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CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.  <br />CliftonLarsonAllen LLP  <br />CLAconnect.com  <br />INDEPENDENT AUDITORS’ REPORT <br />Honorable Mayor and <br /> Members of the City Council <br />City of Santa Ana <br />Santa Ana, California <br />Report on the Audit of the Financial Statements <br />Opinions <br />We have audited the accompanying financial statements of the governmental activities, the business- <br />type activities, each major fund, and the aggregate remaining fund information of the City of Santa Ana <br />(the City), as of and for the year ended June 30, 2024, and the related notes to the financial <br />statements, which collectively comprise City’s basic financial statements as listed in the table of <br />contents. <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the <br />respective financial position of the governmental activities, the business-type activities, each major <br />fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective <br />changes in financial position, and, where applicable, cash flows thereof for the year then ended in <br />accordance with accounting principles generally accepted in the United States of America. <br />Basis for Opinions <br />We conducted our audit in accordance with auditing standards generally accepted in the United States <br />of America (GAAS) and the standards applicable to financial audits contained in Government Auditing <br />Standards, issued by the Comptroller General of the United States. Our responsibilities under those <br />standards are further described in the Auditors’ Responsibilities for the Audit of the Financial <br />Statements section of our report. We are required to be independent of the City and to meet our other <br />ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We <br />believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our <br />audit opinions. <br />Emphasis of a Matter <br />Change in Accounting Principle: Change to or Within the Financial Reporting Entity <br />During the fiscal year ended June 30, 2024, the City adopted GASB Statement No. 100, Accounting <br />Changes and Error Corrections, which resulted in the disclosure of a restatement for a change in funds <br />that qualified as major. See Note 4I. Our opinions are not modified with respect to this matter. <br />17 <br />EXHIBIT 1