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9 <br /> May 23, 1997 <br /> The Board of County Commissioners <br /> Page 5 <br /> Other Communications Arising From the Audit <br /> In connection with the planning and the performance of our audit,generally accepted auditing <br /> standards and Government Auditing Standards require that we ensure that certain matters are <br /> communicated to management and Members of the Board of County Commissioners related to the <br /> conduct of our audit,including,when applicable: <br /> • Our responsibility as auditors under generally accepted auditing standards <br /> • Significant accounting policies <br /> • Management judgments and accounting estimates <br /> • Significant audit adjustments (recorded and unrecorded) <br /> • Other information in documents containing audited financial statements <br /> • Disagreements with management <br /> • Consultation by management with other accountants on significant matters <br /> • Difficulties encountered in performing the audit <br /> • Major issues discussed with management prior to our retention as auditors. <br /> We may also have other comments for management on matters we have observed and possible ways <br /> to improve the efficiency of the County's operations or other recommendations concerning internal <br /> control. <br /> With respect to these other communications,it is our practice to discuss all comments,if appropriate, <br /> with the level of management responsible for the matters,prior to their communications to senior <br /> management and/or the Members of the Board of County Commissioners. <br />