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10 <br /> <br />o The significant accounting policies used by the County are described in Note 1 to <br />the basic financial statements. <br />o The policies used by the County are in accordance with generally accepted <br />accounting principles and similar government organizations. <br />o In considering the qualitative aspects of its policies, the County is not involved in <br />any controversial or emerging issues for which guidance is not available. <br /> Management Judgment/Accounting Estimates <br />o The County uses various estimates as part of its financial reporting process – <br />including valuation of accounts receivable, depreciation of capital assets, self- <br />insurance claim liabilities, and pension and OPEB assumptions. <br />o Management’s estimates used in preparation of financial statements were <br />deemed reasonable in relation to the financial statements taken as a whole. We <br />considered this information and the qualitative aspects of management’s <br />calculations in evaluating the County’s significant accounting estimates. <br /> Financial Statement Disclosures <br />o The footnote disclosures to the financial statements are also an integral part of <br />the financial statements and the process used by management to accumulate the <br />information included in the disclosures was the same process used in <br />accumulating the statements. The overall neutrality, consistency, and clarity of <br />the disclosures were considered as part our audit. <br /> Relationship with Management <br />o We received full cooperation from the County’s management and staff. <br />There were no disagreements with management on accounting issues or <br />financial reporting matters. <br /> Audit Adjustments <br />o 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. <br /> Management Representation <br />o We requested, and received, written representations from management relating <br />to the accuracy of information included in the financial statements and the <br />completeness and accuracy of various information requested by us. <br /> Consultation with Other Accountants <br />o To the best of our knowledge, management has not consulted with, or obtained <br />opinions from, other independent accountants during the year, nor did we face <br />any issues requiring outside consultation. <br /> Significant Issues Discussed with Management <br />o There were no significant issues discussed with management related to business <br />conditions, plans, or strategies that may have affected the risk of material <br />misstatement of the financial statements. <br /> Information in Documents Containing Audited Financial Statements <br />o Our responsibility for other information in documents containing the County’s <br />comprehensive annual financial report and our report thereon does not extend <br />beyond the information identified in our report. If the County intends to publish or <br />otherwise reproduce the financial statements and make reference to our firm, we <br />must be provided with printers’ proof for our review and approval before printing. <br />The County must also provide us with a copy of the final reproduced material for <br />our approval before it is distributed. <br /> Auditor Independence