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3000 S Street, Suite 300 <br /> Sacramento, CA 95816 <br /> 916.928.4600 <br /> 2175 N. California Boulevard, Suite 645 <br /> Walnut Creek, CA 94596 <br /> <br />MAC IAS G I N I & O1C0 N N ELL 1 <br />LF 925.274.0 190 <br />_ SIS S. Figueroa Street. Suite 325 <br />CERTIFIED PUBLIC ACCOUNTANTS S MANAGEMENT CONSULTANTS Los Angeles, CA 90071 <br /> 213.286.6400 <br /> 402 West Broadway, Suite 400 <br /> San Diego, CA 92101 <br /> 619.573.1 112 <br />April 21, 2008 <br />Ms. Pamela Arends-King <br />Assistant Director of Finance and Management Services <br />20 Civic Center Plaza <br />Santa Ana, CA 92701 <br />Dear Ms. Arends-King: <br />We are pleased to confirm our understanding of the services we are to provide the City of <br />Santa Ana for the year ended June 30, 2008. We will audit the financial statements of the <br />governmental activities, the business-type activities, each major fund, and the aggregate <br />remaining fund information, which collectively comprise the entity's basic financial <br />statements, of the City of Santa Ana (City) and the Community Redevelopment Agency of <br />the City of Santa Ana (Agency) as of and for the year ended June 30, 2008. Accounting <br />Standards generally accepted in the United States provide for certain required supplementary <br />information (RSI), such as management's discussion and analysis (MD&A), to accompany <br />basic financial statements. As part of our engagement, we will apply certain limited <br />procedures to RSI. These limited procedures will consist. principally of inquiries of <br />management regarding the methods of measurement and presentation, which management is <br />responsible for affirming to us in its representation letter. Unless we encounter problems <br />with the presentation of the RSI or with procedures relating to it, we will disclaim an opinion <br />on it. The following RSI is required by generally accepted accounting principles and will be <br />subjected to certain limited procedures, but will not be audited: <br />1. Management's Discussion and Analysis <br />2. Budgetary comparison schedules for the general fund and major special revenue <br />funds <br />3. GASB-required supplementary pension and OPEB information <br />Supplementary information other than RSI, such as combining and individual fund financial <br />statements, also accompanies basic financial statements. We will subject the following <br />supplementary information to the auditing procedures applied in our audit of the basic <br />financial statements and we will provide an opinion in relation to the basic financial <br />statements: <br />City <br />1. Schedule of expenditures of federal awards (normally in a separate report) <br />2. Individual and combining fund financial statements and schedules <br />www.mgocpa.com ~8 -^ An jndependent Member of the BDO Seidman Alliance <br />