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I KOV I Expert advice. When you need it.' REPORT ON MATTERS IDENTIFIED AS A RESULT OF ITHE AUDIT OF THE FINANCIAL STATEMENTS I Honorable Mayor and Members of the City Council and Management City of Roseville IRoseville, Minnesota IIn planning and performing our audit of the financial statements of the City of Roseville, Minnesota, as of and for the year ended December 31, 2014, in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, we considered the City's internal control over financial reporting(internal control) as a basis for designing auditing procedures that are I appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. IOur consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or I significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. IA deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement I of the City's financial statements will not be prevented, or detected and corrected on a timely basis. The material weakness identified is stated within this letter. l A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. IThe accompanying memorandum also includes financial analysis provided as a basis for discussion. The matters discussed herein were considered by us during our audit and they do not modify the opinion Iexpressed in our Independent Auditor's Report dated April 30, 2015, on such statements. This communication is intended solely for the information and use of management, the City Council, others within the City and state oversight agencies and is not intended to be and should not be used by I anyone other than these specified parties. KERN, DEWENTER, VIERE, LTD. I Minneapolis, Minnesota April 30, 2015 I1