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City of Roseville, Minnesota <br />Communication With Those Charged With Governance <br />Page 3 <br />Disagreements with Management <br />For purposes of this letter, a disagreement with management is a financial <br />accounting, reporting or auditing matter, whether or not resolved to our satisfaction, <br />that could be significant to the financial statements or the auditorÓs report. We are <br />pleased to report that no such disagreements arose during the course of our audit. <br />Management Representations <br />We have requested certain representations from management that are included in <br />the management representation letter dated April 29, 2024. <br />Management Consultations with Other Independent Accountants <br />In some cases, management may decide to consult with other accountants about <br />auditing and accounting matters, similar to obtaining a Ðsecond opinionÑ on certain <br />situations. If a consultation involves application of an accounting principle to the City <br />of Roseville, MinnesotaÓs financial statements or a determination of the type of <br />auditorÓs opinion that may be expressed on those statements, our professional <br />standards require the consulting accountant to check with us to determine that the <br />consultant has all the relevant facts. To our knowledge, there were no such <br />consultations with other accountants. <br />Other Audit Findings or Issues <br />We generally discuss a variety of matters, including the application of accounting <br />principles and auditing standards, with management each year prior to retention as <br />the City of Roseville, MinnesotaÓs auditors. However, these discussions occurred in <br />the normal course of our professional relationship and our responses were not a <br />condition to our retention. <br />Other Matters <br />We applied certain limited procedures to the management discussion and analysis, <br />budgetary comparison information, and schedules of OPEB and Pension <br />information, which are required supplementary information (RSI) that supplements <br />the basic financial statements. Our procedures consisted of inquiries of <br />management regarding the methods of preparing the information and comparing the <br />information for consistency with managementÓs responses to our inquiries, the basic <br />financial statements, and other knowledge we obtained during our audit of the basic <br />financial statements. We did not audit the RSI and do not express an opinion or <br />provide any assurance on the RSI. <br />13 <br />Qbhf!289!pg!494 <br /> <br />