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DocuSign Envelope ID: FD83399B-C72A-42C4-A531-71667A72DBC7 <br /> AULDIN <br /> & ENKIN S <br /> May 31, 2019 <br /> The Board of County Commissioners and <br /> Bonnie Hammersley, County Manager <br /> Orange County,North Carolina <br /> 200 South Cameron Street <br /> Hillsborough,North Carolina 27278 <br /> Attn: Mr. Gary Donaldson, Chief Financial Officer, and Ms. Bonnie Hammersley, County <br /> Manager <br /> We are pleased to confirm our understanding of the services we are to provide Orange County, <br /> North Carolina (the County) for the year ended June 30, 2019. We will audit the financial <br /> statements of the governmental activities, the business-type activities, the aggregate discretely <br /> presented component units, each major fund, and the aggregate remaining fund information, <br /> including the related notes to the financial statements, which collectively comprise the basic <br /> financial statements, of Orange County, North Carolina as of and for the year then ended. These <br /> statements will include the budgetary comparison information for the General Fund. We will <br /> obtain and place reliance on the report of other auditors for the Orange County ABC Board, a <br /> discretely presented component unit of the County. Accounting standards generally accepted in <br /> the United States of America provide for certain required supplementary information (RSI), such <br /> as management's discussion and analysis (MD&A), to supplement the County's basic financial <br /> statements. Such information, although not a part of the basic financial statements, is required by <br /> the Governmental Accounting Standards Board who considers it to be an essential part of financial <br /> reporting for placing the basic financial statements in an appropriate operational, economic, or <br /> historical context. As part of our engagement, we will apply certain limited procedures to the <br /> County's RSI in accordance with auditing standards generally accepted in the United States of <br /> America. These limited procedures will consist of inquiries of management regarding the methods <br /> of preparing the information and comparing the information for consistency with management's <br /> responses to our inquiries,the basic financial statements, and other knowledge we obtained during <br /> our audit of the basic financial statements. We will not express an opinion or provide any <br /> assurance on the information because the limited procedures do not provide us with sufficient <br /> evidence to express an opinion or provide any assurance. The following RSI is required by U.S. <br /> generally accepted accounting principles and will be subjected to certain limited procedures, but <br /> will not be audited: <br /> I. Management's Discussion and Analysis (MD&A). <br /> 2. Local Governmental Employees' Retirement System Schedule of County's Proportionate <br /> Share of the Net Pension Liability. <br /> 3. Local Governmental Employees' Retirement System Schedule of County Contributions — <br /> Pension Plan. <br /> 4. Register of Deeds' Supplemental Pension Fund Schedule of County's Proportionate Share <br /> of the Net Pension Liability. <br /> 200 GALLERIA PARKWAY S.E.,SUITE 1700•ATLANTA,GA 30339-5946.770-955-8600.800-277-0080•FAX 770-980-4489•www.mjcpa.com <br /> Members of The American Institute of Certified Public Accountants•RSM International <br />