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Report on Schedule of Expenditures of Federal Awards Required by the <br />Uniform Guidance <br />We have audited the financial statements of the governmental activities, the <br />business-type activities, each major fund, and the aggregate remaining fund <br />information of the City of Roseville, Minnesota as of and for the year ended <br />December 31, 2023, and the related notes to the financial statements, which <br />collectively comprise the City of Roseville, MinnesotaÓs basic financial statements. <br />We issued our report thereon dated April 29, 2024, which contained unmodified <br />opinions on those financial statements. Our audit was performed for the purpose of <br />forming opinions on the financial statements that collectively comprise the basic <br />financial statements. The accompanying schedule of expenditures of federal awards <br />is presented for purposes of additional analysis as required by the Uniform Guidance <br />and is not a required part of the basic financial statements. Such information is the <br />responsibility of management and was derived from and relates directly to the <br />underlying accounting and other records used to prepare the basic financial <br />statements. The information has been subjected to the auditing procedures applied <br />in the audit of the financial statements and certain additional procedures, including <br />comparing and reconciling such information directly to the underlying accounting and <br />other records used to prepare the basic financial statements or to the basic financial <br />statements themselves, and other additional procedures in accordance with auditing <br />standards generally accepted in the United States of America. In our opinion, the <br />schedule of expenditures of federal awards is fairly stated in all material respects in <br />relation to the basic financial statements as a whole. <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br />April 29, 2024 <br />8 <br />Qbhf!284!pg!494 <br /> <br />