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C: berganKav Auditors Respansibility (Continued) We believe that the audit evidence we have abtained is sufficient and appropriate to provide a basis for our audit opinions. 4pinions In aur opinion, the financial statements referred to in the first paragraph present fairly, in all rnaterial respects, the respective financial position af the gavernmental activities, the business-type activities, each majar fund, and the aggregate rernainin� fund infarmation of the City af Raseville, Minnesota, as of Decernber 31, 2Q16, and the respective changes in financial pasition and, where applicable, cash flows thereof, for the year then ended in accordance with accaunting principles generally accepted in the United States of Arnerica. Other Matters Required Supplementc�ry Information Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, which follows this report letter, and the remaining Required Supplementary Information as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board (GASB), who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the Required Supplementary Information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and camparing the information far consistency with management's responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do nat express an opinion or provide any assurance on the informatzon because the limited pracedures da nat pravide us with sufficient evidence to express an opinion or pravide any assurance. Other Information Our audit was conducted for the purpose af fazming apinians on the financial statements that collectively comprise the City of Roseville's basic iinancial staternents. The Introductory Section, combining and individual nonmajor fund �nancial statements and schedules at�d Statistical Section are presented for purposes af additional analysis and are not a required part of the basic financial staternents. 12