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7.1.A. - Page 171 <br /> (OD r BADAWI&ASSOCIATES <br /> CERTIFIED PUBLIC ACCOUN IAN I S <br /> INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING <br /> AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL <br /> STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <br /> To the Honorable Mayor and Members of City Council <br /> of the City of Redwood City <br /> Redwood City, California <br /> We have audited, in accordance with the auditing standards generally accepted in the United States of <br /> America and the standards applicable to financial audits contained in Government Auditing Standards issued <br /> by the Comptroller General of the United States, the financial statements of the governmental activities, the <br /> business -type activities, each major fund, and the aggregate remaining fund information of City of <br /> Redwood City, California (City), as of and for the year ended June 30, 2014, and the related notes to the <br /> financial statements, which collectively comprise City's basic financial statements, and have issued our <br /> report thereon dated December 22, 2014. <br /> Internal Control Over Financial Reporting <br /> In planning and performing our audit of the financial statements, we considered City's internal control over <br /> financial reporting (internal control) to determine the audit procedures that are appropriate in the <br /> circumstances for the purpose of expressing our opinions on the financial statements, but not for the <br /> purpose of expressing an opinion on the effectiveness of City's internal control. Accordingly, we do not <br /> express an opinion on the effectiveness of City's internal control. <br /> A deficiency in internal control exists when the design or operation of a control does not allow management <br /> or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, <br /> misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in <br /> internal control, such that there is a reasonable possibility that a material misstatement of the entity's <br /> financial statements will not be prevented, or detected and corrected on a timely basis. A significant <br /> deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a <br /> material weakness, yet important enough to merit attention by those charged with governance. <br /> Our consideration of internal control was for the limited purpose described in the first paragraph of this <br /> section and was not designed to identify all deficiencies in internal control that might be material <br /> weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any <br /> deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses <br /> may exist that have not been identified. <br /> Address: 180 Grand Avenue, Suite 1500 Oakland, CA 94612 • Phone: 510.768.8251 • Fax: 510.768.8249 <br />