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April 26, 1999 <br />Orange County, North Cazolina <br />Page 7 <br />We will also report directly to County management and the Boazd matters coming to our <br />attention during the course of our audit that we believe aze reportable conditions. Reportable <br />conditions aze significant deficiencies in the design or operation of internal control that could <br />adversely affect the County's ability to record, process, summarize and report financial data <br />consistent with the assertions of management in the general purpose financial statements. <br />In addition we will communicate to the Board certain other matters relating to the conduct of <br />our audit, including, when applicable: <br />• Our responsibility as auditors under generally accepted auditing sandazds, <br />Government Auditing Standards and OMB Circulaz A-133 <br />• Significant accounting policies <br />• Management judgments and accounting estimates <br />• Significant audit adjustments (recorded and unrecorded) <br />• Other information in documents containing audited financial statements <br />• Disagreements with management <br />• Consultation by management with other accountants on significant matters <br />• Difficulties encountered in performing the audit <br />• Major issues discussed with management prior to our retention as auditors. <br />We may also have other comments for management on matters we have observed and possible <br />ways to improve the efficiency of the County's operations or other recommendations <br />concerning internal control. <br />With respect to these other communications, it is our practice to discuss all comments, if <br />appropriate, with the level of management responsible for the matters, prior to their <br />communication to senior management and/or the Members of the Boazd. <br />