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If any of our opinions resulting from the procedures described above are other than unqualified, we will <br /> fully discuss the reasons with you in advance. <br /> The objective of our audit is the expression of an opinion about whether your basic financial statements <br /> are fairly presented, in all material respects, in conformity with accounting principles generally accepted <br /> in the United States of America. The objective also includes reporting on the County's: <br /> Internal control related to the basic financial statements and compliance with laws,regulations,and <br /> the provisions of contracts or grant agreements, noncompliance with which could have a material <br /> effect on the basic financial statements in accordance with Government Auditing Standards. <br /> Internal control related to major programs and an opinion on whether Orange County complied with <br /> laws,regulations, and the provisions of contracts or grant agreements that could have a direct and <br /> material effect on each major program in accordance with the Single Audit Act Amendments of <br /> 1996,OMB Circular A-133,"Audits of States,Local Governments,and Non-Profit Organizations", <br /> and the State Single Audit Implementation Act. <br /> The reports on internal control and compliance will each include a statement that the report is intended <br /> solely for the information of the audit committee, management, specific legislative or regulatory bodies, <br /> federal and state awarding agencies, and if applicable,pass-through entities and is not intended to be and <br /> should not be used by anyone other than these specified parties. <br /> We will begin our audit on a future agreed-upon date that we both mutually agree to and will issue our <br /> report no later than October 31, 2002. <br /> You agree that Orange County will prepare the Management's Discussion and Analysis for their respective <br /> basic financial statements, and will have all journal entries, fund analysis, review of the general ledger <br /> system, and any infrastructure issues addressed as required by GASB 34. <br /> I will lead the engagement and will be responsible for assuring the overall quality, value, and timeliness <br /> of our services to you. <br /> YOUR EXPECTATIONS <br /> As part of our planning process, we have discussed with you your expectations of Cherry, Bekaert & <br /> Holland, L.L.P., your concerns about your local government, your views on risks facing you, any <br /> relationship issues with Cherry, Bekaert & Holland, L.L.P., and specific engagement arrangements and <br /> timing. Our services plan, which includes our audit plan, is designed to provide a foundation for an <br /> effective, efficient, and quality-focused approach to accomplish the engagement objectives and meet, <br /> and/or exceed, your expectations. Our service plan will be reviewed with you periodically and will serve <br /> as a benchmark against which you will be able to measure our performance. <br />