6 Hutton Centre Drive, Suite 1200
Santa Ana, California 92707
INDEP
ENDENT AUDITOR’S REPORT ON COMPLIANCE WITH
ORDINANCE 2012-20 (MEASURE P TRANSACTIONS AND USE TAX)
To the Honorable Mayor and Members of the City Council
of the City of Fairfield
Fairfield, California
We have audited, in accordance with the auditing standa rds generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of th e City of Fairfield, California, (the “City”) as of and for the year ended June 30, 2025, and the related notes to the financial statements, wh ich collectively comprise the City's basic financial statements and have issued our report thereon dated December 16, 2025.
In connection with our audit, nothing came to our attention th at caused us to believe that the City failed to comply with the provisions of Ordinance 2012-20 approved by the C ity Council on November 6, 2012, insofar as they relate to the collection, management and expenditure of Measure P sales taxes in the City’s general fund. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regardi ng the City's noncompliance with the above-referenced terms, provisions, or conditions of the Ordinance, insofar as they relate to accounting matters.
This report is intended solely for the information and use of the City Counc il, Audit Committee and management of the City and is not intended to be and should not be used by anyone other than these specified parties.
Santa Ana, California
December 16, 2025