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Honorable Mayor and <br />Members of the City Council <br />City of Santa Ana <br />Management has omitted the management's discussion and analysis that accounting principles <br />generally accepted in the United States of America require to be presented to supplement the financial <br />statements. Such missing information, although not a part of the financial statements, is required by the <br />Governmental Accounting Standards Board, who considers it to be an essential part of financial <br />reporting for placing the financial statements in an appropriate operational, economic, or historical <br />context. Our opinion on the financial statements is not affected by this missing information. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />December 11, 2023 on our consideration of the Air Quality Improvement Special Revenue Fund's <br />internal control over financial reporting and on our tests of its compliance with certain provisions of <br />laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is <br />solely to describe the scope of our testing of internal control over financial reporting and compliance <br />and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal <br />control over financial reporting or on compliance. That report is an integral part of an audit performed in <br />accordance with Government Auditing Standards in considering City's internal control over financial <br />reporting and compliance. <br />� ��,0-� LLB <br />CliftonLarsonAllen LLP <br />Irvine, California <br />December 11, 2023 <br />(3) <br />