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�MNCO <br />The City Council of <br />Roseville, Minnesota <br />GEORGE M. HANSEN COMPANY, P.A. <br />A Pro(escionvlC�orpmaiiun ulCeni�ed PuhfirArrom�mni� <br />AUDITORS' OPINION <br />We have examined the combined.financial statements of the City of Roseville, <br />Minnesota, as of and for the year ended December 31, 1983, 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, 1983, and the results of its operations and the�changes in financial <br />position of its proprietary fund types for the year then ended, in conformity with <br />generally accepted accounting principles applied on a consistent basis with the <br />preceding years after restatement for the changes, with which we concur, in the <br />method of accounting for special assessments (Note 2) and insurance claims (Note 8) <br />to the financial statements. <br />Our examination was made for the purpose of forming an opinion on the combined <br />financial statements taken as a whole. The combining, individual fund, 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 />information 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 all 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 />h/ �Gtc, L � "��, �a'y``"',". C�n���:-�-vv y i °�' � - <br />/ <br />March 23, 1984 <br />1]SSpLJTfiPLAZABUILOING WAYZATABOULEVAR�ATHIGHWAYt00 MINNEAPOLIS.MINNESOTA554t6 612/SA6-2560 <br />-19- <br />