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Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit of Financial Statements Performed In Accordance With Government Auditing Standards To the Board of Commissioners Orange County, North Carolina We have audited the accompanying financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Orange County, North Carolina, as of and for the year ended June 30, 2012, which collectively comprises and have issued our report thereon dated November 20, 2012.Our report includes a reference to other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Other auditors audited the financial statements of the Orange County ABC The financial statements of the Orange County ABC Board were not audited in accordance with Government Auditing Standards. Internal Control Over Financial Reporting Management of Orange County is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered Orange County control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Orange County Accordingly, we do not express an opinion on the effectiveness of Orange County Adeficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. Amaterial weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material , on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. 730 13th Avenue Drive SE Hickory, North Carolina 28602 Phone 828-327-2727 Fax 828-328-2324 13 South Center Street Taylorsville, North Carolina 28681 Phone 828-632-9025 Fax 828-632-9085 Toll Free Both Locations 1-800-948-0585Website: www.martinstarnes.com 138