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Item 09 - Fiscal Year 2020-21 Annual Comprehensive Financial / Related Audit / Measure X Agreed -Upon -Procedures Reports
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Item 09 - Fiscal Year 2020-21 Annual Comprehensive Financial / Related Audit / Measure X Agreed -Upon -Procedures Reports
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City Clerk
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Agenda Packet
Agency
Clerk of the Council
Item #
9
Date
1/18/2022
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EXHIBIT 6 <br />CliftonLarsonAllen LLP <br />CLAconnect.com <br />INDEPENDENT ACCOUNTANTS' REPORT <br />Honorable City Council <br />City of Santa Ana <br />Santa Ana, California <br />We have performed the procedures enumerated below on assisting the City of Santa Ana (the City) in <br />determining whether the City's investment activities are in compliance with the City's Statement of <br />Investment Policy (the Policy) and the California Government Code, §53600, et al. (the Code) for the <br />quarter ended June 30, 2021. The City's management is responsible for the compliance with the Policy <br />and the Code. <br />The City has agreed to and acknowledged that the procedures performed are appropriate to meet the <br />intended purpose of determining whether the City's investment activities are in compliance with the <br />City's Statement of Investment Policy (the Policy) and the California Government Code, §53600, et al. <br />(the Code). This report may not be suitable for any other purpose. The procedures performed may not <br />address all the items of interest to a user of this report and may not meet the needs of all users of this <br />report and, as such, users are responsible for determining whether the procedures performed are <br />appropriate for their purposes. <br />The procedures and the associated findings are as follows: <br />We obtained a copy of the City's Quarterly Investment Report for the quarter ended June 2021 <br />and compared the investments listed in the report to the types of investments authorized by the <br />Policy for fiscal year 2020/2021. <br />No exceptions were noted as a result of our performing this procedure. <br />2. We compared the investments listed on the City's Quarterly Investment Report for the quarter <br />ended June 2021 to the type of investments authorized by the Code. <br />No exceptions were noted as a result of our performing this procedure. <br />3. We observed the maturity dates for all investments listed on the City's Quarterly Investment <br />Report for the quarter ending June 30, 2021 and compared to the maturity limits stated in the <br />Policy to determine the dates do not exceed the limits in the policy. <br />No exceptions were noted as a result of our performing this procedure. <br />4. We obtained the City's Quarterly Investment Report for the quarter ending June 30 2021 and <br />observed that it contained the information/data required by the Code and met the timing <br />requirements of the Code, as follows <br />a. Included the type of investment, issuer, date of maturity, par and dollar amount invested <br />on all securities, investments and monies held by the City. <br />A member of CLA is an independent member of Nexia International, a leading, global network of independent <br />Nexia accounting and consulting firms. See nexia.com/member-firm-disclaimer for details. <br />International <br />
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