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To The Honorable Mayor and Members <br /> of the Audit Committee of the City of Redwood City <br />Redwood City, California <br />Page 4 <br /> <br /> <br />Other Audit Findings or Issues <br />We generally discuss a variety of matters, including the application of accounting principles and <br />auditing standards, with management each year prior to retention as the City’s auditors. However, <br />these discussions occurred in the normal course of our professional relationship and our responses <br />were not a condition to our retention. <br />Other Matters <br />We applied certain limited procedures to the required supplementary information (RSI) that <br />supplements the basic financial statements. Our procedures consisted of inquiries of management <br />regarding the methods of preparing the information and comparing the information for consistency <br />with management’s responses to our inquiries, the basic financial statements, and other knowledge we <br />obtained during our audit of the basic financial statements. We did not audit the RSI and do not <br />express an opinion or provide any assurance on the RSI. <br />We were engaged to report on the schedule of expenditures of federal awards, combining and <br />individual fund financial statements and budgetary comparison schedules which accompany the <br />financial statements but are not RSI. With respect to this supplementary information, we made certain <br />inquiries of management and evaluated the form, content, and methods of preparing the information to <br />determine that the information complies with accounting principles generally accepted in the United <br />States of America, the method of preparing it has not changed from the prior period, and the <br />information is appropriate and complete in relation to our audit of the financial statements. We <br />compared and reconciled the supplementary information to the underlying accounting records used to <br />prepare the financial statements or to the financial statements themselves. <br />We were not engaged to report on the introductory section, and statistical section which accompany <br />the financial statements but are not RSI. Such information has not been subjected to the auditing <br />procedures applied in the audit of the basic financial statements, and accordingly, we do not express an <br />opinion or provide any assurance on it. <br /> <br />Restriction on Use <br />This information is intended solely for the use of City Council and management of City and is not <br />intended to be, and should not be, used by anyone other than these specified parties. <br />Very truly yours, <br /> <br /> <br />Badawi & Associates, <br />Certified Public Accountants <br />Oakland, California <br />December 21, 2017 <br />6.1.C. - Page 40