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IB6U CIVtG ..._�`:TcR -Fl:� _a�. ,.1's: �:� _,. May 1, 1985 Honorable Mayor and City Council Citv of Roseville Roseville, Minnesota 55113 Dear Council Members: '��..!�(�h` "' l,. rLJ \./ �J ��I I I � !IP:i7ES.lil-`. 55; The Comprehensive Annual Financial Report of the City of Roseville, Minnesota, for the fiscal year ended December 31, 1984, is submitted herewith: The City of Roseville is a part of the St. Paul - Minneapolis, Minnesota metropolitan area, and is 13.7 square miles in size and has a population of 35,770. The City is in Ramsey County and adjoins St. Paul on its northern border, and Minneapolis at its eastern border. The downtown areas of both St. Paul and Minneapolis are within a 10-mile drive from the City. The City was incorporated on May 28, 1948, and became a statutory city on January i, 1974, and operates under a Council - City Manager form of government and provides for all the services as authorized by State statute. The organization, form and contents of this report were prepared in accordance with the standards prescribed by the Government Finance Officers Association of the llnited States and Canada, the American Institute of Certified Public Accountants, the Government Accounting Standards Board, and the Minnesota State Auditor's Office. 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 auditor'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. The report is published to provide to the Council, to representatives of financial institutions, and to our citizens detailed information concerning the financial condition of the City Government. Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the City. We believe the data is presented is accurate in all material aspects, that it is presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activity of its various funds, and that all disclosures necessary to enable the reader to gain the maximum understanding of the City's financial activity have been included. -1-