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<br />D <br /> <br />Vavrinek, Trine, Day & Co., LLP <br />Certified Public Accountants & Consultants <br /> <br />VALUE THE DIFFERENCE <br /> <br />September 25,2006 <br /> <br />Management of the <br />City of San Leandro <br /> <br />In planning and performing our audit of the financial statements of the City of San Leandro for the year ended <br />June 30, 2006, we considered the City's internal control structure in order to determine our auditing procedures <br />for the purpose of expressing an opinion on the financial statements and not to provide assurance on the internal <br />control structure. <br /> <br />However, during our audit we became aware of certain matters that are opportunities for strengthening internal <br />controls and operating efficiency that we are presenting for your consideration. This letter does not affect our <br />report dated September 25,2006, on the financial statements of the City of San Leandro. <br /> <br />It should be noted that this letter by its nature contains only our comments and recommendations regarding the <br />potential for improvements observed during our audit. It does not include our observations on the many strong <br />features in the system of internal control of the City. <br /> <br />We will review the status of these comments during our next engagement. We have already discussed many of <br />these comments and suggestions with various City personnel, and we will be pleased to discuss them in further <br />detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the <br />recommendations. <br /> <br />We also wish to express our appreciation for the courtesy and cooperation extended to us by the City staff during <br />our audit. <br /> <br />r <br />~Vfl't1t. t.. rfr.."c P~r ~ <br />I I ;I <br />Pleasanton, California <br />September 25,2006 <br /> <br />C,. L. L.l. <br />I <br /> <br />5000 Hopyard Road, Suite 335 Pleasanton. CA 94588 Tel: 925734.6600 Fax 925734.6611wwwvtdcpa.com <br /> <br />FRESNO. LAGUNA HILLS. PLEASANTON . RANCHO CUCAMONGA . PALO ALTO <br />