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14 <br /> <br /> Audit Adjustments <br />- There were several posted adjustments, which were necessary during the audit <br />process. Those entries have been provided to management and have all been <br />recorded on the County’s general ledger by management and they have agreed <br />with all adjustments. There was one proposed and passed adjustment related to <br />the understated depreciation of completed capital outlay projects. This <br />adjustment has been provided to management. Evaluated by management, and <br />deemed immaterial to the County’s financial statements. <br /> <br /> Management Representation <br />- We requested, and received, written representations from <br />management relating to the accuracy of information included in the <br />financial statements and the completeness and accuracy of various <br />information requested by us. <br /> <br /> Consultation with Other Accountants <br />- To the best of our knowledge, management has not consulted with, or <br />obtained opinions from, other independent accountants during the <br />year, nor did we face any issues requiring outside consultation. <br /> <br /> Significant Issues Discussed with Management <br />- There were no significant issues discussed with management <br />related to business conditions, plans, or strategies that may have <br />affected the risk of material misstatement of the financial statements. <br /> <br /> Information in Documents Containing Audited Financial Statements <br />- Our responsibility for other information in documents containing the <br />County’s comprehensive annual financial report and our report <br />thereon does not extend beyond the information identified in our report. <br />If the County intends to publish or otherwise reproduce the financial <br />statements and make reference to our firm, we must be provided with <br />printers’ proof for our review and approval before printing. The County <br />must also provide us with a copy of the final reproduced material for <br />our approval before it is distributed. <br /> <br /> Auditor Independence <br />- In accordance with AICPA professional standards, M&J is independent with <br />regard to the County and its financial reporting process. <br />- There were no fees paid to M&J for management advisory services during <br />fiscal year 2018 that might affect our independence as auditors. <br /> <br />General Balance Ratio to Expenditures – chart <br /> <br />Trend Analysis of Property and Sales Tax Revenue per Capita - Chart <br /> <br />General Fund Budget to Actual Results for FY 2018 - Chart <br /> General Fund revenues were 2.4% more than the amended budgeted <br />amount. The actual revenue was over budget due to increased actual <br />property tax collections.