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INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL <br />OVER FINANCIAL REPORTING AND ON COMPLIANCE AND <br />OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS <br />PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS <br />The Honorable Mayor and <br />Members of the City Council <br />of the City of Santa Ana <br />Santa Ana, California <br />We have audited, in accordance with the auditing standards generally accepted in the United States of <br />America and the standards applicable to financial audits contained in Government Auditing Standards <br />issued by the Comptroller General of the United States, the financial statements of the Air Quality <br />Improvement Fund (AQMD) of the City of Santa Ana, California (the City), as of and for the year <br />ended June 30, 2018, and the related notes to financial statements, which collectively comprise the <br />AQMD's basic financial statements, and have issued our report thereon dated December 7, 2018. Our <br />report includes an emphasis of matter indicating that the financial statements present only the AQMD, <br />and do not purport to, and do not, present fairly the financial position of the City as of June 30, 2018 <br />and the changes in its financial position for the year then ended, in accordance with accounting <br />principles generally accepted in the United States of America. <br />Internal Control over Financial Reporting <br />In planning and performing our audit, we considered the City's internal control over financial reporting <br />of the AQMD (internal control) to determine the audit procedures that are appropriate in the <br />circumstances for the purpose of expressing our opinion on the financial statements, but not for the <br />purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we <br />do not express an opinion on the effectiveness of the City's internal control. <br />A deficiency in internal control exists when the design or operation of a control does not allow <br />management or employees, in the normal course of performing their assigned functions, to prevent, or <br />detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a <br />combination of deficiencies, in internal control, such that there is a reasonable possibility that a <br />material misstatement of the AQMD's financial statements will not be prevented, or detected and <br />corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, <br />in internal control that is less severe than a material weakness, yet important enough to merit attention <br />by those charged with governance. <br />-12- <br />2875 Michelle Drive, Suite 300, Irvine, CA 92606 • Tel: 714.978.1300 • Fax: 714.978.7893 <br />Offices located in,0geoSd,flDiego Counties <br />