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� <br />KmD <br />KERN. UtWI NTF K '{1 lkF <br />In accordance with Government Auditing Standards, we have also issued our report dated April 21, <br />2004, on our consideration of the City of Roseville, Minnesota's internal control over financial <br />reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts <br />and grants. That report is an integral part of an audit performed in accordance with Government <br />Auditing Standards and should be read in conjunction with this report in considering the results of <br />our audit. <br />The Management's Discussion and Analysis on pages 13 through 23 is not a required part of the <br />basic financial statements but is supplemental information required by the Governmental <br />Accounting Standards Board. We have applied certain limited procedures, which consisted <br />principally of inquiries of management regarding the methods of measurement and presentation <br />of the required supplemental information. However, we did not audit the information and <br />express no opinion on it. <br />Our audit was performed for the purpose of forming an opinion on the financial statements that <br />collectively comprise the City's basic financial statements. The accompanying supplementary <br />information identified in the table of contents as combining and individual fwd financial <br />statements, schedules and supplemental information are presented for purposes of additional <br />analysis and are not a required part of the basic financial statements. The combining and <br />individual fund financial statements, schedules and supplemental information have been <br />subjected to the auditing procedures applied in the audit of the basic financial statements and, in <br />our opinion, are fairly stated in all material respects in relation to the basic financial statements <br />taken as a whole. <br />The information identified in the table of contents as the Introductory and Statistical Sections are <br />presented for purposes of additional analysis and are not a required part of the basic financial <br />statements of the City of Roseville, Minnesota. The Introductory and Statistical Sections have <br />not been subjected to the audit procedures applied in the audit of the basic financial statements <br />and, accordingly, we express no opinion on them. <br />Jid. <br />KERN, DEWENTER, VIERS, LTD. <br />Minneapolis, Minnesota <br />12 <br />