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

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The Board of County Commissioners May 24, 2000 Page 5 Our engagement to perform the services described above does not constitute our agreement to be associated with any such documents published or reproduced by or on behalf ofthe County. Any request by the Couzriy to reissue our report, to canse~ to its inclusion or incorporation by reference in an offering or other document, or to agree to its inclusion on an electronic site, will be considered based on the facts and circumstances existing at the time of such request. The estimated fees outlined herein da not include any services that would need to be performed in connection with any such request m make use of our report, or reference to Deloitte ~ Touche LLP; fees for such services (and their scope) would be subject to our mutual agreement at such time and would be described in a separate engagement letter. Other CommunicationsArisi~eg from the Audit In connection with the planning and the performance of our audit, auditing standards generally accepted in the United States of America and Government Audtttng Standards require that certain matters be communicated to the Baazd. We will report directly to the Board any fraud of which we become aware that involves senior managemerrt, and any fraud (whether caused by senior managemen or other employees) of which we become aware that causes a material misstatement ofthe general purpose financial statements. We will report to senior management any fraud perpetrated by lower level employees of which we become aware that does not cause a material misstatement of the general ,purpose financial statements; however, we will not report such matters directly to the Board, unless otherwise directed by the Board. We will inform the appropriate level of management of the County and determine that the Board is adequately informed with respect to illegal acts that have been detected or have otherwise come to our attention in the course of our audit, unless the illegal act is cleazly inconsequential. lf, after determining that the Board has been adequately informed of an illegal act that has been detected or which has atherwige come to our attention in the course of our audit, we conclude that (1) the illegal act has a material effect on the general purpose financial statements; (2) senior management has not taken; and the Board has not caused senior managemen to take, timely and appropriate remedial actions with respect to the illegal act; and (3) the failure to take appropriate remedial actions is likely to result in a departure from the standard auditors' report or warant our resignatiaa from the audit engagement, we will directly report our conclusions to the Board and take such actions as are required by state or federal law to report such matters to funding agencies and appropriate legal authorities. We will also report directly to Orange County management and the Board matters coming to our attention daring the course of our audit that we believe are reportable conditions. Reportable conditions are sigtifir~rt deficiencies in the design or operation of internal connvl that could adversely affect the County's ability to record, process, summarize, and report fngancial data consisteirt with the assertions of management in the general purpose financial statements. We may also have other comments for management on matters we have observed and possible ways to improve the efficiency of the County's operations or other recommendations concerning internal control.