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3. We compared the prior year appropriations limit presented in the accompanying Appropriations <br />Limit Worksheet No. 6 to the prior year appropriations limit adopted by the City Council for the <br />prior year. <br />No exceptions were noted as a result of our performing this procedure. <br />This agreed -upon procedures engagement was conducted in accordance with attestation standards <br />established by the America Institute of Certified Public Accountants. We were not engaged to, and did <br />not, conduct an examination or review, the objective of which would be the expression of an opinion or <br />conclusion, respectively, on the accompanying Appropriations Limit Worksheet No. 6. Accordingly, we <br />do not express such an opinion or conclusion. Had we performed additional procedures, other matters <br />might have come to our attention that would have been reported to you. No procedures have been <br />performed with respect to the determination of the appropriation limit for the base year, as defined by <br />the League publication entitled "Article XIIIB Appropriations Limitation Uniform Guidelines". <br />This report is intended solely for the information and use of the City Council and management of the <br />City of Santa Ana, California and is not intended to be, and should not be, used by anyone other than <br />these specified parties. <br />CliftonLarsonAllen LLP <br />Irvine, California <br />December 10, 2020 <br />2 <br />