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Item 10 - File Fiscal Year 2021-22 Annual Comprehensive Financial Report
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Item 10 - File Fiscal Year 2021-22 Annual Comprehensive Financial Report
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3/28/2024 12:56:02 PM
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City Clerk
Doc Type
Agenda Packet
Agency
Clerk of the Council
Item #
10
Date
2/21/2023
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Honorable Mayor and <br />Members of the City Council <br />City of Santa Ana <br />We are required to communicate with those charged with governance regarding, among other matters, <br />the planned scope and timing of the audit, significant audit findings, and certain internal control related <br />matters that we identified during the audit. <br />Required Supplementary Information <br />Accounting principles generally accepted in the United States of America require that that the <br />management's discussion and analysis, budgetary comparison schedules - general and major special <br />revenue funds, notes to the required supplementary information, schedule of changes in net pension <br />liability and related ratios and schedule of plan contributions for the miscellaneous, safety, and <br />supplementary retirement plans, and schedule of changes in the total OPEB liability and related ratios <br />be presented to supplement the basic financial statements. Such information is the responsibility of <br />management and, although not a part of the basic financial statements, is required by the <br />Governmental Accounting Standards Board who considers it to be an essential part of financial <br />reporting for placing the basic financial statements in an appropriate operational, economic, or historical <br />context. We have applied certain limited procedures to the required supplementary information in <br />accordance with GAAS, which consisted of inquiries of management about the methods of preparing <br />the information and comparing the information for consistency with management's responses to our <br />inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic <br />financial statements. We do not express an opinion or provide any assurance on the information <br />because the limited procedures do not provide us with sufficient evidence to express an opinion or <br />provide any assurance. <br />Supplementary Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City of Santa Ana's basic financial statements. The combining and individual <br />non -major fund financial statements and schedules are presented for purposes of additional analysis <br />and are not a required part of the basic financial statements. Such information is the responsibility of <br />management and was derived from and relates directly to the underlying accounting and other records <br />used to prepare the basic financial statements. The information has been subjected to the auditing <br />procedures applied in the audit of the basic financial statements and certain additional procedures, <br />including comparing and reconciling such information directly to the underlying accounting and other <br />records used to prepare the basic financial statements or to the basic financial statements themselves, <br />and other additional procedures in accordance with GAAS. In our opinion, the combining and individual <br />non -major fund financial statements and schedules are fairly stated, in all material respects, in relation <br />to the basic financial statements as a whole. <br />Other Information <br />Management is responsible for the other information included in the annual report. The other <br />information comprises the introductory and statistical sections but does not include the basic financial <br />statements and our auditors' report thereon. Our opinions on the basic financial statements do not <br />cover the other information, and we do not express an opinion or any form of assurance thereon. <br />In connection with our audit of the basic financial statements, our responsibility is to read the other <br />information and consider whether a material inconsistency exists between the other information and the <br />basic financial statements, or the other information otherwise appears to be materially misstated. If, <br />based on the work performed, we conclude that an uncorrected material misstatement of the other <br />information exists, we are required to describe it in our report. <br />
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