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ment is a prestigious national award recognizing conformance with <br />the highest standarda for preparation of state and local govern- <br />ment financial reporte. <br />In order to be awarded a Certificate of Achievement, a <br />governmental unit muat publish an easily readable and efficiently <br />organized comprehensive annual financial report, the contents of <br />which must conform to program atandards. Such CAFR must satisfy <br />both generally accepted accounting principles and applicable <br />legal requirements. <br />A Certificate of Achievement ie valid for a period of one year <br />only. The City of Roseville has received a Certificate of <br />Achievement for the last 14 consecutive years (fiscal yeara ended <br />1979-1992.) We believe our current report continues to conform to <br />Certificate of Achievement program requirements, and we are <br />submitting it to GFOA. <br />Acknowledcrments <br />The preparation of this report on a timely basis could not be <br />accomplished without the dedicated services of the entire staff <br />of the Finance Department. We express our appreciation to all <br />members of the department who assisted and contributed to its <br />preparation, and thank the firm of Eide Helmeke & Co. Certified <br />Public Accountants, for their profeasional assistance. We thank <br />the members of the City Council for their interest and support in <br />planning and conducting the financial operations of the City in a <br />responsible and progressive manner. <br />Respectfully aubmitted� <br />C-����� <br />Steven R. Sarkozy, City Manager <br />���� ���� <br />Edward L. Burrell, Finance Director <br />20 <br />