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6.1 B - Attachment No. 4 To the Honorable Mayor and Members of City Council of the City of Redwood City Redwood City,California Page Two As described in Note 1 to the basic financial statements, the City adopted Statements of Governmental Accounting Standards Board No. 49,Accounting and Financial Reporting for Pollution Remediation Obligations, No. 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments and No. 56, Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statement on Auditing Standards. In accordance with Government Auditing Standards, we have also issued our report dated November 30, 2009 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations,contracts, and grants. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance with Governmental Auditing Standards and should be read in conjunction with this report in considering the results of our audit. The accompanying Required Supplementary Information, such as Management's Discussion and Analysis, budgetary comparison information and other information, is not a required part of the basic financial statements but is supplementary information required by the Governmental Accounting Standards Board of the United States. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of ineasurement and presentation of the Required Supplementary Information. However,we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying Introductory Section, Supplementary Information,and Statistical Section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The Supplementary Information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. The Introductory and Statistical Sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and,accordingly,we express no opinion on them. . , � ��i�''�� �e.i Oakland,California November 30,2009 2