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7.1.A. - Page 174 <br /> To the Honorable Mayor and Members of City Council <br /> of the City of Redwood City <br /> Redwood City, California <br /> Page 2 <br /> Report on Internal Control Over Compliance <br /> Management of the City is responsible for establishing and maintaining effective internal control over <br /> compliance with the types of compliance requirements referred to above. In planning and performing our <br /> audit of compliance, we considered the City's internal control over compliance with the types of <br /> requirements that could have a direct and material effect on each major federal program to determine the <br /> auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on <br /> compliance for each major federal program and to test and report on internal control over compliance in <br /> accordance with OMB Circular A -133, but not for the purpose of expressing an opinion on the effectiveness <br /> of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the <br /> City's internal control over compliance. <br /> A deficiency in internal control over compliance exists when the design or operation of a control over <br /> compliance does not allow management or employees, in the normal course of performing their assigned <br /> functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a <br /> federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or <br /> combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility <br /> that material noncompliance with a type of compliance requirement of a federal program will not be <br /> prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over <br /> compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type <br /> of compliance requirement of a federal program that is less severe than a material weakness in internal <br /> control over compliance, yet important enough to merit attention by those charged with governance. <br /> Our consideration of internal control over compliance was for the limited purpose described in the first <br /> paragraph of this section and was not designed to identify all deficiencies in internal control over <br /> compliance that might be material weaknesses or significant deficiencies. We did not identify any <br /> deficiencies in internal control over compliance that we consider to be material weaknesses. However, <br /> material weaknesses may exist that have not been identified. <br /> The purpose of this report on internal control over compliance is solely to describe the scope of our testing <br /> of internal control over compliance and the results of that testing based on the requirements of OMB <br /> Circular A -133. Accordingly, this report is not suitable for any other purpose. <br /> 4 <br />