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17 <br /> Orange County - 2020 Engagement Letter <br /> March 25, 2020 <br /> Page 5 <br /> state awards. You also agree to include the audited financial statements with any presentation of <br /> the schedule of expenditures of federal and state awards that includes our report thereon or make <br /> the audited financial statements readily available to intended users of the schedule of expenditures <br /> of federal and state awards no later than the date the schedule of expenditures of federal and state <br /> awards is issued with our report thereon. Your responsibilities include acknowledging to us in the <br /> written representation letter that (1) you are responsible for presentation of the schedule of <br /> expenditures of federal and state awards in accordance with the Uniform Guidance and the State <br /> Single Audit Implementation Act; (2)you believe the schedule of expenditures of federal and state <br /> awards, including its form and content, is stated fairly in accordance with the Uniform Guidance <br /> and State Single Audit Implementation Act; (3)the methods of measurement or presentation have <br /> not changed from those used in the prior period (or, if they have changed, the reasons for such <br /> changes): and (4) you have disclosed to us any significant assumptions or interpretations <br /> underlying the measurement or presentation of the schedule of expenditures of federal and state <br /> awards. <br /> You are also responsible for the preparation of the other supplementary information, which we <br /> have been engaged to report on, in conformity with U.S. generally accepted accounting principles. <br /> You agree to include our report on the supplementary information in any document that contains <br /> and indicates that we have reported on the supplementary information. You also agree to include <br /> the audited financial statements with any presentation of the supplementary information that <br /> includes our report thereon or make the audited financial statements readily available to users of <br /> the supplementary information no later than the date the supplementary information is issued with <br /> our report thereon. Your responsibilities include acknowledging to us in the written representation <br /> letter that(1)you are responsible for presentation of the supplementary information in accordance <br /> with GAAP; (2) you believe the supplementary information, including its form and content, is <br /> fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have <br /> not changed from those used in the prior period (or, if they have changed, the reasons for such <br /> changes): and (4) you have disclosed to us any significant assumptions or interpretations <br /> underlying the measurement or presentation of the supplementary information. <br /> With regard to an exempt offering document with which Mauldin & Jenkins is not involved, you <br /> agree to clearly indicate in the exempt offering document that Mauldin & Jenkins is not involved <br /> with the contents of such offering document. <br /> Management is responsible for establishing and maintaining a process for tracking the status of <br /> audit findings and recommendations. Management is also responsible for identifying and <br /> providing report copies of previous financial audits, attestation engagements, performance audits <br /> or other studies related to the objectives discussed in the Audit Objectives section of this letter. <br /> This responsibility includes relaying to us corrective actions taken to address significant findings <br /> and recommendations resulting from those audits, attestation engagements,performance audits, or <br /> studies. You are also responsible for providing management's views on our current findings, <br /> conclusions, and recommendations, as well as your planned corrective actions, for the report, and <br /> for the timing and format for providing that information. <br />