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2660 <br />CIVIC CEN7ER DRIVE TELEPHONE 484-33� 1 ro s e v � i i e <br />May l, 1933 <br />b9ayor Demos and Council 1lembers <br />City of Roseville <br />Roseville, Dlinnesota 55113 <br />Dear D4ayor Demos and Councii PAembers: <br />The Comprehensive Annual Financial Report of the City of Roseville, <br />PAinnesota, for the fiscal year ended December 31, 1932, is submitted <br />herewith: <br />MINNESOTA 55113 .. <br />The organization, form, and contents of this report were prepared in <br />accordance with the standards prescribed by the bfunicipal Finance <br />Officers Association of the United States and Canada, the American <br />Institute of Certified Public Accountants, the PJational Council on <br />Governmental Accounting, and the Minnesota State Auditors Office. <br />The Municipal Finance 0£ficers Association awards Certificates of <br />Conformance to those governments whose annual financial reports are <br />judged to conform substantially with high standards of public financial <br />reporting, including generally accepted accounting principles promulgated <br />by the National Council on Governmental Accounting. The City of Roseville <br />was awarded a Certificate of Conformance for its annual financial report <br />for the fiscal year 1931. It is our belief that the accompanying fiscal <br />year 1982 financial report continues to meet Program standards, and it <br />will be submitted to the D9unicipal Finance Officers Association for <br />re vi ew , <br />The report was prepared by the City's Finance staff, and consists of Uiree <br />sections: <br />Section I is the introductory section and contains the table of contems, <br />letter of transmittal, and other appropriate material. <br />Section II is the financial section and contains the accountant's opinion, <br />the combined financial statements, notes to the financial statements, the <br />combining and individual fiuid statements, and accowlt group statements. <br />Section III is the statistical secticn which includes the previous year's <br />financial and nonfinancial data. <br />-1- <br />