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Honorable City Council <br /> of the City of Santa Ana <br />Santa Ana, California <br /> <br />5 <br />Report on Internal Control Over Compliance <br />A deficiency in internal control over compliance exists when the design or operation of a control over <br />compliance does not allow management or employees, in the normal course of performing their <br />assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance <br />requirement of a federal program on a timely basis. A material weakness in internal control over <br />compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such <br />that there is a reasonable possibility that material noncompliance with a type of compliance <br />requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A <br />significant deficiency in internal control over compliance is a deficiency, or a combination of <br />deficiencies, in internal control over compliance with a type of compliance requirement of a federal <br />program that is less severe than a material weakness in internal control over compliance, yet <br />important enough to merit attention by those charged with governance. <br /> <br />Our consideration of internal control over compliance was for the limited purpose described in the <br />Auditors’ Responsibilities for the Audit of Compliance section above and was not designed to identify <br />all deficiencies in internal control over compliance that might be material weaknesses or significant <br />deficiencies in internal control over compliance. Given these limitations, during our audit we did not <br />identify any deficiencies in internal control over compliance that we consider to be material <br />weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal <br />control over compliance may exist that were not identified. <br /> <br />Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal <br />control over compliance. Accordingly, no such opinion is expressed. <br /> <br />The purpose of this report on internal control over compliance is solely to describe the scope of our <br />testing of internal control over compliance and the results of that testing based on the requirements of <br />the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. <br />