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MARTIN •:# S TARN ES • &_ ASSOCIATES, CPAs, P.A. "A Professio al Assoeblion of Certified Public Aeconrtotts and Mana.-ement Consultants" December 15, 2010 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, 2011. We will audit the primary government's 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, 2011. 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 supplement Lee County's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, . economic, or historical context. As part of our engagement, we will apply certain limited procedures to Lee County's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 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) the Law Enforcement Officer's Special Separation Allowance schedules (if applicable), and 3) Other Post - Employment Benefit schedules (if applicable). Supplementary information other than RSI 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 and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and will provide an opinion on it in relation to the financial statements as a whole: 1) the combining and individual nonmajor fund financial statements and schedules, 2) budget to . actual schedules, 3) other supplemental schedules, and 4) the Schedule of Expenditures of Federal and State Awards. c:�cl 730 13th Avenue Drive SE 1 Hickory, North Carolina 28602 4 Phone 828- 327 -2727 1 Fax 828- 328 -2324 13 South Center Srreer 0 Tiy1orsville, Norrh Carolina 28681 # Phone 828 -632 -9025 Fax 828 -632 -9085 Tall Free Both Locations 1 -800- 948 -0585 ♦ Web .sire: % w vrnarrinstarnes.com