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Ho. 7.1.A. - Page 166 [embers of City Council <br /> of the City of Redwood City <br /> Redwood City, California <br /> Page 2 <br /> Compliance and Other Matters <br /> As part of obtaining reasonable assurance about whether City's financial statements are free from <br /> material misstatement, we performed tests of its compliance with certain provisions of laws, <br /> regulations, contracts, and grant agreements, noncompliance with which could have a direct and <br /> material effect on the determination of financial statement amounts. However, providing an opinion on <br /> compliance with those provisions was not an objective of our audit, and accordingly, we do not express <br /> such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that <br /> are required to be reported under Government Auditing Standards. <br /> Purpose of this Report <br /> The purpose of this report is solely to describe the scope of our testing of internal control and <br /> compliance and the results of that testing, and not to provide an opinion on the effectiveness of the <br /> City's internal control or on compliance. This report is an integral part of an audit performed in <br /> accordance with Government Auditing Standards in considering the City's internal control and <br /> compliance. Accordingly, this communication is not suitable for any other purpose. <br /> Blitut Apotia. <br /> Badawi and Associates <br /> Certified Public Accountants <br /> Oakland, California <br /> December 22, 2014 <br /> 138 <br />