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Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report December 3, 2019, <br />on our consideration of the internal control over the financial reporting of the AQMD and on our tests <br />of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and <br />other 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 <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 internal control over <br />the financial reporting and compliance of the AQMD. <br />Irvine, California <br />December 3, 2019 <br />196-17 <br />