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,�I Sk� ��;x�r��rt c� �,zaicex. GV��e��x �yE�rG� rx��r i�t.. INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Members of the City Council Ciry of Roseville Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business- type activities, the discretely presented component unit, each major fund and the aggregate remaining fund infoimation of the City of Roseville, Minnesota, as of and for the year ended December 31, 2013, and the related Notes to the Financial Statements, which collectively comprise the City's basic financial statements as listed in the Table of Contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the Roseville Firefighter Relief Association, which are reflected in the City's financial statements with a long term net pension benefit of $ 307,023 as of December 31, 2013. Those Statements were audited by other auditors, whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Roseville Firefighters Relief Association, is based solely on the report of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Goveynment Auditing Standar�ds, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. Expert advice. 4Vhen you need it. sM Certified Public Accoztntants Wealth Managernent Payroll Se�wvices Business Valuations Technology Services St. Cloud 220 Park Avenue S. P.O. Box 1304 St. Cloud, Minnesota 56302 Phone: 320.251.7010 Fax: 320.251.1784 11 Twin Cities 3800 American Soulevard W. Suite 1000 Minneapolis, Minnesota 55431 Phone: 952.563.6800 Fax: 952.563.6801 www.kdv.com Toll Free 877.912.7696 Technology Help Desl< 866.400.6426