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AULDIN 10 <br /> & ENKINS --- <br /> ORANGE COUNTY <br /> Results of 2020 Audit (continued) NORTH CAROLINA <br /> ■ Consultation with Other Accountants <br /> — To the best of our knowledge, management has not consulted with, or obtained opinions from, other independent accountants during <br /> the year, nor did we face any issues requiring outside consultation. <br /> ■ Significant Issues Discussed with Management <br /> — There were no significant issues discussed with management related to business conditions, plans, or strategies that may have <br /> affected the risk of material misstatement of the financial statements. <br /> ■ Information in Documents Containing Audited Financial Statements <br /> — Our responsibility for other information in documents containing the County's comprehensive annual financial report and our report <br /> thereon does not extend beyond the information identified in our report. If the County intends to publish or otherwise reproduce the <br /> financial statements and make reference to our firm, we must be provided with printers' proof for our review and approval before <br /> printing. The County must also provide us with a copy of the final reproduced material for our approval before it is distributed. <br /> ■ Auditor Independence <br /> — In accordance with AICPA professional standards, M&J is independent with regard to the County and its financial reporting process. <br /> — There were no fees paid to M&J for management advisory services during fiscal year 2020 that might affect our independence as <br /> auditors. <br /> 6 <br />