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6.G. - Page 29 of 187 <br />Honorable Mayor and Members of City Council <br />of the City of Redwood City <br />Redwood City, California <br />Page 2 <br />We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for <br />our audit opinions. <br />Opinions <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the <br />respective financial position of the governmental activities, the business -type activities, each major <br />fund, and the aggregate remaining fund information of the City, as of June 30, 2018, and the respective <br />changes in financial position, and, where applicable, cash flows thereof for the year then ended in <br />accordance with accounting principles generally accepted in the United States of America. <br />Other Matters <br />Required Supplementary Information <br />Accounting principles generally accepted in the United States of America require that the <br />management's discussion and analysis, budgetary comparison information, pension information, and <br />other post -employment benefit plans information on pages 5 to 19 and 93 to 103 be presented to <br />supplement the basic financial statements. Such information, although not a part of the basic financial <br />statements, is required by the Governmental Accounting Standards Board, who considers it to be an <br />essential part of financial reporting for placing the basic financial statements in an appropriate <br />operational, economic, or historical context. We have applied certain limited procedures to the required <br />supplementary information in accordance with auditing standards generally accepted in the United <br />States of America, which consisted of inquiries of management about the methods of preparing the <br />information and comparing the information for consistency with management's responses to our <br />inquiries, the basic financial statements, and other knowledge we obtained during our audit of the <br />basic financial statements. We do not express an opinion or provide any assurance on the information <br />because the limited procedures do not provide us with sufficient evidence to express an opinion or <br />provide any assurance. <br />Other Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City's basic financial statements. The introductory section, general fund <br />comparative statements, general fund comparative budgetary schedules on pages 106 -109, combining <br />and individual nonmajor fund financial statements, budgetary comparison information for non -major <br />funds, and statistical section, are presented for purposes of additional analysis and are not a required <br />part of the basic financial statements. <br />2 208 <br />