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C: berganKdv <br />Other Matters (Cantinued) <br />Other Infarmatian (Continued) <br />The cambining and individual nonmajar fund �nancial statements and schedules are the <br />responsibility of management and were derived frarn and relate directly ta the underlying <br />accounting and other recards used ta prepare the basic �nancial statements. Such <br />information has been subjected to the auditin� pracedures applied in the audit af the basic <br />financial statements and certain additional procedures, including camparing and recanciling <br />such informatian directly to the underlying accaunting and other records used to prepare the <br />basic financial statements or ta the basic financial statements thernselv�s, and other <br />additional procedures in accordance with auditing standards generally accepted in the United <br />States of America. In our opinion, the cornbining and individual fund financial staternents <br />are fairly stated, in a11 material respects, in relation to the basic iinancial statements as a <br />whole. <br />The introductory and statistical sections have not been subjected to the auditing procedures <br />applied in the audit of the basic financial statements, and accordingly, we do not express an <br />opinion or provide any assurance on them. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />May 1, 2017, on our consideration of the City of Roseville's internal control over financial <br />reporting and on our tests of its compliance with certain provisions of laws, regulations, <br />contracts and grant agreements, and other matters. The purpose of that report is to describe <br />the scope of our testing of internal control over fmancial reporting and compliance and the <br />results of that testing, and not to provide an opinion on internal control over financiat <br />reporting or on compliance. That report is an integral part of an audit performed in <br />accordanee with GovernmentAuditing Standards in considering City of Roseville's internal <br />control over financial reparting and compliance. <br />���� ��� � <br />Minneapolis, Minnesota <br />May 1, 2017 <br />13 <br />