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Thompson, Price, Scott, Adams & Co, P.A. I - P.O. Box 398 1626 S Madison Street Whiteville, NC 28472 L Telephone (910) 642-2109 Fax (910) 642-5958 Alan W. Thompson, CPA R. Bryon Scott, CPA Gregory S. Adams, CPA CERTIFIED PUBLIC ACCOUNTANTS CONSULTANTS AND TAX ADVISORS April 21,2020 Lee County PO Box 1968 Sanford,NC 27331-1968 To Management and Those Charged With Governance: We are pleased to confirm our understanding of the services we are to provide Lee County for the year ended June 30, 2020. We will audit the financial statements of the governmental activities,business-type activities, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements, of Lee County as of and for the year ended June 30, 2020. 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. 2. Law Enforcement Officers' Special Separation Allowance 3. Schedule of Changes in the Total OPEB Liability and Related Ratios 4. Schedule of the Proportionate Share of the Net Pension Asset and Schedule of Contributions—LGERS 5. Schedule of the Proportionate Share of the Net Pension Asset and Schedule of Contributions—ROD We have also been engaged to report on supplementary information other than RSI that accompanies Lee County's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the 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. Schedule of Expenditures of Federal and State Awards. 2. Combining and Individual Fund Financial Statements,Budgetary Schedules, and Other Schedules Our responsibility for other information included in documents containing the entity's audited financial statements and auditors' report does not extend beyond the financial information identified in the report. We have no responsibility for determining whether such other information contained in these documents is properly stated. Members American Institute of CPAs-N.C. Association of CPAs-AICPA Division of Firms