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June 4, 1998 <br />The Board of County Commissioners <br />Page 4 <br />The report on our understanding of the County's internal control and the assessment of control <br />risk made as part of the County's financial statement audit will include (1) the scope of our <br />work in obtaining an understanding of the County's internal control and in assessing the <br />control risk and (2) the reportable conditions, including the identification of material <br />weaknesses identified as a result of our work in understanding and assessing the control risk. <br />In addition, we will render a report on illegal acts, as required, depending on the results of our <br />audit procedures. <br />We will complete and sign one copy of the auditor's information section of the Data <br />Collection Form. Orange County management must prepare all other sections of the form and <br />sign the form prior to its submission to the Federal Bureau of the Census. <br />Our ability to express an opinion and render those reports, and the wording of our opinion and <br />reports, will, of course, be dependent on the facts and circumstances at the date of such reports. <br />If, for any reason, we are unable to complete the audit or are unable to form or have not formed <br />an opinion, we may decline to express an opinion or decline to issue a report as a result of this <br />engagement. If we are unable to complete our audit or if our auditors' reports require <br />modification, the reasons therefor will be discussed with Orange County management and the <br />Members of the Board of County Commissioners. <br />We understand that our reports on the County's internal control, as part of the financial <br />statement audit and on compliance with laws and regulations, are intended for the information <br />of the Members of the Board of County Commissioners, management, and officials of federal <br />and state agencies. <br />Neither our audit of the County's general purpose financial statements for the year ending <br />June 30, 1998, nor any other services provided pursuant to this engagement letter, will provide <br />any assurances, nor will we express any opinion, that the County's systems or any other <br />systems, such as those of the County's vendors, service providers, customers, component units, <br />unconsolidated subsidiaries or joint ventures in which the County has an investment, or other <br />third parties, are year 2000 compliant. In addition, we are not engaged to perform, nor will we <br />perform as part of this engagement, any procedures to test whether the County's systems or <br />any other systems are year 2000 compliant or whether the plans and activities of the County or <br />any third parties are sufficient to address and correct system or any other problems that might <br />arise because of the year 2000, nor will we express any opinion or provide any other <br />assurances with respect to these matters. <br />