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. . . . . � ' 3 ����." `"� v � �t � :� � <br />�il ' �.':�"�"�"��""-v—�'-.—'x4r^��-......'"w.s^r.a . <br />. .���.�/ . � :- a�„ _ �. <br />�._..v�'.d�._,.�s. � .�^i_,�'" �" <br />ltap 6� 1992 <br />Honorabl� xapor and City Council <br />Citp of;Ros�vills <br />Ros�viil�, xiaa�sota- 55113 <br />D�ar Couacil x�ab�rs: <br />Th• Coapr�hansiv� 7►nnual Financial R�port of <br />ville, ;Minnesota, for the fiscal p�ar •ndad <br />3e submitt•a n•r.vitn: <br />Iatrodnatioa <br />tha Citp of Rose- <br />D�CembeT 31� 1991� <br />The orqanisation, forn and contonts of this r�port rara praparod <br />ia accordaaas with the atandards pr�acrib�d by the Ciovernment <br />linance offic�rs 1►ssociatioa of th� vnit�d states ana Canada, tha <br />1►a�rican Institute of Cert3fi�d Public !►ccountants, the <br />Qovarnm�nt ]lacountiag 8taadards Board, aad the Minneaota State <br />Auditor's Office. <br />The report is publiahed to provide to the Councii, to <br />r�pr�esntat3vaa of financial institutions, and to our citisens <br />a•taii•a information concarninq tho financial coadition of tha <br />eictic <br />opiai <br />iiaan <br />1tiL� <br />infora <br />Rospoasibility for both the sccuracy of the present�d data <br />� completsnoaa,and faira�as of tne pr�ssntation, incluQing <br />sclo�ur�s, r�sts'vith th• City. w• b�ii�ve the data as <br />t�d is accurat• in all aat�rial asp�cts, tLat it is <br />:�d in a'aannoz d�eiqn�d to fairly s�t forth the financial <br />�n aad r�sult� of op�ratioas of th� Cfty as a�aaur�d by the <br />.al aetivity of its various fuads, aad that all aisclosuras <br />irp to �nable the roader to qain tha aagimum undsratandinq <br />City's financial activity hav� b��n incluC�d. <br />port Mas pr�par�d bp the Citp's linanc� Departa�nt, and <br />:s of `four f�octions: <br />�`I is tha iatroCuctorp s�etion and contafns th� tabl• of <br />:s,;'i�tt�r of transaittai, anQ oth�r appropriat• :atoriai. <br />1 2I is th• finanaial s�ation and contains th• anditors' <br />�n, th• aoabia�d ffnancial stat�a�ats, not�s to th• <br />�ial stat�a�nts, tb• aoabiafng and indiviQual fund <br />��ats, aaaount qroup stat���nt• and suppl�m�ntal <br />�tion. <br />i <br />��"�e,dt 4,: � � �: �.I;:^?'R .`... �yz' f°, ` ,<C��, . ; 1�; �k . , � <br />