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The Board of County Commissioners <br />May 24, 2000 <br />Page 6 <br />With respect to these other communications, it is our practice to discuss all comments, if appropriate, <br />with the level of management responsible for the matters, prior to their communication to senior <br />management and/or the Baaxd of County Commissioners. <br />• Coordination aftheAudit <br />We will plan the performance of our audit in accordance with the following timetable: <br />Audit performance schedule: <br />Planing <br />Year end <br />Audit communications: <br />Report cQi audit of general purpose financial statements <br />Report of findings and questioned costs and reportable <br />conditions, if any <br />Otller m811agemeIIt Comments <br />October 2000 <br />October 2000 <br />October 2000 <br />We understand that the County's employees will type all cash or other confirmations that we request <br />and will locate any invoices selected by us for testing. <br />Other assistance to be supplied by your personnel, including preparation of schedules and analyses of <br />accounts, is described in a separate letter. Timely completion of your personnel's work will facilitate <br />the conclusion of our audit by the targeted completion dates. <br />We will notify you promptly of any circumstances we encounter that could significaartly change the <br />targeted completion dates. <br />We are, of course, available to assist you is other areas that might arise. <br />Access to Working Papers by Regulartors <br />lii accordance with the requisemerits of Government Auditing Standards and of the Single Audit Act <br />Amendments of 1996, we are required to provide access Lo. our working papers and photocopies thereof <br />to a federal agency air the Comptroller General of the United States upon their request for their <br />regulatory oversight purposes. If such a request is made, we will inform y~ prior to providing such <br />access. The working papers for this engagement are the property of Deloitte 8c Touche LLP and <br />constitute confidential information. Access to the requested working papers will be provided to <br />representatives of the United States General Accounting Office or other appropriate governmem audit <br />Targeted for <br />Begin Completion <br />July 2000 August 2000 <br />August 2000 September 2000 <br />