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ChftonLarsonAllen LLF CLAconnocl•(.ovl TNDF.PF.NT)F.NT AUDITORS' REPORT ON TNTFRNAT. CONTROL OVER F I NANCIA 1, k F110k I I NG AN1)ONCOMI'I,IANCF.AN1)OTHFI?MAITF.RS TiASET) ON AN AT 1T)TT OF FTNANCTAL STATEMENTS PFRFO RMFT) IN ACCORDANCF. WITH G0V1SX1VM1-,N7'AU1)177NGSl41Y1)AN1)S 1'0 the Honorable City Council of the City of Santa Ana Santa Ana, California We have audited, in accordance with the auditing; standards generally accepted in the United 5'tateJ of America and the standards applicable to financial audits contained in GovcTn1?ten[_1:1thlin1k, Slandards issued by tttc C'.omptrollcr General of the United States, the financial statcrncnti of the govCmincntal activities, the business -type activities, each major find, and the aggregate retraining fiord information of the C'.it) of Santa Ana, California (Ihe. City), as of and For the year ended 7unc 30, 2020, and the related notes to the basic financial sunemenls, which collectively comprise the City's basic financial stalements and have issued our report thereon dated December 10, 2020. internal Control over Financial Reporting Tn planning and performing our audit of the financial statements, we considered the City's internal control over linaneial reporting (internal control) as a basis I'or designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A dcfeiencY in internal control exists when the design or operation of a control does not allow manageaent or employccs, in the normal course of performing their assigned tivletions, to prevent, or detect and correct nisstatctnents on a timely basis. A material weakness is a deficiency, or a combination of deficicneicS, in internal control Such that there is a reasonable possibility that a material rnisslatenncnt of the City's Imancial slatcmcnts will not be prevented, or dctcetd and corrected on a timely basis. A significant dcfcicncy is a deficiency, or a combination of deficiencies, in internal conu-ol that is less severe than a material weakness, yet important enough to merit atterrtiort by those charged with governance_ Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to idenlily all deficiencies in infernal control ilim might be nh;tterial weaknesses or significant deficiencies. Given these limitations, during ottr audit we did not identify any deficiencies in internal control that we consider to he material weaknesses. However, material weaknesses may exist that have not been identified. 1111 p, lxplA tncil 12 — 5 4/20/2021