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7.1.A. - Page 173 <br /> (OD r BADAWI&ASSOCIATES <br /> CERTIFIED PUBLIC ACCOUN I AN I S <br /> INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM <br /> AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A -133 <br /> To the Honorable Mayor and Members of City Council <br /> of the City of Redwood City <br /> Redwood City, California <br /> Report on Compliance for Each Major Federal Program <br /> We have audited the City of Redwood (City)'s compliance with the types of compliance requirements <br /> described in the OMB Circular A -133 Compliance Supplement that could have a direct and material effect on <br /> each of the City's major federal programs for the year ended June 30, 2014. The City's major federal <br /> programs are identified in the summary of auditor's results section of the accompanying schedule of <br /> findings and questioned costs. <br /> Management's Responsibility <br /> Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants <br /> applicable to its federal programs. <br /> Auditor's Responsibility <br /> Our responsibility is to express an opinion on compliance for each of the City's major federal programs <br /> based on our audit of the types of compliance requirements referred to above. We conducted our audit of <br /> compliance in accordance with auditing standards generally accepted in the United States of America; the <br /> standards applicable to financial audits contained in Government Auditing Standards, issued by the <br /> Comptroller General of the United States; and OMB Circular A -133, Audits of States, Local Governments, and <br /> Non - Profit Organizations. Those standards and OMB Circular A -133 require that we plan and perform the <br /> audit to obtain reasonable assurance about whether noncompliance with the types of compliance <br /> requirements referred to above that could have a direct and material effect on a major federal program <br /> occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those <br /> requirements and performing such other procedures as we considered necessary in the circumstances. <br /> We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal <br /> program. However, our audit does not provide a legal determination of the City's compliance. <br /> Opinion on Each Major Federal Program <br /> In our opinion, City of Redwood City complied, in all material respects, with the types of compliance <br /> requirements referred to above that could have a direct and material effect on each of its major federal <br /> programs for the year ended June 30, 2014. <br /> Address: 180 Grand Avenue, Suite 1500 Oakland, CA 94612 • Phone: 510.768.8251 • Fax: 510.768.8249 <br /> 3 <br />