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Other Matters {Continued) <br />Othe�In.f'oymcztiorx (Continuecl) <br />The combining and individual nonmajor fund financial statements and schedules are the <br />responsibility of management and were derived from and relate directly to the ztnderlying <br />accounting and other records used to prepare the basic financial statements. Such <br />informatian has been subjected to the auditing procedures applied in the audit of the basic <br />financial statements and certain additional procedures, including comparing and reconciling <br />such information directly to the underlying accounting and other records used to prepare the <br />basic financial statements or to the basic financial statements themselves, and other <br />additional pracedures in accordance with auditing standards generally accepted in the United <br />States of America. In our opinion, the combining and individual fund financial statements <br />and schedules are fairly stated, in all material respects, in relation to the basic tinancial <br />statements as a whole. <br />The introductc�iy and statistical sections have not been subjected to the auditing procedures <br />appli�d in the audit of the basic financial statements, and accordingly, we da nat express an <br />opinion or provide any assurance on them. <br />Other Reporting Required by GovernmentAuditing Standards <br />In accordance with Gove�nment Aticditing Standc��cls, we have also issued our report dated <br />May 9, 2016, 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 financial reporting and compliance and the <br />results of that testing, and not to provide an opinion on internal control over �nancial <br />reporting or on compliance. That report is an integral part of an audit performed in <br />accordance with Government Auditing Stc�ndc�rds in considering City of Roseville's internal <br />control over �nancial reporting and compliance. <br />� �� � , <br />Minneapolis, Minnesota <br />May 9, 2016 <br />13 <br />