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P R E F A C E <br />The annual report of the State Auditor on revenues, <br />expenditures, and debt of the cities in Minnesota for the fiscal <br />year ended December 31, 1983, includes taxable valuations, tax <br />levies and the financial operations of municipalities. Populations <br />were taken from "Minnesota Populations, 1983" from the Office of <br />the State Demographer. The data have been collected, published <br />and distributed pursuant to Minnesota Statutes, Sections 6.74 <br />and 6.75. <br />Iftim <br />In this report as in the 1982 report, all enterprise funds <br />— are reported separately from the governmental funds, in accordance <br />with preferred accounting and reporting requirements. Caution <br />ba. <br />is necessary when comparing the 1981, 1982 and 1983 reports to those <br />published in prior years, since separate reporting of enterprise <br />AMEr <br />and governmental funds was not uniform until 1981. <br />The Office of the State Auditor has generated this report using <br />System 2000 (a data base management system) through the University <br />of Minnesota Computer center. Anyone who wishes to analyze <br />Onaw the data further should contact this office for assistance. <br />kaws My staff and I want to express our appreciation to the clerks <br />and municipal finance officers whose helpful cooperation <br />— <br />contributed to the preparation of this report. <br />Arne H. Carlson <br />State Auditor <br />October 17, 1984 <br />