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�RTIN ❖ STARNES <br /> & ASSOCIATES , CPAs , P.A. <br /> "A Professional Association of Certified Public Accountants and Management Consultants" <br /> June 15, 2010 <br /> Clarence Grier <br /> Orange County Financial Services Dept. <br /> 200 South Cameron Street <br /> Hillsborough,NC 27278 <br /> We are pleased to confirm our understanding of the services we are to provide Orange County, <br /> NC for the year ended June 30, 2010. We will audit the financial statements of the governmental <br /> activities, the business-type activities, the discretely presented component unit, each major fund, <br /> and the aggregate remaining fund information, which collectively comprise the basic financial <br /> statements of Orange County, NC as of and for the year ended June 30, 2010. Accounting <br /> standards generally accepted in the United States provide for certain required supplementary <br /> information (RSI), such as management's discussion and analysis (MD&A), to accompany <br /> Orange County's basic financial statements. As part of our engagement, we will apply certain <br /> limited procedures to Orange County's RSI. These limited procedures will consist principally of <br /> inquiries of management regarding the methods of measurement and presentation, which <br /> management is responsible for affirming to us in its representation letter. Unless we encounter <br /> problems with the presentation of the RSI or with procedures relating to it, we will disclaim an <br /> opinion on it. The following RSI is required by generally accepted accounting principles and will <br /> be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion <br /> and Analysis and 2) the Law Enforcement Officer's Special Separation Allowance schedules (if <br /> applicable), and 3)Other Post-Employment Benefit schedules (if applicable). <br /> Supplementary information other than RSI also accompanies Orange County's basic financial <br /> statements. We will subject the following supplementary information to the auditing procedures <br /> applied in our audit of the basic financial statements and will provide an opinion on it in relation <br /> to the basic financial statements: 1) The combining and individual fund financial statements and <br /> other supplemental schedules and 2) the Schedule of Expenditures of Federal and State Awards. <br /> The following additional information accompanying the basic financial statements will not be <br /> subjected to the auditing procedures applied in our audit of the financial statements, and for <br /> which our auditor's report will disclaim an opinion: 1) the introductory information and 2) the <br /> statistical tables. <br /> 730 13th Avenue Drive SE♦ Hickory, North Carolina 28602♦ Phone 828-327-2727♦ Fax 828-328-2324 <br /> 13 South Center Street• Taylorsville, North Carolina 28681 ♦ Phone 828-632-9025 ♦ Fax 828-632-9085 <br /> Toll Free Both Locations 1-800-948-0585 # Web site:wwwmartinstarnes.com <br />