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6.1.D. - Page 178 <br />tom► / BADAWI + IAS SOICIATES <br />CERTIFIED PUBLIC ACCOUNTANTS <br />INDEPENDENT AUDITOR'S 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 fiscal year ended June 30, 2016, and the related notes to <br />the financial statements, which collectively comprise City's basic financial statements, and have issued our <br />report thereon dated December 19, 2016. <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 />