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C� <br />I I <br />Deloitte & <br />buche <br />/\ Suite 1800, First Union Capitol Center Telephone: (919) 546 -8000 <br />150 Fayetteville Street Mall Facsimile: (919) 833 -3276 <br />P.O. Box 2778 Telex: 4995716 <br />Raleigh, North Carolina 27602 -2778 <br />INDEPENDENT AUDITORS' REPORT ON SCHEDULE OF FINANCIAL ASSISTANCE <br />The Board of County Commissioners <br />Orange County, North Carolina <br />we have audited the general purpose financial statements <br />North Carolina, for the year ended June 30, 1991, and ha <br />thereon dated September 13, 1991. These general purpose <br />are the responsibility of Orange County, North Carolina, <br />responsibility is to express an opinion on these general <br />statements based on our audit. <br />of Orange County, <br />ve issued our report <br />financial statements <br />management. Our <br />purpose financial <br />We conducted our audit in accordance with generally accepted auditing standards <br />and Government Auditing Standards, issued by the Comptroller General of the <br />United States. Those standards require that we plan and perform the audit to <br />obtain reasonable assurance about whether the general purpose financial state- <br />ments are free of material misstatement. An audit includes examining, on a <br />test basis, evidence supporting the amounts and disclosures in the general <br />purpose financial statements. An audit also includes assessing the accounting <br />principles used and significant estimates made by management, as well as <br />evaluating the overall financial statement presentation. We believe that our <br />audit provides a reasonable basis for our opinion. <br />Our audit was made for the purpose of forming an opinion on the general purpose <br />financial statements of Orange County, North Carolina, taken as a whole. The <br />accompanying schedule of financial assistance for the year ended June 30, 1991, <br />which is also the responsibility of the management of Orange County, North <br />Carolina, is presented for purposes of additional analysis and is not a <br />required part of the general purpose financial statements. The information in <br />that schedule has been subjected to the auditing procedures applied in our <br />audit of the general purpose financial statements and, in our opinion, is <br />fairly presented in all material respects in relation to the general purpose <br />financial statements taken as a whole. <br />September 13, 1991 <br />Member <br />w "T <br />Urge I International <br />(See Pg. 8. #4) 9. <br />