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6 <br /> The Board of County Commissioners <br /> Orange County, North Carolina <br /> Page Three <br /> With respect to these other communications, it is our practice to discuss all comments, if <br /> appropriate, with the level of management responsible for the matters prior to their <br /> communication to senior management and/or the Board of County Commissioners. <br /> Full Disclosure Under the Law <br /> Publications from the following organization are considered by us in determining whether Orange <br /> County's financial statements include full disclosure under the law as required by the Local <br /> Government Commission Contract to Audit Accounts. <br /> Organization Publication <br /> United States Government Single Audit Act of 1984 <br /> OMB Circulars A-128 and A-133 <br /> Government Auditing Standards - <br /> Yellow Book <br /> State of North Carolina North Carolina G.S. 159.34 Annual <br /> Independent Audit; Rules and <br /> Regulations <br /> North Carolina Single Audit <br /> Implementation Act <br /> Government Accounting Standards Board Financial Reporting Standards <br /> National Council on Governmental <br /> Accounting Financial Reporting Standards <br /> American Institute of Certified Public <br /> Accountants Statement of Position 92-7 <br /> Financial Accounting Standards Boards SFAS <br />