2020 Annual Audit

Board of Directors and Members Outdoor Resorts/Palm Springs Owners Association Cathed ral City , California

(Continued)

Opinion

In ou r opinion , the financial statements referred to above present fa irly , in all material respects , the financial position of Outdoor Resorts/Palm Springs Association as of June 30, 2020 and 2019, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America .

Disclaimer of Opinion on Required Supplementary Information

Account ing principles generally accepted in the United States of America requ ire that information on future major repairs and replacements on page 11 be presented to supplement the basic financial statements. Such information , although not a part of the basic financial statements , is required by the Financial Accounting Standards Board , who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational , economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America , which cons isted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inqu iries, the basic financial statements, and other knowledge we obtained during our audit of the basic financia l statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with

sufficient evidence to express an opinion or provide any assurance. ~ r ~ , LL fJ

August 18, 2020

Palm Springs, California

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