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- a comprehensive management (audit findings) letter <br /> addressed to the County Manager <br /> <br />B. Additional reports in connection with the Attachment P <br /> (Single) Audit: <br /> <br /> a report on our compliance examination of the County's <br /> various federal, state and local funds and grants, in <br /> accordance with generally accepted auditing standards, <br /> OMB Circular A-lO2. and the sundry other applicable <br /> programs, guidelines and requirements <br /> <br /> a report on internal accounting control and our audit <br /> findings applicable to federal, state and local funds <br /> and grants <br /> <br /> a report on compliance with the applicable programs, <br /> guidelines, and requirements of the federal, state and <br /> local funds and grants <br /> <br />These reports may each be under separate cover or included under <br />one cover. <br /> <br />Our review of internal accounting control is for the purpose of <br />establishing a basis for reliance on the system of internal <br />accounting control in determining the nature, timing, and extent <br />of other auditing procedures that are necesary for expressing an <br />opinion on the financial statements; and to assist the auditor <br />iq 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 in the system come to <br />our attention, we will report these weaknesses to you. <br /> <br />We wish to be helpful to management in achieving the objectives <br />of the Board of Commissioners. 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 <br />our examination and; 3) the timely availability of complete <br />financial records for audit (i.e., financiml records in balance, <br />reconciled as appropriate to supporting detail records, accruals <br />made and all known and ordinary adjustments made). <br /> <br /> <br />