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Orange County - 2020 Engagement Letter <br />March 25, 2020 <br />Page 2 <br /> <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 /> <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 /> <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 /> <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 /> <br /> 1. Introductory section <br />2. Statistical section <br /> <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 /> <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 /> <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 />DocuSign Envelope ID: D2809161-AA0B-4AFA-8A26-418CF7221077