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9 <br /> 1 Slide#11 <br /> >4+ <br /> Orange CounV, North Ccaralirw <br /> Rgquired Communications(Continued) <br /> Relationship with management <br /> We recelved full cooperation from the County's management and staff. <br /> There were no disagreements with management on accounting Issuesor financial reporting matters. <br /> Management Representation <br /> we requested.and received.written representations from management relating to the accuracy of Information <br /> �rcl ui]ed In the tlnarxlal statements and the completeness and accuracy of various Information recluested by us. <br /> Consultation with Other Accountants <br /> To the hest of our knowledge,management has not consulted with,or obtained opinions From,other independent <br /> accountants during the year,nor did we face any issues requiring outside consultation. <br /> Significant Issues Discussed with Management <br /> There'h'ere no significant issues discussed with management related to business conditions,plans,or strartegjes <br /> that may have affected the risk of material misstatement of the financial statements. <br /> Audtar's EilscussAm&Anafysls(A 9A) <br /> Jute 3a,2023 <br /> 2 <br /> 3 Slide #12 <br /> J <br /> Orange County, North Caralna <br /> Required Communications(Continued <br /> • Audit Adjustments <br /> Several adJustrrrents were required during the condu€t of the audit;these adj ustments have been provided to <br /> management and they haw provided us with representations tfwt the adjustments have been posted to the <br /> County's general ledger. <br /> we did not have any passed audit adjustments. <br /> Financial Statement Disclosures <br /> The footnote disclosures to the financial statements are also an integral part of the financial statements and the <br /> process used by management to accumulate the information included in the disclosures was the same process <br /> used In accumulating the statements. The overall neutrality. consistency, and clarity of the disclosures was <br /> considered as part of ou r a uck. <br /> • Information in Documents Containing Audited Financial Statements <br /> Our responsibility for other information in documents containing the Countys basic financial statements and our <br /> report thereon does not extend beyond the information identified in our report. If you intend to publish or <br /> otherwise reproduce the financial statements and make reference to our Firm,we must be provided with printers' <br /> proof for our review and approval before printing_ You must also provide us with a copy of the final reproduced <br /> material for our approval before it is distributed. <br /> • Auditor Independence <br /> In accordance with AICPA professional standards,MaJ is independent with regard to the County,its component <br /> urtut.and its respective financial reporting processes. <br /> AurfilMar's Nwassko$Analysts(ADBA) <br /> 4 Jana Sia,2023 <br /> 5 <br /> 6 <br />