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6.1 B - Attachment No. 2 <br /> To the Members of the Board of Directors <br /> of the Redevelopment Agency of the City of Redwood City <br /> Redwood City,California <br /> Page 2 <br /> In accordance with Government Auditing Standards,we have also issued our report dated November 30,2009,on <br /> our consideration of the Agency's internal control over financial reporting and on our tests of its compliance <br /> with certain provisions of laws,regulations,contracts,and grants. The purpose of that report is to describe the <br /> scope of our testing of internal control over financial reporting and compliance and the results of that testing, <br /> and not to provide an opinion on the internal control over financial reporting or on compliance. That report is <br /> an integral part of an audit performed in accordance with Government Auditing Standards and should be <br /> considered in assessing the results of our audit. <br /> The accompanying Required Supplementary Information, such as Management's Discussion and Analysis <br /> and budgetary comparison information as listed in the table of contents, is not a required part of the basic <br /> financial statements but is supplementary information required by the Governmental Accounting <br /> Standards Board of the United States. We have applied certain limited procedures, which consist <br /> principally of inquiries of management regarding the methods of ineasurement and presentation of the <br /> Required Supplementary Information. However,we did not audit the information and express no opinion <br /> on it. <br /> Our audit was made for the purpose of forming an opinion on the basic financial statements taken as a <br /> whole. The schedules listed in the foregoing table of contents as Supplemental Information are presented <br /> for the purpose of additional analysis and are not a required part of the basic financial statements of the <br /> Agency. This additional information is the responsibility of the Agency's management. Such additional <br /> information has been subjected to the auditing procedures applied in the audit of the basic financial <br /> statements, and, in our opinion, is fairly stated in all material respects in relation to the basic financial <br /> statements taken as a whole. <br /> . . � ��_ <br /> � <br /> Oakland,California <br /> November 30,2009 <br /> 2 <br />