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ATTACIIMENT A Page-~ of 4 Under generally accepted auditing standards the independent auditor has the responsibility, within the inherent limitations of the auditing process, to plan the examination to search for errors or irregularities (as defined in authoritative profess- ional literature) thst would have a material effect on the financial statements. Our search for material errors or irreg- ularities ordinarily [s accomplished by performing those auditing that in our judgment are appropriate in the circum- procedures staaces to form an opinion on the financial statements as a whole. Oar examination, which is based on the concept of selective testing of the data bein~ examined, is subject to the inherent risk that material errors or irregularities, if they exist, will not be detected. In conducting our examination, we will be aware of the possi- bility that illegal acts (as defined in authoritative profess- ional literature) may have occurred that may have a. material effect on the financial statements. Examinations conducted in accordance with generally accepted anditing standards are of limited effectiveness in discovering possible illegal acts and cannot be expected to provide assurance that illegal acts will be detected, although procedures that are performed primarily for the purpose of forming an opinion on the financial statements as a whole may also bring possible illegal acts to the auditor's attention. REPORTS We anticipate preparing the Annual Financial Reports in the form provided for the fiscal year ended June 30, 1982. %~e will issue our repor~ on each examination of the financial statements of the County. Our reports are anticipated to be unqualified as a result of the County planning to resolve the matters discussed in our previous report. We must approve proof copies of any reproduction of the financial statements or pablication of any financial summary that makes references to our firm name. Our review of internal control is for tho purpose.of establishing a basis for reliance on the system of internal accounting control in determining the nature, timing, and extent of other auditing procedures that are necessary for expressing an opinion on the financial statements; and to assist the auditor in planning and performing his examination of the financial state- ments. Our examination of the financial statements, including the review of internal control, would not necessarily disclose all weaknesses in the system because it would have been based on selective tests of accounting records and related data. However, should any material weaknesses in the system come to our at~en- tion~ we will report these weaknesses to you. We wish to be helpful to management in achieving the objectives of the Beard Of Commissioners. We will issue a separate manage- ment letter in which we'will offer our comments on opportunities to improve operations, simplify or enhance compliance with laws and regulations, or improve accounting procedures.