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The reports on internal control and compliance will each include a statement that the report is A
<br />intended solely for the information and use of the audit committee, management, specific legislative "T
<br />or regulatory bodies, federal and State awarding agencies, and if applicable, pass-through entities
<br />and is not intended to be and should not be used by anyone other than these specified parties,
<br />As part of our engagement, we will prepare the financial statements and note disclosures from
<br />individual fund trial balances that you will provide. However, management is responsible for the
<br />financial statements and note disclosures, In your representation to us, you will be asked to
<br />acknowledge our role in this regard, and your review, approval, and responsibility for the financial
<br />statements and note disclosures. Further, you are responsible for designating a qualified
<br />management-level individual to be responsible and accountable for overseeing these services,
<br />Also, as part of our engagement, we will assist the County in preparing the schedule of federal and
<br />State financial assistance (the "schedule") for the year ended June 30, 2006, This schedule is
<br />required to be included as part of the basic financial statements for the year ending June 30, 2006,
<br />in accordance with the provisions of OMB CircularA-133, "Audits of States, Local Governments and
<br />Non-Profit Organizations;" and the State Single Audit Implementation Act. However, management is
<br />responsible for the schedule. In your representation to us, you will be asked to acknowledge our role
<br />in this regard, and your review, approval, and responsibility for the schedule, Further, you are
<br />responsible for designating a qualified management-level individual to be responsible and
<br />accountable for overseeing these services,
<br />Any additional services that you may request, and that we agree to provide, will be the subject of
<br />separate written arrangements. Should the entity wish to include or incorporate by reference these
<br />financial statements and our report thereon into any official statement or any other document related
<br />to the offering of debt securities at some future date, we would consider our consent to the inclusion
<br />of our report into another such document at that time. However, we are required by auditing
<br />standards generally accepted in the United States of America to perform certain procedures before
<br />we can give our permission as to the inclusion of our report into another such document. You agree
<br />that you will not include or incorporate by reference these financial statements and our report
<br />thereon into any other document without our prior written consent,
<br />I will be responsible for assuring the overall quality, value, and timeliness of our services to you, and
<br />will lead the engagement..
<br />YOUR EXPECTATIONS
<br />As part of our planning process, we will discuss with you your expectations of Cherry, Bekaert &
<br />Holland, L.L.P., changes that occurred during the year, your views on risks facing you, any
<br />relationship issues with Cherry, Bekaert & Holland, L.L..P„ and specific engagement arrangements
<br />and timing, Our service plan, which includes our audit plan, is designed to provide a foundation for
<br />an effective, efficient, and quality-focused approach to accomplish the engagement objectives ahd
<br />to meet or exceed your expectations. Ourservice plan will be reviewed with you periodically and will
<br />serve as a benchmark against which you will be able to measure our performance.
<br />TERMS AND CONDITIONS SUPPORTING FEE
<br />As a result of our planning process, the County and Cherry, Bekaert & Holland, L.L.P. have agreed
<br />to a fee, subject to the following conditions.
<br />To facilitate meeting our mutual objectives, the County will provide in a timely manner audit
<br />schedules and supporting information, including timely communication of all significant accounting
<br />and financial reporting matters, as well as working space and clerical assistance as mutually agreed
<br />upon and as is normal and reasonable in the circumstances..
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