19F - STATEMENT OF AUDITING STANDARDS

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particularly if significant difficulties are encountered during the audit where assistance is needed to overcome the difficulties or if the difficulties may lead to a modified opinion. We will also communicate any internal control related matters that are required to be communicated under professional standards. Effective December 26, 2014, the City is subject to the requirements of the new OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth in Title 2 CFR, Subtitle A, Chapter 11, Part 200 (Uniform Guidance). The City will implement GASB Statement No. 68 Accounting and Financial Reporting for Pensions An Amendment of GASB Statement No. 27 for the year ended June 30, 2015. This statement requires governments providing defined benefit pensions to recognize their long -term obligation for pension benefits as aliability for the first time, and to more comprehensively and comparably measure the annual costs of pension benefits. It also enhances accountability and transparency through revised and new note disclosures and required supplementary information We began our audit on June 15, 2015 and plan to issue our report no later than December 31, 2015. Katherine V. Lai is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. This information is intended solely for the use of the City Council and management of the City of Santa Ana and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, Macias Gim & O'Connell LLP 19R -4