Laserfiche WebLink
NEWPORT BEACH <br /> <br />12 <br />! 1201 Dove Street, Suite 680 <br />0 Newport Beach, CA 92660 <br /> 949.221.0025 <br />MAC IAS G I N I& OICO N N ELL LLP SACRAMENTO <br />Certified Public Accountants & Management Consultants OAKLAND <br /> WALNUT CREEK <br /> LOS ANGELES <br /> SAN MARCOS <br /> SAN DIEGO <br />January 26, 2010 <br />Mr. Francisco Gutierrez <br />Executive Director of Finance and Management <br />20 Civic Center Plaza <br />Santa Ana, CA 92701 <br />We are pleased to confirm our understanding of the services we are to provide City of Santa Ana for the <br />three years ended June 30, 2012. We will audit the financial statements of the governmental activities, the <br />business-type activities, each major fund, and the aggregate remaining fund information, which collectively <br />comprise the basic financial statements, of the City of Santa Ana (City) and the Community Redevelopment <br />Agency of City of Santa Ana (Agency) as of and for the three years ended June 30, 2012. Accounting <br />standards generally accepted in the United States provide for certain Required Supplementary Information <br />(RSI), such as Management's Discussion and Analysis (MD&A), to accompany the basic financial <br />statements. As part of our engagement, we will apply certain limited procedures to RSI. These limited <br />procedures will consist principally of inquiries of management regarding the methods of measurement and <br />presentation, which management is responsible for affirming to us in its representation letter. Unless we <br />encounter problems with the presentation of the RSI or with procedures relating to it, we will disclaim an <br />opinion 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 schedule for the general fund and major special revenue funds <br />3) GASB-required supplementary pension and OPEB information <br />Supplementary information other than RSI also accompanies the basic financial statements. We will subject <br />the following supplementary information to the auditing procedures applied in our audits of the basic <br />financial statements and will provide an opinion on it in relation to the basic financial statements: <br />1) Individual and combining fund financial statements and schedules <br />2) Schedule of expenditures of federal awards (normally in a separate report) <br />In addition to our audits of the basic financial statements of the City, we will also perform the following: <br />1) Financial and compliance audits of the Redevelopment Agency of the City of Santa Ana <br />2) Financial and compliance audits of the Air Quality Management District Special Revenue Fund <br />3) Annual on-line attestation of the Financial Data Schedule for the Santa Ana Housing Authority <br />4) Financial and compliance audits in Accordance with OMB A-133 (Single Audit) <br />5) An annual agreed upon procedures review of City's Investment Policy and provide a report on <br />compliance with State and Federal laws <br />www.nigocpa.com An Independent Member of the BDO Seidman Alliance