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� <br />City Council <br />Roseville, Minnesota <br />GEORGE M. i-IANSEN COMPANY, P.A. <br />A Professiorcol Corpora(ion oJCenified Puh/ir Arrounrants <br />AUDITORS' OPINZON <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, 1987, 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 Roseville, Minnesota at <br />December 31, 1987, and the results of its operations and the changes in fiaancial <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 giving retroactive effect to the changes, with <br />which we concur, in accounting for special assessments as described in Note 2 to <br />the financial 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 table of contents are presented for purposes of additional analysis <br />and are not a required paxt of the general purpose financial statements of the <br />City of Roseville, Minnesota. The information has been subjected to the auditiag <br />procedures applied in the examiaation of the general purpose financial <br />statements, and, in our opinion, is fairly stated in all material respects in <br />relation to the general purpose financial statements taken as a whole. Our <br />examination did not include the statistical infoxmation listed in the table of <br />contents. <br />�� � h, ��..�.. C�..�� , P q. <br />April 15, 1988 <br />1433 UTICA AVENIJE 9OUTH, 9UITE i']5 MINNEAPOLI9, MINNE90TA 55416 612/546-2566 <br />