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ACCESS TO WORKING PAPERS <br /> The working papers for the engagement are the property of Cherry, Bekaert & Holland, L.L.P. and <br /> constitute confidential information. Except as discussed below, any requests for access to our working <br /> papers will be discussed with you prior to making them available to requesting parties. <br /> The workpapers for this engagement will be retained for a minimum of three years after the date the <br /> auditors' report is issued or for any additional period requested by the County. If we are aware that a <br /> federal and State awarding agency, pass-through entity, or auditee is contesting an audit finding, we will <br /> contact the party(ies) contesting the audit finding for guidance prior to destroying the workpapers. <br /> Our Firm, as well as all other major accounting firms,participates in a"peer review"program, covering <br /> our audit and accounting practices.This program requires that once every three years we subject our quality <br /> assurance practices to an examination by another accounting firm. As part of the process, the other firm <br /> will review a sample of our work. It is possible that the work we perform for you may be selected by the <br /> other firm for their review. If it is, they are bound by professional standards to keep all information <br /> confidential. If you object to having the work we do for you reviewed by our peer reviewer,please notify <br /> us in writing. <br /> SUBPOENAS <br /> In the event we are requested or authorized by you or required by government regulation, subpoena, or <br /> other legal process to produce our working papers or our personnel as witnesses with respect to our <br /> engagement for you, you will, so long as we are not a party to the proceeding in which the information is <br /> sought, reimburse us for our professional time and expense, as well as the fees and expenses of our <br /> counsel, incurred in responding to such a request. <br /> OTHER MATTERS <br /> If any dispute, controversy or claim arises in connection with the performance or breach of this agreement, <br /> either party may, on written notice to the other party,request that the matter be mediated. Such mediation <br /> would be conducted by a mediator appointed by and pursuant to the Rules of the American Arbitration <br /> Association or such other neutral facilitator acceptable to both parties. Both parties would exert their best <br /> efforts to discuss with each other in good faith their respective positions in an attempt to finally resolve <br /> such dispute or controversy. <br /> If any dispute, controversy,or claim arising out of or in connection with the performance or breach of this <br /> agreement cannot be resolved by mediation, then the dispute, controversy, or claim would be settled by <br /> arbitration in accordance with the rules of the American Arbitration Association(AAA)for the Resolution <br /> of Accounting Firm Disputes. The award issued by the arbitration panel maybe confirmed in a judgment <br /> by any federal or state court of competent jurisdiction. <br />