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low <br />ti. <br />P R E F A C E <br />The annual report of the State Auditor covers the <br />revenues, expenditures, indebtedness, taxable valuations and <br />tax levies of the cities of Minnesota for the year 1977. In- <br />cluded in this report are the operations of municipalities <br />whose fiscal year ended between January 1 and June 30, 1978, <br />as well as those operating on the calendar year basis. This <br />data has been collected and is published and distributed <br />suant to Minnesota Statutes, Sections 3.976 and 3.977. <br />This report has been prepared by computer, using the <br />Minnesota Analysis and Planning System (MAPS) at the University <br />of Minnesota. Those wishing to make further analysis of the <br />data may contact MAPS for assistance. <br />The State Auditor expresses his appreciation to the <br />clerks and municipal finance officers whose helpful assistance <br />has contributed to the preparation of this report. <br />November 1978 <br />Robert W. Mattson <br />State Auditor <br />