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K DV <br />The Introductory Section and Statistical Section have not been subjected to the auditing procedures applied in the <br />audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on <br />them. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated May 7, 2013 on our <br />consideration of the City of Roseville's internal control over financial reporting and on our tests of its compliance <br />with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of <br />that report is to describe the scope of our testing of internal control over financial reporting and compliance and <br />the results of that testing, and not to provide an opinion on internal control over financial reporting or on <br />compliance. That report is an integral part of an audit performed in accordance with Government Auditing <br />Standards in considering City of Roseville's internal control over financial reporting and compliance. <br />KERN, DEWENTER, VIERE, LTD. <br />Bloomington, Minnesota <br />May 7, 2013 <br />13 <br />