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KOV <br /> ' Other Reporting Required by Government Auditing Standards <br /> In accordance with Government Auditing Standards, we have also issued our report dated April 30, 2015 <br /> on our consideration of the City of Roseville's internal control over financial reporting and on our tests <br /> I <br /> of its compliance with certain provisions of laws,regulations,contracts and grant agreements and other <br /> matters. The purpose of that report is to describe the scope of our testing of internal control over <br /> financial reporting and compliance and the results of that testing, and not to provide an opinion on <br /> internal control over financial reporting or on compliance. That report is an integral part of an audit <br /> ' performed in accordance with Government Auditing Standards in considering City of Roseville's <br /> internal control over financial reporting and compliance. <br /> 1 <br /> ' KERN, DEWENTER, VIERE, LTD. <br /> Minneapolis,Minnesota <br /> April 30, 2015 <br /> 1 <br /> 1 <br /> 1 <br /> 1 <br /> 1 <br /> 1 . <br /> 1 <br /> 1 <br /> 1 <br /> 1 <br /> 1 <br /> 13 <br />