Agenda - 06-06-2000-8i - Laserfiche WebLink

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The Board of County Commissioners May 24, 2000 Page 3 The report oa our understanding of the County's internal control and the assessment of control risk made as Part of the Courrty's financial statement audit will include (1) the scope of our work in attaining an understanding of the Courriy's internal control and in assessing the control risk, and (2) the reportable conditions, including the identification of material weaknesses ideirtified as a result of our work in understanding and assessing the control risk. In addition, we will render a report on illegal acts, as required, depending on the results of our audit procedures. We will complete and sign one copy of the auditor's information section of the Data Collection Form. Orange County management must prepare all other sections of the form and sign the farm prior to its submission to the Federal Bureau of the Census. Our ability to express an opinion and render those reports, and the wording of our opinion and reports, will, of course, be dependent on the facts and circurnstaaces at the date of such reports. lf, for any reason, we are unable to complete the audit or are, unable to form or have not formed an opinion, we may decline to express an opinion or decline to issue a report as a result of this engagement. if we are unable to complete our audit or if our auditors' reports require modification, the reasons therefor will be discussed with Orange County management and the Board of County Commissioners (the "Baard'~. We understand that our reports an the County's internal control, as part of the general purpose financial statement audit and vn compliance with laws and regulations, are intended far the information of the Board, management, and officials of federal and state awarding agencies aadpass-through, amities and the Local Government Commission. Neither our audit of the County's general purpose financial statements for the year ending June 3 0, 2000, nor nay other services provided pursuant to this engagement letter, will provide any assurances, nor will we express any opinion, that the County's systems or a~- other systems, such as those of the County's vendors, service providers, customers, component units, unconsolidated subsidiaries or joint ventures in which the County has as investme~ or other third parties, are year 2000 compliant. In addition, we are not engaged to perform, nor will we perform as part of this engagement, any procedures to test whether the County's systems or any other systems are year 2000 compliant ar whether the plans and activities of the County or any third parties are suffiicierrt to address and correct system or any other problems that might arise because of the year 2000, nor will we express nay opinion or provide nay other as~++~~_s with respect to these matters.