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Ms. Pamela Arends-King <br />Assistant Director of Finance and Management Services <br />City of Santa Ana <br />Apri121, 2008 <br />Page 8 <br />Hourly <br />Level of Work Performed Rates <br />Partner $ 162 <br />Manager 119 <br />Senior Accountant 86 <br />Assistant Accountant 76 <br />Clerical 37 <br />We appreciate the opportunity to be of service to the City of Santa Ana and believe this letter <br />accurately summarizes the significant terms of our engagement. If you have any questions, <br />please let us know. If you agree with the terms of our engagement as described in this letter, <br />please sign one copy and return it to us. <br />Very truly yours, <br />Macias Gini & O'Connell, LLP <br />~~ <br />Kathryn Beseau, Audit Director <br />Accepted by City of Santa Ana: <br />Signature: <br />Title: <br />Date: <br />25F-14 <br />