2018-233 Finance - Mauldin and Jenkins audit 2018

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AULDIN & ENKINS April 26, 2018 The Board of County Commissioners and Bonnie Hammersley, County Manager Orange County,North Carolina 200 South Cameron Street Hillsborough,North Carolina 27278 Attn: Mr. Gary Donaldson, Chief Financial Officer, and Ms. Bonnie Hammersley, County Manager We are pleased to confirm our understanding of the terms of our engagement and the nature and limitations of the services we are to provide for Orange County,North Carolina (the "County"). We will apply the agreed-upon procedures detailed below, which were specified and agreed to by the County, to the accounting records related to the receipts for the Aging Services office;AMS office; Solid Waste office; Department of Environment, Agriculture, Parks & Recreation (DEAPR); Planning office; Environmental Health office;Health and Human Services office;Library department; Tax Administration office;Visitors' Bureau office; Child Support office; and Finance department(collectively,the"Offices") for the fiscal year ended April 30, 2018. This engagement is solely to assist the County in evaluating certain information related to the receipts made at the Offices. Our engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures to be performed is solely the responsibility of the County. Consequently,.we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The specific agreed-upon procedures to be performed are outlined as follows: 1) We will obtain the general ledger details for the general ledger revenue accounts for each of the Offices. 2) From the general ledger details obtained in step 1,we will select forty (40)transactions from each general ledger account. 3) For each of the transactions selected in step 2, we will obtain the summary of daily receipts from the respective Office. 4) For the summary of daily receipts obtained in step 3, we will obtain the corresponding(a) deposit slip if the collection was for cash, checks, or cheque; (b) ACH posting batch from the third party processor; or (c) credit card posting batch from the third party processor, collectively known as "deposit verification." 200 GALLERIA PARKWAY S.E.,SUITE 1700-ATLANTA,GA 30339-5946•770-955-8600-800-277-0080-FAX 770-980-4489-www.mjcpa.com Members of The American Institute of Certified Public Accountants-RSM International