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6.1.F. - Page 170 <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 /> A deficiency in internal control over compliance exists when the design or operation of a control over <br /> compliance does not allow management or employees, in the normal course of performing their assigned <br /> functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a <br /> federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or <br /> combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility <br /> that material noncompliance with a type of compliance requirement of a federal program will not be <br /> prevented, or detected and corrected, on a timely basis. <br /> Our consideration of internal control over compliance was for the limited purpose described in the first <br /> paragraph of this section and was not designed to identify all deficiencies in internal control over <br /> compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify <br /> any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined <br /> above. However, we identified certain deficiencies in internal control over compliance that we consider to <br /> be significant deficiencies as described in the accompanying schedule of findings and questioned costs as <br /> item 2012-01 to 2012-03. A significant deficiency in internal control over compliance is a deficiency, or a <br /> combination of deficiencies, in internal control over compliance with a type of compliance requirement of a <br /> federal program that is less severe than a material weakness in internal control over compliance, yet <br /> important enough to merit attention by those charged with governance. <br /> Schedule of Federal Expenditures <br /> We have audited the financial statements of the governmental activities, the business-type activities, each <br /> major fund, and the aggregate remaining fund information of City of Redwood City as of and for the year <br /> ended June 30, 2012, and have issued our report thereon dated December 27, 2012, which contained <br /> unqualified opinions on those financial statements. Our audit was performed for the purpose of forming <br /> opinions on the financial statements as a whole. The accompanying schedule of expenditures of federal <br /> awards is presented for the purposes of additional analysis as required by U.S. Office of Management and <br /> Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a <br /> required part of the financial statements. Such information is the responsibility of management and was <br /> derived from and relates directly to the underlying accounting and other records used to prepare the <br /> financial statements. The information has been subjected to the auditing procedures applied in the audit of <br /> the financial statements and certain additional procedures, including comparing and reconciling such <br /> information directly to the underlying accounting and other records used to prepare the financial <br /> statements or to the financial statements themselves, and other additional procedures in accordance with <br /> auditing standards generally accepted in the United States of America. In our opinion, the schedule of <br /> expenditures of federal awards is fairly stated in all material respects in relation to the financial statements <br /> as a whole. <br /> The City's responses to the findings identified in our audit are described in the accompanying schedule of <br /> findings and questioned costs. We did not audit the City's response and, accordingly, we express no <br /> opinion on the response. <br /> 4 <br />