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City of Roseville, Minnesota <br />Communication With Those Charged With Governance <br />Page 4 <br />We were engaged to report on combining and individual nonmajor fund financial <br />statements and schedules, which accompany the financial statements but are not <br />RSI. With respect to this supplementary information, we made certain inquiries of <br />management and evaluated the form, content, and methods of preparing the <br />information to determine that the information complies with accounting principles <br />generally accepted in the United States of America, the method of preparing it has <br />not changed from the prior period, and the information is appropriate and complete <br />in relation to our audit of the financial statements. We compared and reconciled the <br />supplementary information to the underlying accounting records used to prepare the <br />financial statements or to the financial statements themselves. <br />We were not engaged to report on the introductory report and statistical sections, <br />which accompany the financial statements but are not RSI. Such information has <br />not been subjected to auditing procedures applied in the audit of the basic financial <br />statements, and accordingly, we do not express an opinion or provide any <br />assurance on it. <br />Other Reports <br />Various reports on compliance and internal controls are contained in the Other <br />Required Reports section of the audited financial statement document. <br />Restriction on Use <br />This information is intended solely for the information and use of the City Council <br />and management of the City of Roseville, Minnesota and is not intended to be, and <br />should not be, used by anyone other than these specified parties. <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br />April 29, 2024 <br />14 <br />Qbhf!28:!pg!494 <br /> <br />