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<br /> <br /> <br /> Certified Public Accountants. <br /> <br /> rngocpa.cc?m <br /> <br /> <br /> <br /> To the Mayor and City Council <br /> of the City of Santa Ana <br /> <br /> Independent Auditor's Report on Internal Control over Financial Reporting and on <br /> Compliance and Other Matters Based on an Audit of Financial Statements <br /> Performed in Accordance With Governmental Auditing Standards <br /> <br /> We have audited the financial statements of the Santa Ana Empowerment Corporation (Organization), <br /> California, as of and for the year ended June 30, 2010, and have issued our report thereon dated <br /> September 10, 2010. Our report included an explanatory paragraph highlighting that the Organization will <br /> discontinue operations after June 30, 2010. We conducted our audit in accordance with auditing standards <br /> generally accepted in the United States of America and the standards applicable to financial audits <br /> contained in Government Auditing Standards, issued by the Comptroller General of the United States. <br /> Internal Control Over Financial Reporting <br /> <br /> In planning and performing our audit, we considered the Organization's internal control over financial <br /> reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the <br /> financial statements, but not for the purpose of expressing an opinion on the effectiveness of <br /> Organization's internal control over financial reporting. Accordingly, we do not express an opinion on the <br /> effectiveness of the Organization's internal control over financial reporting. <br /> A deficiency in internal control exists when the design or operation of a control does not allow <br /> management or employees, in the normal course of performing their assigned functions, to prevent, or <br /> detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination <br /> of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement <br /> of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. <br /> <br /> Our consideration of the internal control over financial reporting was for the limited purpose described in <br /> the first paragraph of this section and was not designed to identify all deficiencies in internal control over <br /> financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not <br /> identify any deficiencies in internal control over financial reporting that we consider to be material <br /> weaknesses, as defined above. <br /> Compliance and Other Matters <br /> <br /> As part of obtaining reasonable assurance about whether the Organization's financial statements are free <br /> of material misstatement, we performed tests of its compliance with certain provisions of laws, <br /> regulations, contracts, and grant agreements, noncompliance with which could have a direct and material <br /> effect on the determination of financial statement amounts. However, providing an opinion on compliance <br /> with those provisions was not an objective of our audit, and accordingly, we do not express such an <br /> opinion. The results of our tests disclosed no instances of noncompliance or other matters that are <br /> required to be reported under Government Auditing Standards. <br /> <br /> <br /> <br /> 24 S N W d SAr> 10? "t,. +t ' <br /> <br /> V. 1 9C727 <br />