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<br />The Board of Directors of
<br />the Community Redevelopment Agency of the City of Santa Ana
<br />Santa Ana, California
<br />Independent Auditor's Report on Internal Control Over
<br />Financial Reporting and on Compliance and Other Matters
<br />Based on an Audit of Financial Statements Performed in Accordance with
<br />Government Auditing Standards
<br />We have audited the financial statements of the governmental activities and each major fund of the
<br />Redevelopment Agency of the City of Santa Ana (Agency), a component unit of the City of Santa Ana
<br />(City), California, as of and for the year ended June 30, 2011, which collectively comprise the Agency's
<br />basic financial statements, and have issued our report thereon dated November 29, 2011. Our report
<br />includes an emphasis of matter regarding the enacted legislation that is intended to provide for the
<br />dissolution of redevelopment agencies in the State of California. We conducted our audit in accordance
<br />with auditing standards generally accepted in the United States of America and the standards applicable to
<br />financial audits contained in Government Auditing Standards, issued by the Comptroller General of the
<br />United States.
<br />Internal Control Over Financial Reporting
<br />Management of the City is responsible for establishing financial reporting and maintaining effective
<br />internal control over financial reporting. In planning and performing our audit, we considered the City's
<br />internal control over financial reporting related to the Agency as a basis for designing our auditing
<br />procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose
<br />of expressing an opinion on the effectiveness of the City's internal control over financial reporting related
<br />to the Agency. Accordingly, we do not express an opinion on the effectiveness of the City's internal
<br />control over financial reporting related to the Agency.
<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 misstatements on a timely basis. A material weakness is a deficiency, or combination of
<br />deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of
<br />the Agency's financial statements will not be prevented, or detected and corrected on a timely basis.
<br />Our consideration of internal control over financial reporting was for the limited purpose described in the
<br />first paragraph of this section and would not necessarily 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 />As part of obtaining reasonable assurance about whether the Agency's financial statements are free of
<br />material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
<br />contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
<br />determination of financial statement amounts. However, providing an opinion on compliance with those
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