MACIAS GINI & O'CONNELL LLP AKA MORELAND AND ASSOCIATES, INC. 3b -2008

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i~SOCIANGE CN FILE ;.ORK MiaY itROCEED ln~: rat INdURRNCE EXPIRES 3 ~b-oY t,i.tRK OF C UNCI6 ~7ATE: ~ I~--r~$ PaH. Are«.d5- K"`9 AMENDMENT TO AGREEMENT ItOR AUDITING SERVICES Tlris Amendment to Agreement for Auditing Services (this "Amendment") is entered into on this 11 t6 day of April, 20DB, by and behveen the City of Santa Ana, a California municipal corporation (the "C~), onthe one hand, and Moreland.& Associates Accountancy Corporation, a California corporation ("Con tar"), cad MaciasOini & O'Connell LLP, a California limited liability partnership and the assignee of Contractor ("Assignee Contractor', on the other hand, with regard to the fallowing: RECLTALS: WHEREAS, on or about the l st day of April, 2006, City entered into an Agreementfot Auditing Services (the "Origins[ Contract's with Contractor for independent auditing services to the City; WHEREAS, Conkactorhas transferred certain assets to Asssi~ggnrteeee Contraetor~tursuant to an AssetPutchase Agreement dated as of March 26, 20DB {the""Prachase A~ument ~, end in connectiantherewith has agreedto assignthe'Origittel Contractto Assignee.Contractor; WFIEREAS,'Contractatseeks to assign its. rights uaderthe Original Contract m.Assignee Contractor effective as of Appnn12, 200B (the "Effective Date") and. Assignee Contractor desires to accept assignment of such rights ttnderthe Original Contract and assume all of Contractor's rights and obIigarions under•tbeOriginel Contzactas:afthe Effective bate, onthe temts set forth herein and in the Purchase. Ageement; and WHEREAS; the City desires to consent to the assignment of the Original Contract to Assignee Contractor and the eseumption by Assignee Contraotonof the. obligations thereunder tram and after the Effective Date, NOW, TI~REFORE, it is mtrtually agreed upon by and beiween:the undersigned parties as follows: SECTION 1. RECITAtiS. The foregoing recitals are incorporated heroin by referonce as terms df tliis Amendment. SECTION 2. EONSEN'I' TO A33IGNMENT. The City hereby approves':theassignm t of the Original Contractfrom,Contractor to Assignee Contractor; effective as of the Effecri~ve Date. SECT30N3. ASSIiMPT30N'OF~08LIGATIONS. Prom and:after the Effective bate,. Assignee Contractor. shall have all of Contractor's eights and assume all of Contractor's obligations under the Original:Contract. Accordingly, all references to "Moreland & Associates" in the Original Contract, including Lbe exhibits thereto, are hereby replaced with, and supersededby, "Macias (tint & O'Connell LLP". SECTION 4. FULL FORCE AND EFFECT. Except as expressly modified herein, all other teens and conditions of the Original Contract shatlbe and remain in full' force and effect,. N-2008-052 -1-