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16 <br /> ARTIN , STARVES <br /> & AssaCIATES, CPAs, P.A. <br /> "A Prgfessio"al Association of C cer tifred Public Accoientetnts and hfaneagernent Consultants" <br /> Our consideration of internal control was for the limited purpose described in the first paragraph of this <br /> section and was not designed to identify all deficiencies in internal control over financial reporting that <br /> might be material weaknesses or significant deficiencies and therefore,material weaknesses or significant <br /> deficiencies may exist that were not identified. We did identified certain deficiencies in internal control, <br /> described in the accompanying Schedule of Findings and Questioned Costs as items 2015-001 and 2015- <br /> 002,that we consider to be a material weaknesses. <br /> Compliance and Other Matters <br /> As part of obtaining reasonable assurance about whether Orange County's financial statements are free <br /> from material misstatement, we performed tests of its compliance with certain provisions of laws, <br /> regulations, contracts, and grant agreements,non-compliance with which could have a direct and material <br /> effect on the determination of financial statement amounts. However, providing an opinion on <br /> compliance with those provisions was not an objective of our audit, and accordingly, we do not express <br /> such an opinion. The results of our tests disclosed no instances of non-compliance or other matter that is <br /> required to be reported under Government Auditing Standards. <br /> Orange County's Response to Finding <br /> Orange County's responses to the findings identified in our audit are described in the accompanying <br /> Schedule of Findings and Questioned Costs. The County's responses are not subjected to the auditing <br /> procedures applied in the audit of the financial statements, and accordingly, we express no opinion on <br /> them. <br /> Purpose of this Report <br /> The purpose of this report is solely to describe the scope of our testing of internal control and compliance <br /> and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal <br /> control or on compliance. This report is an integral part of an audit performed in accordance with <br /> Government Auditing Standards in considering the entity's internal control and compliance. <br /> Accordingly,this communication is not suitable for any other purpose. <br /> Eate...✓�,,,�.,� eise,7m� CPQs, )0k. <br /> Martin Starnes &Associates, CPAs, P.A. <br /> Hickory,NC <br /> December 10, 2015 <br /> 730 13th Avenue Drive SE♦Hickory,North Carolina 28602♦Phone 828-327-2727♦Fax 828-328-2324 <br /> 13 South Center Street♦Taylorsville,North Carolina 28681 ♦Phone 828-632-9025♦Fax 828-632-9085 <br /> Toll Free Both Locations 1-800-948-0585♦Website:www.martinstames.com <br />