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I <br /> <br />Arthur Young <br /> <br /> ATTACIlE~IENT A <br /> Page 4 of 7 <br /> <br />These reports may each be under separate cover or included under <br />one cover or made a part of the County's comprehensive financial <br />statements. <br /> <br />Our review o~ internal accounting controI is ~or the purpose o~ <br />estabiishing a basis fo~ reIiance on the system of internal <br />accounting control in determining the nature, timing, and extent <br />of other auditing procedures that are necessary for expressing an <br />opinion on the financial statements, and to assist the auditor in <br />planning and performing his examination of the financial <br />statements. Our examination of the financial statements, <br />including the review of internal control, would not necessarily <br />disclose all weaknesses in the system because it would have been <br />based on selective tests of accounting records and related data. <br />However, should any material weaknesses ia the system come to our <br />attention, we will report these wemknesses to you. <br /> <br />We wish to be helpful to management in achieving the objectives <br />of tbe Board of Commisssloners. In our management letter we will <br />offer our comments on opportunities to improve operations, <br />simplify or enhance compliance with laws and regulations, or <br />improve accounting procedures. <br /> <br />FEES <br /> <br />Our proposed fees are based upon: 1) estimates of time required <br />by Arthur Young professional personnel at varying experience <br />levels; 2) the timely availability of management level personnel <br />of the County for consultation on audit related matters during our <br />examination; 3) the timely availability of complete <br />financial records for audit (i.e., financial records in balance, <br />reconciled as appropriate to supporting detail records, accruals <br />made and all known and ordinary ad3ustments made); and 4) the <br />County Finance Department providing the maximum assistance <br />possible in connection with the Single Audit and audit of the <br />Water and Sewer Enterprise Funds. If the conditions noted in <br />items 2), 3), and 4), in the preceding paragraph are not complied <br />with, then a re-determination of our fees may be necessary. <br /> <br /> <br />