Agenda - 05-08-2002 - 8c - Laserfiche WebLink

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5 As required by OMB Circular A-133 and the State Single Audit Implementation Act we will perform tests of controls to evaluate the effectiveness of the design and operation ofcondols that we consider relevant to preventing or dencdng mmeriW motOmplionce with compliance:requirements,aWfica de m eachmajor federal and State award pregram. However, our tests will he less in scope than would be necessary to tender an opwon on those commis and,zccmdilWY.no opinion will be expressed in our report on normal control issued pursuano to OMB Circular A-133 and the State Single Audit Implementation Ace. We are prepared at your request he perform a more in-depth assessment of the County's internal control troctme, and report Our martens and recommendations,or to conduct an exannotoon mgagemetn on the effectiveness of your internal count structure. We would he pleased to discuss fees for these services, which depend on then scope. MSPONSIBIWTIES AS TO COMPLIANCE Our audit will be conducted in accordance with the standards refined to in the section Summary of Services. l pert Ofobtairdng reasonable asswance abam whether compliance a wit a sNtemenu are fine of material and the Prove we will perform and of tyre Ceanty's compliance with applicable laws and regulationa and the procedures; of contracts and agreements,op including grant agreemrnN. However, the Objective of those procedures will not be to provide an option on overall compliance nment Au and St call not express such an opirtiao m our Wed on cornplievice issued pursuant m Povernmemnvdving SrmMmdr. OMB Chculu A-133 and the State Single Audit Implementation Act rcgvves thu we also plan and lxuarr t the audit In obtain reasonable assurance about whether to auditor has complied with applicable laws and reguladons and the provisions of contracts and grant agreements applicable re major programs. Our procedures will consist of the applicable proecolutes desuibed m the OAS Circular A-133 Compliance Supplement arm the Compliance Supplement provided by the Local Oovemmem Commission for auditors in North Carolina for the types of compliance requiremenn Nat could have a trust real material effect of each of the Cc=Vs major programs. The purpose of Nose procedures will he to express an opinion on me Courdy's compliance with requirements applicable on major Vorsoms in our report on compliance issued pursuant to OtiB Circular A-133 and the State Single Audit Implementation Act. At the conclusion of the engagemanG it is management's responsibility to submit the reporting package (including the basic financial statements,schedule ofexpendinues of lideml and state awards,summary schedule of prior audit findings, aunfirm s mpdrt, and corrective action plan) along with the Dam collation Form to the designated federal clearinghouse and,ifaMoloriate,to pass-through entities.The Dam Collection Form and the reporting package must be embedded widtia the earlier of 30 days aften receipt of rise madames reports or 13 months slier the end of the audit period,unless a longer period is agreed to in advance by the cog anent or oversight aleatory for audit Our procedures relative to compliance with laws and reguladots and internal control over financial mpmmgmelmaodmNmsediacussedherein. WewoWdbehappy todisemsaourpmcedmeswiNyam further at your request.