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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for aur audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in ail material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Roseville, Minnesota, as of December 3 2, 2015, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Implementaiion of GASB 68 and GASS 71 As discussed in Note 6 to the financial statements, the City has adopted the pravisions of the Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting carzd Finc�neiczl I�eporting fo�^ Per�sions and GASB Statement No. 71, Pension Transiiion f'or Contribzations 11�Icacle Subsequent to the Mec�surement Dcete. Our opinion is nat modified with respect ta this matter. Other Matters Reyuirecl Sccppl�ynentary Info�r`tcetion 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 staternents, is required by GASB, who considers it to be an essential part of financial reporting For placing the basic financial statements in an appropriate gperational, economic, or historical context. We have applied certain limited procedures ta the required supplementary inf'annation 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 comparing the information for 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 not express an apinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other In, f'ortnc�ti�n Our audit was conducted for the purpose of forming opinions on the financial statements that collective�y comprise the City of Roseville's basic �nancial statements. The Introductory Section, combining and individual nonmajor fund financial statements and schedules and Statistical Section are presented for purposes of additional analysis and are not a required part of the basic financial statements. 12