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Orange County, Nash Carolina <br />• March 24, 2006 <br />Page 2 <br />In addition to our reports on the CouMys financial statements, we will also issue the fogowing reports or types of <br />reports: <br />A report on the fairness of the presentation of the County's schedule of expenditures of Federal and State <br />awards for the year ending June 30, 2008. <br />Reports on infierr>ai control related to the financial statements and major programs. These reports Hdll describe <br />the scope of testing of irrbemal control and the results of our feats of internal controls. <br />Reports on compliance with laws, regulations, and the provision of contracts or grant agreements. We wi11 report <br />on any ranoompliaru;e which could have a material effect on the finandal statements and any noncompliance <br />which could have a material effect, as defined by OMB Circular A-133, on each major program. <br />A schedule of findings, responses, and questioned costs. <br />Communication with the County's t3oard relating th the conduct of the audit as required by GovemmentAu~frturg <br />Standards. <br />The funds thatyou have told us are maintained by the County and that are to be inducted as. part of our audit are <br />listed below: <br />General fund <br />• Special revenue funds <br />Capital projects funds <br />Proprietary funds <br />Fidudary funds <br />The federal and state finandal assistance programs that you have told us chat the County participates in and that are <br />to be inducted as part of the single audit oompliarxre examination are listed in Attachment A. <br />The component unit whose finandal statements you have told us are to be combined with and inducted as part of the <br />County's basic financial statements is the Orar~e Courrty ABC Board. The Orange County ABC Board wiq be <br />d'iscbsed through discrete presentation as a component unit, as required by Governmental Accounting Standards <br />Board ('GASB~ 14. Another CPA Firm will audit the Orange County ABC Board. <br />Our reports on internal control wilt include any significant deficiendes and material weaknesses in the system of <br />which we become aware as a result of obtaining an underst~ding of internal control and performing tests of internal <br />control consistent with requirements of the standards and dreular identified above. Our reports on compliance w~l <br />address material enws, fraud, abuse, violations of compliance requirements, and other responsibilities imposed by <br />state and federal statutes and regulations and assumed by contracts; and arty state or federal grant, entitlement of <br />loan program questioned costs of which we become aware, consistent with requiremer>ts of the standards and <br />cin;ulars identified above. <br />• <br />