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INDEPENDENT ACCOUNTANTS'REPORT ON EXAMINATION REPORT ON MANAGEMENT'S ASSERTIONS ABOUT THE CITY'S COMPLIANCE WITH MEASURE X To the Measure X Citizen Oversight Committee and Members of City Council of the City of Santa Ana Santa Ana, California We have examined management of the City of Santa Ana, California's, (City) assertion that the accompanying Schedule of Measure X Revenues and Uses/Expenditures (Schedule) for the fiscal year ended June 30, 2019 is accurate and that the City's uses/expenditures of Measure X funds complied with the requirements of Measure X. The City's management is responsible for its assertion. Our responsibility is to express an opinion on management's assertion about the City's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management's assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management's assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management's assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We have been informed that, under the City's interpretation of Measure X requirements, the funds collected during the fiscal year ended June 30, 2019 were utilized to address various budget shortfalls in the General Fund and to retain police officers and that these usages are in compliance with Measure X. We agreed the Measure X revenues and uses/expenditures identified by the City to supporting documentation. Our examination does not provide a legal determination on the City's compliance with the specified requirements. In our opinion, management's assertion that the accompanying Schedule for the fiscal year ended June 30, 2019 is accurate and that the City's uses/expenditures of Measure X funds complied with the requirements of Measure X, is fairly stated, in all material respects. This report is intended solely for the information and use of the Measure X Citizen Oversight Committee, City Council, and management of the City of Santa Ana, California and is not suitable for any other purpose. Z2-1),L� ZLP Irvine, California December 5, 2019 2875 Michelle Drive, Suite 300 1 Irvine, JAQ713606 I WNDECPA.com 1 714.978.1300