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In addition to having performed our audit in accordance with generally accepted auditing <br />standards, we also performed our audit in accordance with the Gouernment Audittng <br />Standards, issued by the Comptroller General of the United States. <br />Our audit was made for the purpose of forming an opinion on the general purpose financial <br />statements of the City of Colton, California taken as a whole. The accompanying schedule of <br />federal and certain state financial assistance is presented for purposes of additional analysis <br />and is not a required part of the general purpose financial statements. The information in that <br />schedule has been subjected to the auditing procedures applied in the audit of the general <br />purpose financial statements and, in our opinion, is fairly presented in all material respects in <br />relation to the financial statements taken as a whole and should be read in conjunction with <br />these statements and related notes. <br />San Bernardino, California <br />November 10, 1992 <br />-2- <br />