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1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />June 16, 1988 <br />City of Ramsey <br />15153 NOWTHEN BOULEVARD N.W., RAMSEY, MINNESOTA 55303 • (612) 427 -1410 <br />Mr. David R. Hartley, City Administrator <br />Honorable Mayor and City Councilmembers <br />City of Ramsey <br />15153 Nowthen Blvd. N.W. <br />Ramsey, Minnesota 55303 <br />Dear Mr. Hartley, Honorable Mayor, and Councilmembers: <br />Submitted herewith is the Comprehensive Annual Financial Report for the City of Ramsey, <br />Minnesota for fiscal year ended December 31, 1988. Responsibility for the accuracy of the <br />presented data and the completeness and fairness of the presentation, including all disclosures, <br />rests with the City. I believe the data, as presented, is accurate in all material aspects, that it is <br />presented in a manner designed to fairly set forth the financial position and results of <br />operations of the City as measured by the financial activity of its various funds and account <br />groups. All disclosures necessary to enable the reader to gain the maximum understanding of the <br />City's financial affairs have been included. <br />ORGG^1Mn IZG;1TIOlvn1, FORM, b D CONTENTS OF REPORT <br />GAT <br />This report was prepared in accordance with the standards prescribed by the Governmental <br />Accounting Standards Board, the Government Finance Officers Association of the United States <br />and Canada, the American Institute of Certified Public Accountants and its committee on <br />Governmental Accounting and Auditing, and the Office of the State Auditor, State of Minnesota. <br />This report is divided into four sections: <br />SECTION I is the introductory section and contains the City's organizational chart, a <br />list of principal officials, letters of transmittal, and other appropriate material. <br />SECTION II is the financial section and contains General Purpose financial statements <br />and the combining, individual, and account group financial statements and schedules. In <br />addition, the auditor's report is contained herein. <br />SECTION III is the statistical section which details certain information (financial and <br />non - financial) on a multi -year basis. <br />SECTION IV contains special reports dealing with internal controls, compliance with <br />laws and regulations, schedule of findings, and schedules of tax increment financing. <br />Although these reports are not required, they are included for additional information. <br />v <br />