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� ► I `�' � �� <br />City Council <br />Roseville, Minnesota <br />GEORGE M. HANSEN COMPANY, P.A. <br />A Projesrianal Corparation o%Certified PuGlir Arroumm�ls <br />AIIDITORS' 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, 1985, as listed in the table <br />of contenta. Our examination was made in accordance with generally accepted <br />auditing standards and, accordingly, included such tests of the accounting <br />records and such other auditing procedures ae we considered neceasary in the <br />circumstances. <br />In our opinion, the combined financial statements referred to above present <br />fairly the financiaZ position of the City of Roseville, Minnesota at December 31, <br />1985, and the results of its operations and the changes in financial position of <br />its proprietary fund types for the year then ended, in conformity with generally <br />accepted accounting principies applied on a basis consistent with that of the <br />preceding year. <br />Our examination was made for the purpose of forming an opinion on the cambined <br />financial etatements taken as a whole. The combining, individual fund, account <br />group financial statements and schedules and supplemental information listed in <br />the table of contents are presented for purposes of additional analyeis and are <br />not a required part of the combined financial statements of the City of <br />Roseville, Minneaota. The information has been subjected to the auditing <br />procedures applied in the examination of the combined financial statements, and, <br />in our opinion, is fairly stated in all material respects in relation to the <br />combined financial statements taken as a whole. Our examination did not include <br />the statistical information listed in the table of contents. <br />�� � <br />April 4, 1986 <br />!� �._�-... <br />r� 14 , <br />1433 UTICA AVENIJE SOUTH, 9UITE 175 MINNEAP0�I9. MINNE90TA 5541 fi 61 Z/546-2566 <br />