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To the Honorable Mayor and Members <br />of the City Council of the City of Redwood City <br />Redwood City, California <br />Page 4 <br /> <br />4 <br />Other Reporting Required by Government Auditing Standards <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated May 29, 2026, on our <br />consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain <br />provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely <br />to describe the scope of our testing of internal control over financial reporting and compliance and the results of that <br />testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on <br />compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards <br />in considering the City’s internal control over financial reporting and compliance. <br /> <br />Walnut Creek, California <br />May 29, 2026 <br />7.C. - Page 36 of 269 <br />55