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Deloitte & <br />buche <br />May 7, 1991 <br />The Board of County Commissioners <br />Orange County, North Carolina <br />Ladies and Gentlemen: <br />2000 Center Plaza Building <br />P.Q, Box 2778 <br />Raleigh, North Carolina 27602 -2778 <br />Telephone: (919) 828 -0716 <br />�61 <br />ITT Telex: 4995716 <br />Facsimile: (919) 833 -3276 <br />We are pleased to serve as independent accountants and auditors for Orange <br />County, North Carolina. Mr. Rex Price will be responsible for all services we <br />perform for you. <br />It will be the responsibility of Mr. Price to make sure that your management <br />receives quality service. He will, as considered necessary, call upon other <br />individuals with specialized knowledge, either in this office or elsewhere in <br />our firm. <br />While auditing and reporting on your annual financial statements is to be the <br />recurring basic service we provide, we would also like to assist you on issues <br />as they arise throughout the year. Hence, we hope you will call Mr. Price <br />whenever you feel he can be of assistance. <br />Audit of Financial Statements <br />The purpose of our engagement to audit the County's financial statements for <br />the year ending June 30, 1991, is to evaluate the fairness of presentation of <br />the statements in conformity with generally accepted accounting principles, in <br />all material respects. <br />Our audit will be conducted in accordance with generally accepted auditing <br />standards which involves obtaining an understanding of the internal control <br />structure, including the control environment, the accounting system and the <br />control procedures established by management. Based on our understanding, we <br />will design our audit to provide reasonable assurance of detecting errors and <br />irregularities that are material to the financial statements. <br />