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6.1 B C �T ATT�I�dIENY� L Caporlccy & Larson, Inc. A Subsldiary of Mancum LIP Cert hed Publtc AawLntants REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO BACH MAjOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE VYITH OMB CIRCULAR A-133 To the Honorable Mayor and Members of City Covncil of the City of Redwood City Redwood City, California Campliance We have audit+ed the compliance of City of Redwood City (City), with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB} Circulaz A-133 Complianoe Supplement that are applicable to each of its major federal programs for the year ended June 30, 2010. City's major federal programs are identified in the summary of audito�'s results section of the accompanying schedule of findings and questioned costs. Compliamce with the requirements of Iaws, regulations, contracts, and grantq applicable to each of its majar federal programs is the responsibility of Cit}rs management. Our responsibility is to express an opinion on City's compliance based on our audi� We conducted our audit of compliance in accordance with auditing standards genex�aIIy aocepted in the United States of America; the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non•Profit Organizations. Those standazds and OMB Grculaz A-133 I require that we plan and perform the audit to obtain reasonable assurance about whethear noncompliance , with the types of compliance requirements referred to above that rnuld have a direct and material effect on a major federal pzogram occurred. An audit includes examining, on a test basis, evidence about Cit}�s ; compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We beIieve that our audit provides a reasonable basis foz our opinion. Our audit does not provide a legal determination of City's compliance with those requirements. In our opinion, the City, complied, in aIl material respects, with the requirements referred to above fllat are applicable to each of its major federal programs for the year ended June 30, 2010. However, the results of our auditing procedures disclosed one insiax�ce of noncompliance with those requirements, which is reqnired to be reported in accordance with OMB Circular A-133 and which is described in the accompanying schedule of findings and questioned costs as item Finding 10-1. w�v�v.alcpa.com