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6.A. - Page 18 of 52 <br />rj�MACZEAT <br />INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR <br />FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; <br />AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS <br />REQUIRED BY THE UNIFORM GUIDANCE <br />To the Honorable Members of the City Council <br />City of Redwood City, California <br />Report on Compliance for Each Major Federal Program <br />We have audited City of Redwood City (City)'s compliance with the types of compliance requirements <br />described in the OMB Compliance Supplement that could have a direct and material effect on each of the <br />City's major federal programs for the year ended June 30, 2019. The City's major federal programs are <br />identified in the summary of auditor's results section of the accompanying schedule of findings and <br />questioned costs. <br />Management's Responsibility <br />Management is responsible for compliance with federal statutes, regulations, and the terms and conditions <br />of its federal awards 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 the audit requirements of Title 2 U.S. Code of Federal <br />Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for <br />Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan <br />and perform the audit to obtain reasonable assurance about whether noncompliance with the types of <br />compliance requirements referred to above that could have a direct and material effect on a major federal <br />program occurred. An audit includes examining, on a test basis, evidence about City's compliance with <br />those requirements and performing such other procedures as we considered necessary in the <br />circumstances. <br />We believe that our audit provides a reasonable basis for our opinion on compliance for each major <br />federal 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, the City complied, in all material respects, with the types of compliance requirements <br />referred to above that could have a direct and material effect on each of its major federal programs for the <br />year ended June 30, 2019. <br />Accountancy Corporation <br />3478 Buskirk Avenue, Suite 215 <br />Pleasant Hill, CA 94523 <br />T 925.930.0902 <br />F 925.930.0135 <br />E maze@mazeassociates.com <br />w mazeassociates.com <br />11 24 <br />