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Deloitte & <br /> Touche <br /> /S Suite 600 Telephone:(714)436-7500 <br /> 3 Imperial Promenade Facsimile:(714)436.7699 <br /> Pt.Box 2511 <br /> Santa Ana,California 92707-0511 <br /> • INDEPENDENT AUDITORS' REPORT <br /> The Honorable Mayor and Members of <br /> the City Council of the City of Santa Ana,California: <br /> We have audited the accompanying general purpose financial statements of the City of Santa Ana, <br /> California as of June 30, 1993 and for the year then ended,listed in the foregoing table of contents. <br /> These general purpose financial statements are the responsibility of the management of the City of <br /> Santa Ana,California. Our responsibility is to express an opinion on these general purpose financial <br /> statements based on our audit. <br /> We conducted our audit in accordance with generally accepted auditing standards. Those standards <br /> require that we plan and perform the audit to obtain reasonable assurance about whether the general <br /> purpose financial statements are free of material misstatement. An audit includes examining,on a <br /> test basis,evidence supporting the amounts and disclosures in the general purpose financial <br /> statements. An audit also includes assessing the accounting principles used and significant <br /> estimates made by management, as well as evaluating the overall financial statement presentation. <br /> We believe that our audit provides a reasonable basis for our opinion. <br /> In our opinion,such general purpose financial statements present fairly, in all material respects,the <br /> financial position of the City of Santa Ana,California at June 30, 1993 and the results of its <br /> operations and the cash flows of its proprietary fund types for the year then ended,in conformity <br /> with generally accepted accounting principles. <br /> Our audit was conducted for the purpose of forming an opinion on the general purpose financial <br /> statements taken as a whole. The combining and individual fund and account group financial <br /> statements and schedules listed in the foregoing table of contents, which are also the responsibility <br /> of the management of the City of Santa Ana,California, are presented for purposes of additional <br /> analysis and are not a required part of the general purpose financial statements of the City of <br /> Santa Ana,California. Such additional information has been subjected to the auditing procedures <br /> applied in our audit of the general purpose financial statements and,in our opinion,is fairly stated in <br /> all material respects when considered in relation to the general purpose financial statements taken as <br /> a whole. <br /> The statistical data listed in the foregoing table of contents is presented for purposes of additional <br /> analysis and is not a required part of the general purpose financial statements of the City of <br /> Santa Ana,California. Such additional information has not been subjected to the auditing <br /> procedures applied in the audit of the general purpose financial statements and,accordingly, we <br /> express no opinion on it. <br /> zt� - t .' <br /> October 29, 1993 <br /> DeloitteTouche <br /> Tohmatsu <br /> International <br />