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Our consideration of internal control was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal control <br />that might be material weaknesses or significant deficiencies and therefore, material <br />wekanesses or significant deficiencies may exist that were not identified. We identified <br />certain deficiencies in internal control, described in the accompanying schedule of findings <br />and responses as item 2023-001 that we consider to be a material weakness. <br />Report on Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether the City of Roseville, MinnesotaÓs <br />financial statements are free from material misstatement, we performed tests of its <br />compliance with certain provisions of laws, regulations, contracts, and grant agreements, <br />noncompliance with which could have a direct and material effect on the financial statements. <br />However, providing an opinion on compliance with those provisions was not an objective of <br />our audit, and accordingly, we do not express such an opinion. The results of our tests <br />disclosed no instances of noncompliance or other matters that are required to be reported <br />under Government Auditing Standards. <br />The City of Roseville, MinnesotaÓs Response to Findings <br />Government Auditing Standards requires the auditor to perform limited procedures on the <br />City of Roseville, MinnesotaÓs response to the finding identified in our audit and described in <br />the accompanying schedule of findings and responses. The City of Roseville, MinnesotaÓs <br />response was not subjected to the other auditing procedures applied in the audit of the <br />financial statements and, accordingly, we express no opinion on the response. <br />Purpose of this Report <br />The purpose of this report is solely to describe the scope of our testing of internal control and <br />compliance and the results of that testing, and not to provide an opinion on the effectiveness <br />of the City of Roseville, MinnesotaÓs internal control or on compliance. This report is an <br />integral part of an audit performed in accordance with Government Auditing Standards in <br />considering the City of Roseville, MinnesotaÓs internal control and compliance. Accordingly, <br />this communication is not suitable for any other purpose. <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br />April 29, 2024 <br />2 <br />Qbhf!278!pg!494 <br /> <br />