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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 />