Agenda - 11-16-1999 - 10a - Laserfiche WebLink

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n u I• ~• I~ ~• 1• 1• 1• 1• Deloitte & Touche ~\ Deloitte &Touche LLP Suite 1800 First Union Capitol Center 150 Fayetteville Street Mall P.O. Box 2778 Raleigh, North Carolina 27602-2778 Telephone: (919) 546-8000 Telex: 4995716 Facsimile: (919) 833-3276 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED UPON THE AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of County Commissioners Orange County, North Carolina We have audited the general purpose financial statements of Orange County, North Carolina, (the "County") as of and for the year ended June 30, 1999, and have issued our report thereon dated October 6, 1999. We did not audit the financial statements of the Orange County ABC Board. Those financial statements were audited by other auditors whose report thereon has been provided to us, and our opinion, insofar as it relates to the amounts included for the Orange County ABC Board is based solely on the report of the other auditors. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the County's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered the County's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control over financial reporting would not necessarily DeloitteTouche Tohmatsu