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Internal Control Over Compliance <br />The management of Orange County is responsible for establishing and maintaining effective internal <br />control over compliance with the requirements of laws, regulations, contracts, and grants applicable to <br />State programs. In planning and performing our audit, we considered Orange County <br />over compliance with the requirements that could have a direct and material effect on a major State <br />program in order to determine our auditing procedures for the purpose of expressing our opinion on <br />compliance and to test and report on internal control over compliance in accordance with applicable <br />sections of OMB Circular A-133 and the State Single Audit Implementation Act, but not for the purpose <br />of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do <br />not express an opinion on the effectiveness of Orange County over compliance. <br />Adeficiency in internal control over compliance exists when the design or operation of a control over <br />compliance does not allow management or employees, in the normal course of performing their assigned <br />functions, to prevent, or detect and correct, non-compliance with a type of compliance requirement of a <br />State program on a timely basis. Amaterial weakness in internal control over compliance is a deficiency, <br />or combination of deficiencies, in internal control over compliance, such that there is a reasonable <br />possibility that material non-compliance with a type of compliance requirement of a State program will <br />not be prevented, or detected and corrected, on a timely basis. <br />Our consideration of internal control over compliance was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal control over <br />compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not <br />identify any deficiencies in internal control over compliance that we consider to be material weaknesses, <br />as defined above. <br />This report is intended solely for the information and use of management, others within the organization, <br />members of the Board of Commissioners, federal and State awarding agencies, and pass-through entities, <br />and is not intended to be, and should not be, used by anyone other than these specified parties. <br />Martin Starnes & Associates, CPAs, P.A. <br />November 20, 2012 <br />143 <br /> <br />