Santa Cruz County June 30, 2014 Financial Report

Note to users of the financial statements of Santa Cruz County. Subsequent to the release of our reports dated March 28, 2024, facts have become known to us which, in our opinion, may require revision to the county’s financial statements for the fiscal years listed below. We have requested that the management of Santa Cruz County determine whether it will revise and reissue the financial statements. Therefore, in accordance with AICPA U.S. Auditing Standards AU-C Section 560 – Subsequent Events and Subsequently Discovered Facts, we have removed the annual financial reports listed below from distribution. In addition, we have removed the annual expenditure limitation reports (ELR) listed below from distribution, as they rely on information in the financial statements. If management provides us with revised financial statements, we will reaudit the changes and reissue the audit opinions for those relevant financial statements and ELRs. The financial statements with the auditor’s reports listed below should not be relied upon.