WHITE NELSON DIEHL EVANS LLP (3) -2016

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SINGLE AUDIT EXPERIENCE We perform single audit services for most of our cities and special districts that receive federal funds as required by the Uniform Guidance. In recent years, Single Audits were performed for the following cities and special districts. Cities: City of Alhambra City of Laguna Woods City of Artesia City of Lake Forest City of Bellflower City of Lakewood City of Beverly Hills City of Lancaster City of Burbank City of Newport Beach City of Camarillo City of Norco City of Campbell City of Norwalk City of Colton City of Palm Desert City of Costa Mesa City of Pico Rivera City of Cypress City of Rancho Santa Margarita City of Del Mar City of Rialto City of Downey City of San Buenaventura City of Fountain Valley City of San Gabriel City of Gilroy City of Sanger City of Goleta City of Signal Hill City of Hawaiian Gardens City of Stanton City of Hesperia City of Tustin City of Highland City of West Covina City of La Habra Heights City of West Hollywood City of Laguna Hills City of Westminster Special Districts: Inland Empire Utilities Agency Las Virgenes Municipal Water District Olivenhain Municipal Water District Rancho California Water District Valley Wide Recreation and Park District EXPERIENCE WITH PREPARATION OF STATE -MANDATED REPORTS We have experience with the preparation of various state -mandated reports, such as the State Controller's Report and the Annual Street Report. Specifically, with regard to cities, we have prepared the state mandated reports, in recent years, for the Cities of Alhambra, Bellflower, Colton, Del Mar, Goleta, La Habra Heights, Laguna Hills, Lancaster, Norco, Norwalk, Pico Rivera, San Buenaventura, Sanger, Tustin and West Hollywood. 20