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14 <br /> Orange County - 2020 Engagement Letter <br /> March 25, 2020 <br /> Page 2 <br /> 5. Register of Deeds' Supplemental Pension Fund Schedule of County Contributions—Pension <br /> Plan. <br /> 6. Other Post-Employment Benefits Schedule of Changes in the Net OPEB Liability and <br /> Related Ratios. <br /> 7. Other Post-Employment Benefits Schedule of County Contributions. <br /> 8. Other Post-Employment Benefits Schedule of OPEB Investment Returns. <br /> 9. Law Enforcement Officers' Special Separation Allowance Schedule of Changes in the Total <br /> Pension Liability and Related Ratios. <br /> We have also been engaged to report on supplementary information other than RSI that <br /> accompanies the County's financial statements. We will subject the following supplementary <br /> information to the auditing procedures applied in our audit of the financial statements and certain <br /> additional procedures, including comparing and reconciling such information directly to the <br /> underlying accounting and other records used to prepare the financial statements or to the financial <br /> statements themselves, and other additional procedures in accordance with auditing standards <br /> generally accepted in the United States of America and will provide an opinion on it in relation to <br /> the financial statements as a whole: <br /> 1. Schedule of expenditures of federal and state awards. <br /> 2. Combining and individual fund statements. <br /> 3. Supplemental ad valorem tax schedules. <br /> The following other information accompanying the financial statements will not be subjected to <br /> the auditing procedures applied in our audit of the financial statements, we have no responsibility <br /> for determining whether such other information is properly stated,and our auditor's report will not <br /> provide an opinion or any assurance on that other information: <br /> 1. Introductory section <br /> 2. Statistical section <br /> Audit Objectives <br /> The objective of our audit is the expression of opinions as to whether your basic financial <br /> statements are fairly presented, in all material respects,in conformity with U.S. generally accepted <br /> accounting principles and to report on the fairness of the supplementary information referred to in <br /> the second paragraph when considered in relation to the financial statements as a whole. The <br /> objective also includes reporting on- <br /> • Internal control over financial reporting and compliance with the provisions of laws, <br /> regulations, contracts and award agreements, noncompliance with which could have a <br /> material effect on the financial statements in accordance with Government Auditing <br /> Standards. <br /> • Internal control over compliance related to major programs and an opinion (or disclaimer <br /> of opinion) on compliance with federal statutes, regulations, and the terms and conditions <br /> of federal awards that could have a direct and material effect on each major program in <br /> accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of <br /> Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost <br />