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6.1 B <br /> ATT�I�dIEN`f� <br /> To the Honorable Mayor and Members of City Council <br /> of the City of Redwood City <br /> Redwood City, California <br /> Page 2 <br /> Compliance and Other Matters <br /> As part of obtaining reasonable assurance about whether the City's financial statements are free of material <br /> misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, <br /> and grant agreements, noncompliance with which could have a direct and materia! effect on the <br /> determination of financial statement amounts. However, providing an opinion on compliance with those <br /> provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The <br /> result of our tests disclosed an instance of noncompliance or other matters that are required to be reported <br /> under Gavernn:ent Auditing Standards, which is described in the accompanying schedute of findings and <br /> questioned costs as Finding 20-1. <br /> City's response Eo the findings identified in oar audit is described in the accompanying schedule of findings <br /> and questioned cosis. We did not audit City's response and, accordingly, we express no opinion on it. <br /> This report is intended solely for the information and use of management, the City Council, others within <br /> the entity, and federal awarding agencies and pass-through entities and is not intended to be and should <br /> not be used by anyone other than these sperified parties. <br /> ���, � �Q�i��� �t� � <br /> /� <br /> San Francisco, California <br /> December 3, 2010 <br /> � <br />