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6.1 B - Attachment No. 3 �L Caporicci&Larson Cert�,f�ed Publtc Accountants November 30,2009 To the Honorable Mayor,Membexs of City Council and City Management of the City of Redwood City Redwood City,California In planning and performing our audit of the financial statements of the City of Redwood City {the City) as of and fox the year ended June 30, 2009, �n accordance with auditing standards generally accepted ul the United States of America, we considered the City's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statement, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal � controL A control deftcienct� exists when the design or operation of a control does not allow rnanagement or employees,in the normal course of performing their assigned functions,to prevent or detect mi.sstatements on a timely basis. A significant deftciertct�is a control deficiency, or combination of control defiriencies, that adversely affects the entity's ability to initiate authorize,record,process, or report financial data reliably in accordance with generally accepted a�counting principles such that there is more than a remote likelihood that a miSstatement of the entity's financi.al statemen�s�that is more than inconsequential will not be prevented or detected by the entity's internal control. A maferial zveakness is a significant deficiency,or combination of significant deficiencies,that xesults in more than. a remote likelihood that a matexial misstatement of the financial statements will•not be prevented or detected by the entity's internal control. Our consideration of internal control was fox the limited �urpose described in the first paragraph and would not necessarily identify all deficiencies in internal control that might be sigzuficant deficiencies or material weaknesses. However,we did not identi#y any defici.encies in internal control that we consider to be material weaknesses,as defined above. This communication is intended solely for the information and use of management, City Councii and others within the organization, and is not intended to be and should not be used by anyone othex than �these specified parties .�: � �,�_ Caporicci&Larson Qakland,California Toll Free Ph:{87n 862-2200 'ibll Fre�Fax:(866)436-0927 Oakland Oran=e Coaaty Sacramedto Saa Dieeo 180 Grand Ave.,Suite 1365 9 Corporate Park,Suite 100 777 Campus Commons Rd.,5uite 200 4858 Mercury,Suite 106 Oakland,California 94612 Irvine,Califomia 92606 Saccamento,Callfornla 95825 San Diego,Califomia 92111