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Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated December 22, <br />2021, 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 the effectiveness <br />of the City’s internal control over financial reporting or on compliance. That report is an integral part of <br />an audit performed in accordance with Government Auditing Standards in considering the City’s internal <br />control over financial reporting and compliance. <br />Pleasant Hill, California <br />December 22, 2021 <br />3264