Annual_Report_1990_001 - Laserfiche WebLink

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� '� . �� _ �, ,y, .� -�� 4 . .� � R �' . . } x..y � � _,x. May 15, 1991 Honorable Mayor and City Council City of Roseville Roseville, Minnesota 55113 Dear Council Members: The Comprehensive Annual Financial Report of the City of Roseville, Minnesota, for the fiscal year ended December 31, 1990, is submitted herewith: Introduction The organization, form and contents of this report were prepared in accordance with the standards prescribed by the Government Finance Officers Association of the United States and Canada, the American Institute of Certified Public Accountants, the Government Accounting Standards Board, and the Minnesota State Auditor's Office. 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. 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 as presented are accurate in all material aspects, that it is pre- sented 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 qain the maximum understanding of the City's financial activity have been included. The report was prepared by the City's Finance Department, anct consists of four sections: Section I is the introductory section and contains the letter of transmittal, and other appropriate material. Section II is the financial section and contains the auditors' opinion, the combined financial statements, notes to the financial statements, the combining and individual fund statements, account group statements and supplemental information. i 266Q ��V'C �Eah?';'�,€� �?FiTt'1 � 1ZC;` !�,t [L�,1�� „cf�?i� �!U �'�`', �, �,_ s � ; �, !' J r�±)-�':'(IC1