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;bP CIViC CEPdTER p� IVE ifLEPH4NE 4Lt4-337 i May 1, 1984 Mayor Demos and Council Members City of Roseville Roseville, Minnesota 55113 Dear Mayor Demos and Council Members; �Cc�.`�,;: `�`�, o s e v � o i e g��r:�rs�7..t �.: r. The Comprehensive Annual Financial Report of the City of Roseville, Minnesota, for the fiscal year ended December 31, 1983, is submitted herewith; The organization, form, and contents of this report were prepared in accordance with the standards prescribed by the Municipal Finance Officers Association of the United States and Canada, the American Institute of Certified Public Accountants, the National Council on Governmental Accounting, and the Minnesota State Auditors Office. The Municipal Finance Officers Association awards Certificates of Conformance to those governments whose annual financial reports are judged to conform substantially with high standards of public financial reporting, including generally accepted accounting principles promulgated by the National Council on Governmental Accounting. The City of Roseville was awarded a Certificate of Conformance for its annual financial report for the fiscal year 1982. It is our belief that the accompanying fiscal year 1983 financial report continues to meet program standards, and it will be submitted to the Municipal Finance Officers Association for review. The report was prepared by the City's Finance Department, and consists of three sections: Section I is the introductory section and contains the table of contents, letter of transmittal, and other appropriate material. Section II is the financial section and contains the accountant's opinion, the combined financial statements, notes to the financial statements, the combining and individual fund statements, and account group statements. Section III is the statistical section which includes the previous year's financial and nonfinancial data. - 1-