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Independent Auditor's Report <br />Honorable Mayo1• and Members <br />of the City Council <br />City of Roseville <br />Report on the �inancial Statements <br />We have auditecl the accompanying financial statements of the governmental activities, the <br />business-type activities, the discretely presented component unit, each major fund and the <br />aggregate remaining fund information of the City of Roseville, Minnesota, as af and for the <br />year ended December 31, 2015, and the relatecl notes to financial statements, which <br />collectively comprise the City's basic financial statements as listed in the table of contents. <br />1VIanagement's Responsibility for the Financial Statements <br />Management is responsible for the preparation and fair presentation of these financial <br />statements in accordance with accounting principles generally accepted in the United States <br />of America; this includes the design, implementation, and maintanance of internal control <br />relevant ta the preparation and fair presentation of financial statements tl�at are free fiom <br />material misstatement, whether due to fraud or error. <br />Auditor's Responsibility <br />Our responsibility is to express opinions on these financial statements based an our audit. <br />We conducted our audit in accordance with auditing standards generally accepted in the <br />United States of America and the standards applicable to financial audits contained in <br />Government �lzaditing Standards, issued by the Comptroller General of the Uniied States. <br />Those standards require that we plan and perform the audit to obtain reasonable assurance <br />about whether the financial statements are free from material misstatement. <br />An audit involves performing procedures to obtain audit evidence about the amounts and <br />disclosures in the financial statements. The procedures selected depend on the auditor's <br />judgment, including the assessment of the risks of material misstatement of the financial <br />statements, whether due to fraud or error. In malcing those risk assessments, the auditor <br />considers internal control relevant to the City's preparation and fair presentatian of the <br />financial statements in order to design audit procedures that are appropriate in the <br />circumstances, but not for the purpose of expressing an opinion on the effectiveness of the <br />City's internal control. Accordingly, we express no such opinion. An audit also includes <br />evaluating the appropriateness of accounting policies used and the reasonableness of <br />significant accounting estimates made by management, as well as evaluating the overall <br />presentatian of the imancial statements. <br />11 <br />BerganKC}V, LYd. <br />tedar Falis <br />602 Ma(n Streee <br />5uite 100 <br />P.Q. Eox 489 <br />Cedar Falls, (A <br />5d513-Op26 <br />T 319.258.1715 <br />F 319.268,172Q <br />Cedar Rapids <br />27201st Avenue NE <br />5uite 3(3b <br />P,Q. Hox lp2pq <br />Cedar Rapids, IA <br />szaoz-nzna <br />T �z�,zg4.saoo <br />F 319.244.9p03 <br />Carah+ilCe <br />7530 Corrldnr Way <br />s��c� �ai <br />P.O. Bax 5267 <br />Caralviiie, IA <br />szza�-aa�� <br />T 319.248,0367 <br />F 319.248.p582 <br />��� �s�n�s <br />9247 Narthpark Dri�e <br />Johnstan,iA <br />�as��.•z��� <br />T 515.727S7qQ <br />� 515.727.SBQq <br />tuiinneapalis <br />38�p Amerlcan Blvd Vd <br />Suite 100Q <br />Bloomingt�n. MN <br />55431-442Q <br />r �sz.s��.�saa <br />� 952.563.6#D1 <br />se. ttoud <br />22Q Park Avenue S <br />P.C1. pox 13q4 <br />sr. ci�ud, �nrv <br />sr�az-�7�� <br />r �zn.zs�.rai� <br />� 32p.2S1.1784 <br />Waeerlaa <br />ip4 �as[ Park Avenue <br />5uite 300 <br />P.Q, pax 210� <br />Water(oo, IA <br />SQ7p4-21Q0 <br />7' 319.234.6885 <br />� 319.234.6287 <br />bergankdv.cam <br />