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9 <br /> Slide#11 <br /> Orange County, Narfh CAru(fiT{7 <br /> Required CommunicationsfContinuedl <br /> • Relationship with Management <br /> we recelved full cooperation from the Coungs rnanagemenc and staff. <br /> There were m disagreements wlih managemen(on accounting Issues or Anarxlal reportln maaers. <br /> Management Representation <br /> we requested,and re€elved.wrltcen representatlons from management relacing to the accuracy of Informaclon <br /> Included In the llnanclal scacemencs and the completeness and accuracy of varlous Informailun requested by us. <br /> Consultation with Other Accountants <br /> To the bestof our knowledge,management has not consulted with,orobtained 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 were no significant issues discussed with management related to business oonditions,plans,or strategies <br /> that may have affected the risk of material misstatement of the financial statements. <br /> Arn&W'.s AnaiysJ&(A.DBA) <br /> Jane 3Q 2023 <br /> Slide #12 <br /> Orange Cawrrty, North Cara(+rra <br /> Required Communications(Continued) <br /> • Audit Adjustments <br /> several adjustments were required during the conduct of the audlt;these adjustments have been provided to <br /> management and they have provided us with representations that the adjustments have been pasted to the <br /> Counys 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 a€cbmbia(Ing the statements. The overall neucrallty. consistency, and clarity of the disclosures was <br /> considered as par(of our dual(. <br /> Information in Documents Containing Audited Financial Statements <br /> Our responsibility for other information in documents containing the Counys 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. Tau 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,M&J is independent with regard to the County,its component <br /> unit,and its respective financial reporting processes. <br /> And,YVor''s tNscuss�m&Anefys�s rAM) <br /> Jane n 2023 <br />