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Orange County <br /> April 26, 2018 <br /> Page 2 <br /> 5) We will trace the selected general ledger transaction obtained in step 2 to the summary of daily <br /> receipts obtained in step 3, noting any discrepancies. <br /> 6) We will compare the summary of daily receipts obtained in step 3 to the corresponding deposit <br /> verification obtained in step 4, noting any discrepancies. <br /> 7) We will obtain a detail listing from each of the Offices subsidiary ledger system of all receipts <br /> issued from May 1, 2017 through April 30, 2018. <br /> 8) We will review the receipt listings obtained in step 7 and identify any breaks, gaps, or <br /> discontinuation in the sequential use of the receipt numbers. <br /> 9) For any discrepancies identified in step 8,we will obtain copies of the cancelled or voided receipts <br /> to support the discrepancy. Any unsupported discrepancies will be noted. <br /> 10)From the detail subsidiary listing of receipts obtained in step 7, we will select a sample of forty <br /> (40) receipts for each Office. <br /> 11)We will obtain a copy of the actual receipt issued for each item selected in step 10. <br /> 12)We will obtain the daily drawer reconciliation for each of the receipts selected in step 10. <br /> 13)We will obtain the corresponding(a) deposit slip if the collection was for cash, checks, or cheque; <br /> (b) ACH posting batch from the third party processor; or (c) credit card posting batch from the <br /> third party processor, collectively known as"deposit verification"for each receipt selected in step <br /> 10. <br /> 14)We will compare the receipts selected in step 11 with the daily drawer reconciliation obtained in <br /> step 12, noting if the reconciliation was performed during the cash receipting process. <br /> 15)The daily drawer reconciliation, obtained in step 12, will be compared to the deposit verification <br /> obtained in step 13, and any discrepancies will be noted. <br /> Because the agreed-upon procedures listed above do not constitute an examination or review, we will not <br /> express an opinion or conclusion on any of the specific elements, accounts, or items referred to in our <br /> report. In addition,we have no obligation to perform any procedures beyond those listed above. <br /> We will issue a written report upon completion of our engagement that lists the procedures performed and <br /> our findings. Our report will be addressed to the Board of County Commissioners of Orange County, <br /> North Carolina. If, for any reason, we are unable to complete any of the procedures, we will describe in <br /> our report any restrictions on the performance of the procedures, or not issue a report and withdraw from <br /> this engagement. You understand that the report is intended solely for the information and use of Orange <br /> County, North Carolina, and should not be used by anyone other than these specified parties. Our report <br /> will contain a paragraph indicating that had we performed additional procedures,other matters might have <br /> come to our attention that would have been reported to you. <br /> An agreed-upon procedures engagement is not designed to detect instances of fraud or noncompliance <br /> with laws or regulations; however, we will communicate to you any known and suspected fraud and <br />