Orange County NC Website
Browse       Search
June 4, 1998 <br />The Board of County Commissioners <br />Page 8 <br />Coordination of the Audit <br />Our audit is scheduled for performance and completion as follows: <br />Begin <br />Audit Performance Schedule: <br />Interim August 3, 1998 <br />Year -end August 31, 1998 <br />Audit Communications: <br />Report on audit of financial statements <br />Report on reportable conditions, if any <br />Other management comments <br />Scheduled for <br />Completion <br />August 14, 1998 <br />October 2, 1998 <br />October 31, 1998 <br />October 31, 1998 <br />October 31, 1998 <br />We understand that the County's employees will type all cash or other confirmations that we <br />request and will locate any invoices selected by us for testing. <br />Other assistance to be supplied by your personnel, including preparation of schedules and <br />analyses of accounts, is described in a separate attachment. Timely completion of this work <br />will facilitate the conclusion of our audit. <br />We are, of course, available to assist you in other areas that might arise. <br />Access to Working Papers by Regulators <br />In accordance with the requirements of Government Auditing Standards and of the Single <br />Audit Act Amendments of 1996, we are required to provide access to our working papers and <br />photocopies thereof to a federal agency or the Comptroller General of the United States upon <br />their request for their regulatory oversight purposes. If such a request is made, we will inform <br />you prior to providing such access. The working papers for this engagement are the property <br />of Deloitte & Touche LLP and constitute confidential information. Access to the requested <br />working papers will be provided to representatives of the United States General Accounting <br />Office or other appropriate government audit staffs under the supervision of Deloitte & Touche <br />LLP audit personnel and at a location designated by our firm. If photocopies are requested, we <br />will mark all information as confidential and maintain control over the duplication of all <br />information. The working papers relating to this audit will be retained by us for a minimum of <br />three years from the date of the reports issued, or such longer period as may be required to <br />satisfy legal and administrative requirements. <br />