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19D - ANNUAL FINANCIAL REPORT
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01/16/2018
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19D - ANNUAL FINANCIAL REPORT
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Last modified
1/11/2018 6:03:40 PM
Creation date
1/11/2018 6:00:52 PM
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City Clerk
Doc Type
Agenda Packet
Agency
Finance & Management Services
Item #
19D
Date
1/16/2018
Destruction Year
2023
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Opinion <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the <br />financial position of the Air Quality Improvement Special Revenue Fund of the City of Santa Ana, <br />California as of June 30, 2017, and the changes in financial position thereof for the year then ended in <br />accordance with accounting principles generally accepted in the United States of America. <br />Emphasis of Matter <br />As discussed in Note 1, the financial statements present only the Air Quality Improvement Special <br />Revenue Fund and do not purport to, and do not present fairly the financial position of the City of <br />Santa Ana, California, as of June 30, 2017, and the changes in its financial position for the year then <br />ended in accordance with accounting principles generally accepted in the United States of America. <br />Our opinion is not modified -with respect to this matter. <br />Other Matters <br />Required Supplementary Information <br />Accounting principles generally accepted in the United States of America require that the Statement of <br />Revenues, Expenditures and Changes in Fund Balance - Budget and Actual, identified as Required <br />Supplementary Information (RSI) in the accompanying table of contents, be presented to supplement <br />the basic financial statements. Such information, although not a part of the basic financial statements, <br />is required by the Governmental Accounting Standards Board, who considers it to be an essential part <br />of financial reporting for placing the basic financial statements in an appropriate operational, economic <br />or historical context. We have applied certain limited procedures to the RSI in accordance with <br />auditing standards generally accepted in the United States of America, which consisted of inquiries of <br />management about the methods of preparing the information and comparing the information for <br />consistency with management's responses to our inquiries, the basic financial statements, and other <br />knowledge we obtained during the audit of the basic financial statements. We do not express an <br />opinion or provide any assurance on the RSI because the limited procedures do not provide us with <br />sufficient evidence to express an opinion or provide any assurance. <br />Management has not presented the management's discussion and analysis that accounting principles <br />generally accepted in the United States of America require to be presented to supplement the basic <br />financial statements. Such missing information, although not a part of the basic financial statements, is <br />required by the Governmental Accounting Standards Board, who considers it to be an essential part of <br />financial reporting for placing the basic financial statements in an appropriate operational, economic, <br />or historical context. Our opinion on the AQMD's basic financial statements is not affected by this <br />missing information. <br />-2- <br />19D-11 <br />
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