Browse
Search
Agenda - 06-22-1998 - 8l
OrangeCountyNC
>
Board of County Commissioners
>
BOCC Agendas
>
1990's
>
1998
>
Agenda - 06-22-1998
>
Agenda - 06-22-1998 - 8l
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
8/14/2015 11:53:36 AM
Creation date
7/8/2010 10:40:16 AM
Metadata
Fields
Template:
BOCC
Date
6/22/1998
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
8l
Document Relationships
1998 S Finance - Deloitte and Touche, LLP - Audit contract for the June 30 1998 Fiscal Year
(Linked From)
Path:
\Board of County Commissioners\Contracts and Agreements\General Contracts and Agreements\1990's\1998
Minutes - 19980622
(Linked From)
Path:
\Board of County Commissioners\Minutes - Approved\1990's\1998
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
13
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
10 <br />June 4, 1998 <br />The Board of County Commissioners <br />Page 7 <br />We will also report directly to Orange County management and the Members of the Board of <br />County Commissioners matters coming to our attention during the course of our audit that we <br />believe are reportable conditions. Reportable conditions are significant deficiencies in the <br />design or operation of internal control that could adversely affect the County's ability to <br />record, process, summarize, and report financial data consistent with the assertions of <br />management in the general purpose financial statements. <br />In addition we will communicate to the Members of the Board of County Commissioners <br />certain other matters relating to the conduct of our audit, including, when applicable: <br />• Our responsibility as auditors under generally accepted auditing standards, Government <br />Auditing Standards and OMB Circular 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 general purpose 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 Board of County <br />Commissioners. <br />
The URL can be used to link to this page
Your browser does not support the video tag.