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Deloifte & <br />buche <br />/\ Suite 1800, First Union Capitol Center Telephone: 191 9) 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 />March 30, 1992 <br />The Board of County Commissioners <br />Orange County, North Carolina <br />Ladies and Gentlemen: <br />We are pleased to serve as independent accountants and auditors for Orange County, North <br />Carolina. Mr. Rex Price will be responsible for all services we perform for you. <br />It will be the responsibility of Mr. Price to make sure that your management receives quality <br />service. He will, as considered necessary, call upon other individuals with specialized <br />knowledge, either in this office or elsewhere in our firm. <br />While auditing and reporting on your annual financial statements is to be the recurring basic <br />service we provide, we would also like to assist you on issues as they arise throughout the <br />year. Hence, we hope you will call Mr. Price 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 the year ending <br />June 30, 1992, is to evaluate the fairness of presentation -of the statements in conformity with <br />generally accepted accounting principles, in all material respects. <br />Our audit will be conducted in accordance with generally accepted auditing standards which <br />involves obtaining an understanding of the internal control structure, including the control <br />environment, the accounting system and the control procedures established by management. <br />Based on our understanding, we will design our audit to provide reasonable assurance of <br />detecting errors and irregularities that are material to the financial statements. <br />Membe! <br />W. International <br />