of Roseville, Minnesota, at <br />December 31, 1982, and the results of its operations and the changes in <br />financial position of its proprietary fund types for the year then ended, in <br />conformity with generally accepted accounting principles applied on a consistent <br />basis with the preceding years after restatement for the change, with which we <br />concur, in method of accounting for vacation pay as described in Note 2 to the <br />financial statements. <br />Our examination was made for the purpose of forming an opinion on the combined <br />financial statements taken zs a whole. The combining, individual iund, and <br />account group financial statements listed in Section II-B of the table of contents <br />are presented for purposes of additional analysis and are not a required part of <br />the combined financial statements of the City of Roseville, Minnesota. The <br />infcrmation has been subjected to the auditing procedures applied in the <br />examination of the combined financial statements and, in our opinion, is fairly <br />stated in a11 material respects in relation to the combined financial statements <br />taken as a whole. Our examination did not include the statistical information <br />(Section III) listed in the table of contents. <br />� ������.��. <br />� <br />Apri1 7, 1983 <br />�75501JiHPLAZqBUIL�ING WAYZAT4B011LEVAFOGTHIGHWAYtO� MINNEAPOLIS.MI�WESOTA55496 S"2/5�6=566' <br />S�E <br />