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s . :----dmiPs ••'• cpas + advisors TBD Board of Directors V Orange County Alcoholic Beverage Control Board 601 Valley Forge Road `V Hillsborough, NC 27278 In planning and performing our audit of the financial statements of Orange County Alcoholic Beverage Control Board ("the ABC Board"), as of and for the year ended June 30, 2025, in accordance with auditing standards generally accepted in the United States of America, we considered the ABC Board's internal control over financial reporting ("internal control") as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the ABC Board's internal control. Accordingly, we do not express an opinion on the effectiveness of the ABC Board's internal control. Professional standards also require that we advise you of the following matters relating to our audit: Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated June 30, 2025, our responsibility, as described by professional standards, is to form and express an opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the ABC Board's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the ABC Board solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. Planned Scope and Timinil of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. DMJPS PLLC 1 888.873.2545 1 dnnjps.com I he greater Member at CPAmerica,Inc.