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the basic financial statements themselves, and other additional procedures in <br />accordance with auditing standards generally accepted in the United States of <br />America. In our opinion, the combining and individual nonmajor fund financial <br />statements and schedules are fairly stated, in all material respects, in relation to the <br />basic financial statements as a whole. <br />Other Information <br />Management is responsible for the other information included in the annual report. <br />The other information comprises the introductory and statistical sections but does <br />not include the basic financial statements and our auditor's report thereon. Our <br />opinions on the basic financial statements do not cover the other information, and <br />we do not express an opinion or any form of assurance thereon. <br />In connection with our audit of the basic financial statements, our responsibility is to <br />read the other information and consider whether a material inconsistency exists <br />between the other information and the basic financial statements, or the other <br />information otherwise appears to be materially misstated. If, based on the work <br />performed, we conclude that an uncorrected material misstatement of the other <br />information exists, we are required to describe it in our report. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report <br />dated April 29, 2024, on our consideration of City of Roseville MinnesotaÓs internal <br />control over financial reporting and on our tests of its compliance with certain <br />provisions of laws, regulations, contracts, and grant agreements and other matters. <br />The purpose of that report is solely to describe the scope of our testing of internal <br />control over financial reporting and compliance and the results of that testing, and <br />not to provide an opinion on the effectiveness of the City of Roseville, Minnesota's <br />internal control over financial reporting or on compliance. That report is an integral <br />part of an audit performed in accordance with Government Auditing Standards in <br />considering the City of Roseville, MinnesotaÓs internal control over financial reporting <br />and compliance. <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br />April 29, 2024 <br />16 <br />Qbhf!48!pg!494 <br /> <br />