2015-166 Finance - Martin Starnes & Associates for annual audit $88,300

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Our engagement will be conducted on the basis that Orange County's management acknowledge and understand that they have responsibility: a. For the design, implementation, and maintenance of internal control relevant to the eligibility intake function over certain major programs which is the best means of preventing or detecting errors or fraud; b. For selecting and determining the suitability and appropriateness of the criteria upon which the eligibility intake function over certain major programs will be evaluated; and c. To provide us with: 1. Access to all information of which management is aware that is relevant to the eligibility intake function over certain major programs such as records, documentation, and other matters and that you are responsible for the accuracy and completeness of that information; 2. Additional information that we may request from management for the purpose of performing the agreed upon procedures; and 3. Unrestricted access to persons within the entity from whom we determine it necessary to obtain attest evidence. As part of our engagement, we will request from management written confirmation concerning representations made to us in connection with the agreed upon procedures. We will issue a written report upon completion of the performance of the agreed-upon procedures. Our report will be addressed to The Honorable Beth A. Wood, CPA, State Auditor and Orange County Board of Commissioners. We will provide copies of our reports to Orange County and the Office of the State Auditor; however, management is responsible for distribution of the reports. The attest documentation for this engagement is the property of Martin Starnes & Associates, CPAs, P.A. and constitutes confidential information. However, we may be requested to make certain attest documentation available to the Office of the State Auditor pursuant to authority given to it by law or regulation. If requested, access to such attest documentation will be provided under the supervision of Martin Starnes & Associates, CPAs, P.A.'s personnel. Furthermore, upon request, we may provide copies of selected attest documentation to the Office of the State Auditor. The Office of the State Auditor may intend, or decide, to distribute the copies of information contained therein to others, including other governmental agencies. During the course of the engagement, we may communicate with you or with your personnel via fax or e-mail, and you should be aware that communication in those mediums contains a risk of misdirected or intercepted communications. Marcie Spivey is the engagement partner for the services specified in this letter. Her responsibilities include supervising Martin Starnes &Associates, CPAs, P.A. services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the agreed-upon procedures report.