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Other Matters (Continued) <br />Other Information (Continued) <br />The supplementary information, as listed in the table of contents, is the responsibility of management <br />and was derived from and relates directly to the underlying accounting and other records used to <br />prepare the basic financial statements. Such information has been subjected to the auditing procedures <br />applied in the audit of the basic financial statements and certain additional procedures, including <br />comparing and reconciling such information directly to the underlying accounting and other records <br />used to prepare the basic financial statements or to the basic financial statements themselves, and other <br />additional procedures in accordance with auditing standards generally accepted in the United States of <br />America. In our opinion, the supplementary information is fairly stated in all material respects in <br />relation to the basic financial statements taken as a whole. <br />The introductory and statistical sections have not been subjected to the auditing procedures applied in <br />the audit of the basic financial statements and, accordingly, we express no opinion or provide any <br />assurance on them. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated December 7, <br />2018, 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 <br />financial reporting and compliance and the results of that testing, and not to provide an opinion on the <br />internal control over financial reporting or on compliance. That report is an integral part of an audit <br />performed in accordance with Government Auditing Standards in considering the City's internal <br />control over financial reporting and compliance. <br />A� "X&� IALIf�l val d) &P <br />Irvine, California <br />December 7, 2018 <br />19E-7 <br />