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� <br />City Council <br />Roseville, Minnesota <br />GEORGE M. HANSEN COMPANY, P.A. <br />A Professiaral CarporQliort of Cerlified Publit Arrounlanrs <br />AUDITORS' OPINION <br />We have examined the general purpose financial statements of the City of <br />Roseville, Minnesota as of and for the year ended December 31, 1986, as listed in <br />the table of contents. Our examination was made in accordance with generally <br />accepted auditing standards and, accordingly, included such tests of the <br />accounting records and such other auditing procedures as we considered necessary <br />in the circumstances. <br />In our opinion, the general purpose financial statements referred to above <br />present fairly the financial position of the City of Roseviile, Minnesota at <br />December 31, 1986, 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 <br />with generally accepted accounting principles applied on a basis consistent with <br />that of the preceding year, after restatement of the 1985 financial statements, <br />with which we concur, to include storm water property and equipment in the Storm <br />Drainage Enterprise Fund and the change in the method of accounting for <br />depreciation on contributed property as explained in Note 2 to the financial <br />statements. <br />Our examination was made for the purpose of forming an opinion on the general <br />purpose financial statements taken as a whole. The combining, individual fund, <br />account group financial statements and schedules and supplemental information <br />listed in the tabie of contents are presented for purposes of additional analysis <br />and are not a required part of the general purpose financial statements of the <br />City of Roseville, Minnesota. The information has been subjected to the auditing <br />procedures applied in the esamination of the general purpose financial <br />statements, and, in our opinion, is fairly stated in all material respects in <br />reJ.ation to the general purpose financial statements taken as a whole. Our <br />examination did not include the statistical information listed in the table of <br />contents. <br />�` 1�. ,�/�„- G�'�' Pp- <br />April 10, 1987 <br />1433 UTICA AVENLJE 90lJTH, SLJITE 175 MINNEAPOLI9, MINNESpTA 55416 612/546-2566 <br />