I want to sincerely thank those who responded to our request for TOT Audit
programs.  Your timely responses and helpful comments were very beneficial
to us.  

Attached are the various TOT audit programs and other documents that I
received.

Marc Pimentel, Supervising Accountant
City of Capitola


 <<TOT audit letter- OCEANSIDE.doc>>  <<TOT audit program- ANAHEIM.doc>>  
<<TOT audit program- S San Fran.doc>>  <<TOT audit program- SAN JOSE.doc>>  
<<TOT audit program- SAN LUIS OBISPO.doc>>  <<TOT- audit program- SANTA
CRUZ.xls>>  <<TOT audit program- Santa Maria.doc>>  <<TOT audit program-
TORRANCE.doc>>  <<TOT- Internal controls- all hotels- TORRANCE.doc>>  <<TOT-
audit program- COSTA MESA.xls>> 

TOT audit letter- OCEANSIDE.doc

TOT audit program- ANAHEIM.doc

TOT audit program- S San Fran.doc

TOT audit program- SAN JOSE.doc

TOT audit program- SAN LUIS OBISPO.doc

TOT- audit program- SANTA CRUZ.xls

TOT audit program- Santa Maria.doc

TOT audit program- TORRANCE.doc

TOT- Internal controls- all hotels- TORRANCE.doc

TOT- audit program- COSTA MESA.xls

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