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<br /> <br />Other Reporting Required by Government Auditing Standards <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated December 21, <br />2016 on our consideration of the City’s internal control over financial reporting and on our tests of its <br />compliance with certain provisions of laws, regulations, contracts, and grant agreements and other <br />matters. The purpose of that report is to describe the scope of our testing of internal control over financial <br />reporting and compliance and the results of that testing, and not to provide an opinion on internal control <br />over financial reporting or on compliance. That report is an integral part of an audit performed in <br />accordance with Government Auditing Standards in considering the City’s internal control over financial <br />reporting and compliance. <br /> <br /> Pleasant Hill, California <br />December 21, 2016 <br /> <br /> <br /> <br />3