Orange County NC Website
5 <br /> Deloifte & <br /> Touche LLP <br /> Suite 1800 Telephone:(919)546-8000 <br /> First Union Capitol Center Telex:4995716 <br /> 150 Fayetteville Street Mall Facsimile:(919)833-3276 <br /> P.O.Box 2778 <br /> Raleigh,North Carolina 27602-2778 <br /> May 23, 1997 <br /> The Board of County Commissioners <br /> Orange County,North Carolina <br /> Dear Ladies and Gentlemen: <br /> We are pleased to serve as independent accountants and auditors for Orange County,North Carolina <br /> (the"County")for the year ending June 30, 1997. Mr. K.Alan Lonbom will be responsible for the <br /> services that we perform for the County. <br /> It will be the responsibility of Mr.Lonbom to ensure that the County receives quality service. Mr. <br /> Lonbom will, as considered necessary,call on other individuals with specialized knowledge,either in <br /> this office or elsewhere in our Firm,to assist in the performance of our services. <br /> While auditing and reporting on the County's general purpose financial statements for the year ending <br /> June 30, 1997,is the service that we will provide,we would also like to assist the County on issues as <br /> they arise throughout the year. Hence,we hope that the County will call Mr. Lonbom whenever <br /> management believes he can be of assistance. <br /> This letter sets forth our understanding of the terms and objectives of our engagement,the nature and <br /> scope of the services we will provide and the related fee arrangements. <br /> Audit of General Purpose Finanaal Statements and Other Reporting <br /> We will audit the County's general purpose financial statements as of and for the year ending June 30, <br /> 1997. In addition, we will report on the County's Schedule of Federal and State Financial Assistance <br /> and compliance with laws and regulations related to federal and state financial assistance. <br /> Our audit will be conducted in accordance with Government Auditing Standards, issued by the <br /> Comptroller General of the United States,Office of Management and Budget Circular A-133,Audits <br /> of States, Local Governments and Nonprofit Institutions,and the State Single Audit Implementation <br /> Act. <br /> The objective of an audit carried out in accordance with these standards is(D the expression of our <br /> opinion concerning whether the general purpose financial statements present fairly,in all material <br /> respects,the financial position, results of operations and cash flows of the proprietary fiord type of the <br /> organization in conformity with generally accepted accounting principles, (ii)reporting on the internal <br /> Deloftt buche <br /> Tohmatsu <br /> irdernatMA <br />