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14 <br /> 1 - The footnote disclosures to the financial statements are also an integral <br /> 2 part of the financial statements and the process used by management <br /> 3 to accumulate the information included in the disclosures was the same <br /> 4 process used in accumulating the statements. The overall neutrality, <br /> 5 consistency, and clarity of the disclosures was considered as part our <br /> 6 audit. <br /> 7 <br /> 8 Relationship with Management <br /> 9 - We received full cooperation from the County's management and staff. <br /> 10 - There were no disagreements with management on accounting issues or <br /> 1� financial reporting matters. <br /> 14 Audit Adjustments <br /> 15 - There were several posted adjustments, which were necessary during the audit <br /> 16 process. Those entries have been provided to management and have all been <br /> 17 recorded on the County's general ledger by management and they have agreed <br /> 18 with all adjustments. There was one proposed and passed adjustment related to <br /> 19 the understated depreciation of completed capital outlay projects. This <br /> 20 adjustment has been provided to management. Evaluated by management, and <br /> 21 deemed immaterial to the County's financial statements. <br /> 22 <br /> 23 Management Representation <br /> 24 - We requested, and received, written representations from <br /> 25 management relating to the accuracy of information included in <br /> 26 the financial statements and the completeness and accuracy of <br /> 27 various information requested by us. <br /> 28 <br /> 29 Consultation with Other Accountants <br /> 30 <br /> 31 - To the best of our knowledge, management has not consulted with, or <br /> 32 obtained opinions from, other independent accountants during the <br /> 33 year, nor did we face any issues requiring outside consultation. <br /> 34 <br /> 35 Significant Issues Discussed with Management <br /> 36 - There were no significant issues discussed with management <br /> 37 related to business conditions, plans, or strategies that may have <br /> 38 affected the risk of material misstatement of the financial statements. <br /> 39 <br /> 40 Information in Documents Containing Audited Financial Statements <br /> 41 - Our responsibility for other information in documents containing the <br /> 42 County's comprehensive annual financial report and our report <br /> 43 thereon does not extend beyond the information identified in our <br /> 44 report. If the County intends to publish or otherwise reproduce the <br /> 45 financial statements and make reference to our firm, we must be <br /> 46 provided with printers' proof for our review and approval before <br /> 47 printing. The County must also provide us with a copy of the final <br /> 48 reproduced material for our approval before it is distributed. <br /> 49 <br /> 50 Auditor Independence <br />