Item 09 - Fiscal Year 2020-21 Annual Comprehensive Financial / Related Audit / Measure X Agreed -Upon -Procedures Reports

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OAF Honorable City Council City of Santa Ana Santa Ana, California Clifton LarsonAllen LLP CLAconnect.com INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED -UPON PROCEDURES We have performed the procedures enumerated below on the accompanying Appropriations Limit Worksheet No. 6 of the City of Santa Ana, California, (the City) for the year ended June 30, 2021. The City's management is responsible for the Appropriations Limit Worksheet No. 6. The City and the League of California Cities (as presented in the League publication entitled Article XIII- B Appropriations Limit Uniform Guidelines) have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article XIII-B of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The procedures and the associated findings are as follows: 1. We obtained the completed Appropriations Limit Worksheet No. 6 for the year ended June 30, 2021 and compared the limit and annual adjustment factors included in that worksheet to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheet to those that were selected by a recorded vote of the City Council. No exceptions were noted as a result of our performing this procedure. 2. For the Appropriations Limit Worksheet No. 6, we added last year's limit to the total adjustments, and compared the resulting amount to this year's limit. We also recalculated the adjustment factor and the adjustment for inflation and population and compared the results to the amounts on Worksheet No. 6. No exceptions were noted as a result of our performing this procedure. 3. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet No. 6 to the prior year appropriations limit adopted by the City Council for the prior year. No exceptions were noted as a result of our performing this procedure. A member of CLA is an independent member of Nexia International, a leading, global network of independent Nexia accounting and consulting firms. See nexia.com/member-firm-disclaimer for details. International (1)