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Arthur Young ATTACI{~ENT A Page 6 of 7 We will report promptly to you in writing any circumstances that will increase these fees along with a description of the additional work required and the additional fees and expense. Any audits of funds or accounts not described above or special examinations that extend our procedures to resolve any irregularities or other special situations will be described in a separate engagement letter so as to assure agreement as to the work to be performed and the fees for such work. Such additional work would include but not be limited to assistance with or audit of new bond issues, greater supplementary information, additional federal, state and local grants, and additional government units, programs or services. Any management, advisory or consulting services will be described in a separate engagement letter so as to assure agreement as to the services to be provided and the fees for such services. I~e understand that all invoices for audit services will be submitted to the North Carolina Local Government Commisssion for approval before payment. Interim invoices for fees for services provided prior to the release of our report or examination, internal control, and management advice will not exceed 75~ of the total fees discussed above. SCIIEDULING OF OUR WORK We propose to perform the engagement on a prompt and timely basis so as to issue our report no later than October 31, 1987 unless prohibiting circumstances arise which are beyond our control. We plan to perform preliminary phases of the work prior to year end and to begin the final examination work as soon as practicable after year end. UTILIZATION OF COUNTY PERSONNEL AND RESOURCES In order to complete our engagement on a timely basis aud at tile lowest possible cost, we will call upon the accounting and clerical personnel of the County to assist us in such tasks as the preparation of audit schedules, the location of documents neeued in our examination, the preparation of confirmation letters, reconciliation of account balances, and the like. (Two areas where assistauce from the Finance Department are most important are the Single Audit and the audit of the lister and Sewer Enterprise Funds.)