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G-96 • Mar in Starnes Associaltes, CPAs, PA. A ProfessionalAssociaiimr ofCer'tiferl Prr~(ic Acconutrtna rrrttl NLnragenreat Cmrsrr(taats 11 E accepted accounting principles and to report on the fairness of the additional information referred January 12, 2009 Lisa Minter Lee County 106 Hillcrest Drive Sanford, NC 27331 We are pleased to confirm our understanding of the services we are to provide Lee County, NC for the year ended June 30, 2009. We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, which collectively comprise the basic financial statements of Lee County, NC as of and for the year ended June 30, 2009. Accounting standards generally accepted in the United States provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to accompany Lee County's basic financial statements. As part of our engagement, we will apply certain limited procedures to Lee County's RSI. These limited procedures will consist principally of inquiries of management regarding the methods of measurement and presentation, which management is responsible for affirming to us in its representation letter. Unless we encounter problems with the presentation of the RSI or with procedures relating. to it, we will disclaim an opinion on it. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis and 2) Schedules of Funding Progress, Employer Contributions, and Notes to the Required Schedules. for the Law Enforcement Officer's Special Separation Allowance (if applicable). Supplementary information other than RSI, such as combining and individual fund financial statements, also accompanies Lee County's basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and will provide an opinion on it in relation to the basic financial statements: 1) The combining and individual fund schedules and 2) the schedule of expenditures of federal and State awards. The following additional information accompanying the basic financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and for which our auditor's report will disclaim an opuuom 1) the introductory information and 2) the statistical tables. Audit Objectives The objective of our audit is the expression of an opinion as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally 730 13di Avenue llrive SE • Flielcaq; Murk Carolina 28602 Phone 828-327-2727 Fu 828-328-2324 13 South Center Succc • Tayforsville, North Carolina 28681 Phone 828-632-9025 Pax 828-632-9085 'l'oll Frec Both Lomions 800-948-0585 • \Crcb s4e: i%vwmarrinsrarnes.com -