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6.1 B � �' T ATTf�l�tll EMT3 L Caporicci & Larson, Inc. A Subs�'drary of Mar+cum LLP Certifted Publdc Acrnurttants RF.PORT ON INTERNAL CONTROt OVBR FINANCIAL REPORTING AND ON COMPY,IANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT'ALIDTTING STANDARDS To the Honorable Mayor and Members of City Council of the City of Redwood City Redwood City, California We have audited the financial staternents of the govemmental activities, the business-type activities, each major fund, and the aggregabe remaining fund information of City of Redwood City (City) as of and for the year ended June 30, 2010, which collectively comprise the City's basic financial statements and have issued our report thereon dated L)ecember 3, 2010. We conducted our audit in accordance with auditing standards generally accepted in the United States and the standazds applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial RepartinA In planning and performing our audit, we considered the City's internat control over finanrial reporting as a basis for designing ovr audit procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's inbemal control over financial reparting. Accordingly, we do not express an opinion on the effectiveness of the Cit�s internaI rnnirol over financial reporting. A deficiency in internal contro! exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material u�eakness is a deficiency, or a combination of deficiencies, in internaI control such that there is a reasonable possibiiity that a material misstatement of the entit�s financial statements will not be prevented, or detected and corrected on a timeZy basis. �ur consideration of internal controI over financial reporting was far the limited purpose described in the first pazagraph of this sec;tion and was not designed to identify all deficiencies in internaI control over financial reporting that might be deficiencies, signi�icant deficiencies, or material wealcnesses. We did not identify any deficiencies in intemaI controt over finanrial reporting that we consider to be material weaknesses, as defined above. However, we identified certain deficiency in internal control over financial reporting, described in the accompanying schedule of findings and questioned costs, as item FS 2010-01, that we consider to be significant defi�iency in internal control over financial reporting. A significant deficiency is a deficiency, or a eombination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those chazged with governance. wwnv.c-Icpa.com