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AAT <br /> 14 <br /> Orange County, North Carolina <br /> Required Communications (Continued) <br /> • Audit Adjustments <br /> Several adjustments were required during the conduct of the audit; these adjustments have been provided to <br /> management and they have provided us with representations that 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 our audit. <br /> • Information in Documents Containing Audited Financial Statements <br /> Our responsibility for other information in documents containing the County's 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, M&J is independent with regard to the County, its component <br /> unit, and its respective financial reporting processes. <br /> Auditor's Discussion &Analysis (AD&A) Going Further. <br /> June 30, 2025 <br />