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CLA (CliftonLarsonAllen LLP) <br />2875 Michelle Drive <br />Suite 300 <br />Irvine, CA92606 <br />714-978-1300 1 fax 714-978-7893 <br />CLAconnect.com <br />INDEPENDENT ACCOUNTANTS' REPORT <br />ON EXAMINATION REPORT ON MANAGEMENT'S ASSERTIONS <br />ABOUT THE CITY'S COMPLIANCE WITH MEASURE X <br />To the Measure X Citizen Oversight Committee <br />and Members of City Council <br />of the City of Santa Ana <br />Santa Ana, California <br />We have examined management of the City of Santa Ana, California's, (City) assertion that the accompanying <br />Schedule of Measure X Revenues and Uses/Expenditures (Schedule) for the fiscal year ended June 30, 2020 is <br />accurate and that the City's uses/expenditures of Measure X funds complied with the requirements of <br />Measure X ballot language. The City's management is responsible for its assertion. Our responsibility is to <br />express an opinion on management's assertion about the City's compliance with the specified requirements <br />based on our examination. <br />Our examination was conducted in accordance with attestation standards established by the American Institute <br />of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain <br />reasonable assurance about whether management's assertion about compliance with the specified requirements <br />is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about <br />whether management's assertion is fairly stated, in all material respects. The nature, timing, and extent of the <br />procedures selected depend on our judgment, including an assessment of the risks of material misstatement of <br />management's assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient <br />and appropriate to provide a reasonable basis for our opinion. <br />We have been informed that, under the City's interpretation of Measure X requirements, the funds collected <br />during the fiscal year ended June 30, 2020 were used in compliance with Measure X towards program expenses <br />and unrestricted general revenue purposes. We agreed the Measure X revenues and uses/expenditures identified <br />by the City to the supporting documentation. <br />Our examination does not provide a legal determination on the City's compliance with the specified <br />requirements. <br />In our opinion, management's assertion that the accompanying Schedule for the fiscal year ended June 30, 2020 <br />is accurate and that the City's uses/expenditures of Measure X funds complied with the requirements of Measure <br />X, is fairly stated, in all material respects. <br />This report is intended solely for the information and use of the Measure X Citizen Oversight Committee, City <br />Council, and management of the City of Santa Ana and is not suitable for any other purpose. <br />ZZ->7;. <br />CliftonLarsonAllen LLP <br />Irvine, California <br />December I0, 2020 <br />A member of <br />Nexia <br />International <br />