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Other Matters <br /> Comparative Statements <br /> The prior year summarized comparative information has been derived from the City's 2012 financial <br /> statements, and in our report dated May 22,2013,we expressed an unmodified opinion on those <br /> statements. <br /> Required Supplementary Information <br /> Accounting principles generally accepted in the United States of America require that the management's <br /> discussion and analysis on pages 11 to 21 and the budgetary comparison information on pages 64 to 66 be <br /> presented to supplement the basic financial statements. Such information, although not a part of the basic <br /> financial statements,is required by the Governmental Accounting Standards Board,who considers it to be <br /> an essential part of financial reporting for placing the basic financial statements in an appropriate <br /> operational,economic,or historical context.We have applied certain limited procedures to the required <br /> supplementary information in accordance with auditing standards generally accepted in the United States <br /> of America,which consisted of inquires of management about the methods of preparing the information <br /> and comparing the information for consistency with management's responses to our inquires,the basic <br /> financial statements, and other knowledge we obtained during our audit of the basic financial statements. <br /> We do not express an opinion or provide any assurance on the information because the limited procedures <br /> do not provide us with sufficient evidence to express an opinion or provide any assurance. <br /> Other Information <br /> Our audit was conducted for the purpose of forming opinions on the fmancial statements that collectively <br /> comprise the City of Louisville, Colorado's fmancial statements as a whole. The introductory section, <br /> combining and individual nonmajor fund financial statements and schedules, statistical section and local <br /> highway finance report are presented for purposes of additional analysis and are not a required part of the <br /> financial statements. <br /> The combining and individual nonmajor find financial statements and schedules and the local highway <br /> finance report are the responsibility of management and were derived from and relate directly to the <br /> underlying accounting and other records used to prepare the financial statements. The information has <br /> been subjected to the auditing procedures applied in the audit of the financial statements and certain <br /> additional procedures,including comparing and reconciling such information directly to the underlying <br /> accounting and other records used to prepare the fmancial statements or to the financial statements <br /> themselves, and other additional procedures in accordance with auditing standards generally accepted in <br /> the United States of America. In our opinion,the information is fairly stated in all material respects in <br /> relation to the financial statements as a whole. <br /> The introductory and statistical sections have not been subjected to the auditing procedures applied in the <br /> audit of the basic fmancial statements and, accordingly,we do not express an opinion or provide any <br /> assurance on them. <br /> Golden,Colorado <br /> June 10,2014 <br /> 10 <br /> 10 <br />