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�''�. 66G CIVIC CENiER DRIV@ TELEPNONE �40"4-537 i <br />June 1, 1987 <br />Honorable Mayor and City Council <br />City of Roseville <br />Roseville, Minnesota 55113 <br />Dear Council Members: <br />O S C'�l I i I�;,,,���soT:� �5, �_ <br />The Comprehensive Annual Financial Report oE the City of <br />Roseville, Minnesota, for the fiscal year ended December 31, <br />1986, is submitted herewith: <br />The City of Roseville is a part of the St. Paul - Minneapolis, <br />Minnesota metropolitan area, and is 13.7 square miles in size and <br />has a population of 35,178. The City is in Ramsey County and <br />adjoins St. Paul on its northern border, and Minneapolis at its <br />eastern border. The downtown areas of both St. Paul and <br />Minneapolis are within a 10 mile drive from the City. <br />The City was incorporated on May 28, 1948, and became a statutory <br />city on January 1, 1979, and operates under a Council - City <br />manager form of government and provides various services as <br />authorized by State statute. <br />The organization, form and contents of this report were prepared <br />in accordance with the standards prescribed by the .Government <br />Finance Officers Association of the United States and Canada, the <br />American Institute of Certified Public Accountants, the <br />Government Accounting Standards Board, and the Minnesota .State <br />Auditor's 0£fice. <br />The report was prepared by the City's Finance Department, and <br />consists of three sections: <br />SecCion I is the introductory section and contiaxns the table o£ <br />contents, letter of transmittal; and other appropriate material, <br />Section II is the financial section and contains the auditors' <br />opinion, the combined financial statements, notes to the <br />financial statements, the combining and individual fund <br />statements, account group statements and supplemental <br />information. <br />Section III is the statistical section which includes the <br />previous years' financial and nonfinancial data. <br />The report is published to provide to the Council, to <br />representatives of financial institutions, and to our citizens <br />detailed information concerning the financial condition o£ the <br />-1- <br />