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Our audit was performed for the purpose of forming an opinion on the financial statements that collectively <br />comprise the City of Roseville's basic financial statements. The accompanying supplementary information <br />identified in the table of contents as combining and individual fund financial statements, schedules and <br />supplemental information is presented for purposes of additional analysis and is not a required part of the <br />basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic <br />financial statements taken as a whole. <br />The information identified in the table of contents as the introductory and Statistical Sections are presented <br />for purposes of additional analysis and are not a required part of the basic financial statements of the City of <br />Roseville, Minnesota. This information has not been subjected to any audit procedures and, accordingly, we <br />express no opinion on it. <br />I � I )It W"-I-I lAi-I-C , A - <br />Kern, Dewenter, viere, Ltd. <br />Minneapolis, Minnesota <br />12 <br />