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Other Services
<br />We will also assist in preparing the financial statements, schedule of expenditures of federal and State awards, and
<br />related notes of Lee County in conformity with U.S. generally accepted accounting principles and the Uniform
<br />Guidance based on information provided by you. These nonaudit services do not constitute an audit under
<br />Government Auditing Standards and such services will not be conducted in accordance with Government Auditing
<br />Standards. We will perform the services in accordance with applicable professional standards. The other services
<br />are limited to the financial statements, schedule of expenditures of federal awards, and related notes services
<br />previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or
<br />take any action that could be construed as assuming management responsibilities.
<br />Management Responsibilities
<br />Management is responsible for (1) designing, implementing, and maintaining effective internal controls, including
<br />internal controls over federal and State awards, and for evaluating and monitoring ongoing activities, to help ensure
<br />that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is
<br />reasonable assurance that government programs are administered in compliance with compliance requirements; and
<br />(4) ensuring that management and financial information is reliable and properly reported. Management is also
<br />responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts,
<br />and grant agreements. You are also responsible for the selection and application of accounting principles; for the
<br />preparation and fair presentation of the financial statements, schedule of expenditures of federal and State awards,
<br />and all accompanying information in conformity with U.S. generally accepted accounting principles; and for
<br />compliance with applicable laws and regulations and the provisions of contracts and grant agreements (including
<br />award agreements). Your responsibilities also include identifying significant contractor relationships in which the
<br />contractor has responsibility for program compliance and for the accuracy and completeness of that information.
<br />Management is also responsible for making all financial records and related information available to us and for the
<br />accuracy and completeness of that information. You are also responsible for providing us with (1) access to all
<br />information of which you are aware that is relevant to the preparation and fair presentation of the financial
<br />statements, (2) access to personnel, accounts, books, records, supporting documentation, and other information as
<br />needed to perform an audit under the Uniform Guidance, (3) additional information that we may request for the
<br />purpose of the audit, and (4) unrestricted access to persons within the government from whom we determine it
<br />necessary to obtain audit evidence.
<br />Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to
<br />us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during
<br />the current engagement and pertaining to the latest period presented are immaterial, both individually and in the
<br />aggregate, to the financial statements taken as a whole.
<br />You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for
<br />informing us about all known or suspected fraud or illegal acts affecting the government involving (1) management,
<br />(2) employees who have significant roles in internal control, and (3) others where the fraud or illegal acts could have
<br />a material effect on the financial statements. You responsibilities include informing us of your knowledge of any
<br />allegations of fraud or suspected fraud affecting the government received in communications from employees,
<br />former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that
<br />the entity complies with applicable laws, regulations, contracts, agreements, and grants. Management is also
<br />responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws,
<br />regulations, contracts, and grant agreements, or abuse that we report. Additionally, as required by the Uniform .
<br />Guidance, it is management's responsibility to evaluate and monitor noncompliance with federal statutes,
<br />regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance
<br />are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on
<br />reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action
<br />plan. The summary schedule of prior audit findings should be available for our review by May 15, 2017.
<br />You are responsible for identifying all federal and State awards received and understanding and complying with the
<br />compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes
<br />and noncash assistance received) in conformity with the Uniform Guidance. You agree to include our report on the
<br />schedule of expenditures of federal and State awards in any document that contains and indicates that we have
<br />reported on the schedule of expenditures of federal and State awards. You also agree to make the audited financial
<br />statements readily available to intended users of schedules of expenditures of federal and State awards no later than
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