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As required by OMB Circular A-133, we will perform tests of controls over compliance to <br /> evaluate the effectiveness of the design and operation of controls that we consider relevant to <br /> preventing or detecting material noncompliance with compliance requirements applicable to each <br /> major federal award program. However, our tests will be less in scope than would be necessary <br /> to render an opinion on those controls and, accordingly, no opinion will be expressed in our <br /> report on internal control issued pursuant to OMB Circular A-133. <br /> An audit is not designed to provide assurance on internal control or to identify significant <br /> deficiencies. However, during the audit, we will communicate to management and those charged <br /> with governance internal control related matters that are required to be communicated under <br /> AICPA professional standards, Government Auditing Standards, and OMB Circular A-133. <br /> Audit Procedures—Compliance <br /> As part of obtaining reasonable assurance about whether the financial statements are free of <br /> material misstatement, we will perform tests of Orange County's compliance with applicable <br /> laws and regulations and the provisions of contracts and agreements. However, the objective of <br /> those procedures will not be to provide an opinion on overall compliance and we will not express <br /> such an opinion in our report on compliance issued pursuant to Government Auditing Standards. <br /> OMB Circular A-133 requires that we also plan and perform the audit to obtain reasonable <br /> assurance about whether the auditee has complied with applicable laws and regulations and the <br /> provisions of contracts and grant agreements applicable to major programs. Our procedures will <br /> consist of tests of transactions and other applicable procedures described in the OMB Circular A- <br /> 133 Compliance Supplement for the types of compliance requirements that could have a direct <br /> and material effect on each of Orange County's major programs. The purpose of these <br /> procedures will be to express an opinion on Orange County's compliance with requirements <br /> applicable to each of its major programs in our report on compliance issued pursuant to OMB <br /> Circular A-133. <br /> Audit Administration, Fees, and Other <br /> We may from time to time, and depending on the circumstances, use third-party service <br /> providers in serving your account. We may share confidential information about you with these <br /> service providers, but remain committed to maintaining the confidentiality and security of your <br /> information. Accordingly, we maintain internal policies, procedures, and safeguards to protect <br /> the confidentiality of our personal information. In addition, we will secure confidentiality <br /> agreements with all service providers to maintain the confidentiality of our information and we <br /> will take reasonable precautions to determine that they have appropriate procedures in place to <br /> prevent the unauthorized release of your confidential information to others. In the event that we <br /> are unable to secure an appropriate confidentiality agreement, you will be asked to provide your <br /> consent prior to the sharing of your confidential information with the third-party service <br /> provider. Furthermore, we will remain responsible for the work provided by any such third-party <br /> service providers. <br />