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� Other InfoNmation Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Ciry of Roseville's basic financial statements. The Introductory Section, combining and individual 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. The combining and individual fund financial statements are the responsibility of manageinent and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic fmancial statements or to the basic imancial statements themselves, and other additional procedures in accardance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standarcls In accordance with Government Auditing Standards, we have also issued our report dated May l, 2014 on our consideration of the City of Roseville's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Gove�ninent Auditing Standards in considering City of Roseville's internal control over financial reporting and compliance. �`�^7 ,�Ils/,��, r �'�' �- KERN, DEWENTER, VIERE, LTD. Minneapolis, Minnesota May 1, 2014 13