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Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />December 12, 2017, on our consideration of the internal control over the financial reporting of the <br />AQMD and on our tests of its compliance with certain provisions of laws, regulations, contracts, and <br />grant agreements and other matters. The purpose of that report is to describe the scope of our testing of <br />internal control over financial reporting and compliance and the results of that testing, and not to <br />provide an opinion on internal control over financial reporting or on compliance. That report is an <br />integral part of an audit performed in accordance with Government Auditing Standards in considering <br />the internal control over the financial reporting and compliance of the AQMD. <br />Irvine, California <br />December 12, 2017 <br />-3- <br />19D-12 <br />