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Honorable City Council <br />City of Santa Ana <br />Page 3 <br />Significant issues discussed with management prior to engagement <br />We generally discuss a variety of matters, including the application of accounting principles and <br />auditing standards, with management each year prior to engagement as the entity's auditors. However, <br />these discussions occurred in the normal course of our professional relationship and our responses <br />were not a condition to our engagement. <br />Other information in documents containing audited financial statements <br />With respect to the required supplementary information (RSI) accompanying the financial statements, <br />we made certain inquiries of management about the methods of preparing the RSI, including whether <br />the RSI has been measured and presented in accordance with prescribed guidelines, whether the <br />methods of measurement and preparation have been changed from the prior period and the reasons <br />for any such changes, and whether there were any significant assumptions or interpretations underlying <br />the measurement or presentation of the RSI. We compared the RSI for consistency with management's <br />responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained <br />during the audit of the basic financial statements. Because these limited procedures do not provide <br />sufficient evidence, we did not express an opinion or provide any assurance on the RSI. <br />With respect to the combining and individual non -major fund financial statements and schedules <br />(collectively, the supplementary information) accompanying the financial statements, on which we were <br />engaged to report in relation to the financial statements as a whole, we made certain inquiries of <br />management and evaluated the form, content, and methods of preparing the information to determine <br />that the information complies with accounting principles generally accepted in the United States of <br />America, the method of preparing it has not changed from the prior period or the reasons for such <br />changes, and the information is appropriate and complete in relation to our audit of the financial <br />statements. We compared and reconciled the supplementary information to the underlying accounting <br />records used to prepare the financial statements or to the financial statements themselves. We have <br />issued our report thereon dated December 8, 2021. <br />The introductory and statistical sections accompanying the financial statements, which are the <br />responsibility of management, were prepared for purposes of additional analysis and are not a required <br />part of the financial statements. Such information was not subjected to the auditing procedures applied <br />in the audit of the financial statements, and, accordingly, we did not express an opinion or provide any <br />assurance on it. <br />This communication is intended solely for the information and use of the City Council and management <br />of the City of Santa Ana and is not intended to be, and should not be, used by anyone other than these <br />specified parties. <br />CliftonLarsonAllen LLP <br />Irvine, California <br />December 8, 2021 <br />