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Arthur Young ATTACHME1N'T A i~a~ 4 of 6 Ou~ pro. posed fees are bas~l upon: 1) est/mafia oft/me requ/red by ~ur Yo~g p~fesmon~ ~r~l a~ va~g e~en~ lewis; 2) ~e ~mel~ av~labilit~ of management level personal o~ the CounW for ~nsul~5on on aunt rela~d mat~ dug~ our audit; 3) ~e ~ely av~labi~ of comple~ ~d~ ~cords fo~ audit (i.e., ~nancial recess in bal~ce, recondled as appropdat~ to supporting detail ~ecords, accruals made and all known and ordinary a~ustmen~s made); 4) ~he timely avatlabilily of a dra~ of compreh~nslvo annual fln~ re~rt (C~R), exclusive of the no~s thereto, prepared by the Co~tY ~nce Depa~en~; 5) ~e ~mely av~labiligy 0f tho County's ~hsd~e of Fsderal and Sta~ ~n~ Assis~nce prepared by tho Cowry Pinancs Dopa~ment ~d recon~led ~ ~d suppo~d by the Co~ty's ganer~ l~ger; and 6) ~e Ca~ty ~n~ De~ent pro.ding the ma~m~ assis~ce ~ssible in ~ec~on ~ the S~le Aunt ~d au&t of ~e Wa~r and ~wer En~se ~ds. Hthe ~n~fiona no~ a~ve in i~ 2) though 6) a~ not compll~ ~th, then a r~e~naflon of o~ fees may ~ neces~. County management h~s indicated ~ us that the accounting records will su~ess~ly ~ clos~ by A~st 1, inclu~ ~e re~ of a~us~ents w~ch were pressed in the prior year aunt. Cowry m~agement ~11 need W p~de us ~th a dra~ of the C~R (excluding na~s ~ereW) ~d a ~n~ and awards t~ balance sho~ ~venuea ~d e~nses ~mndled ~ the gener~ ledger ~d the schedule of federal ~d s~to flnansal assis~ce which ~I1 ~ includ~ in the C~R. It is prefe~ble that ~e a~ve be ~mple~d p~or year.end field work, wMch ~ho~d ~n arced A~st 1, 1989. Our esfima~ of ~e fee ass~a~d ~th ~e p~ req~ments of the aunt of ~e Co~ty is ~t fo~ ~low: . Finanolal audit and ropo~s in accordance wi~h genordly ac~p~d au~ti~ s~da~s · Single Audi~ under tho Singlo Audi~ Act of 1984 (Fodorat) and OMB Circular A-128 and tho North Carolina Si~l~ Audit Ac~ and ropo~ ~e~on for pe~od July 1, 1988, ~hro~h J~e 30, 1989 (~ B a~vo) Please re~ll that ~e ~ingle Aunt fees are ail~able ~ most federal and sta~ ~t pro.ms, ~d th~8 a~ recoverable.