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Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts and
<br /> may include tests of the physical existence of inventories (if material), and direct confirmation of receivables and
<br /> certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and
<br /> financial institutions. We will request written representations from your attorneys as part of the engagement, and
<br /> they may bill you for responding to this inquiry. At the conclusion of our audit,we will also require certain written
<br /> representations from you about your responsibilities for the fmancial statements; schedule of expenditures of federal
<br /> awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and other
<br /> responsibilities required by generally accepted auditing standards.
<br /> We may from time to time, and depending on the circumstances, use third-party service providers in serving your
<br /> account. We may share confidential information about you with these service providers but remain committed to
<br /> maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies,
<br /> procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure
<br /> confidentiality agreements with all service providers to maintain the confidentiality of your information and we will
<br /> take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized
<br /> release of your confidential information to others. In the event that we are unable to secure an appropriate
<br /> confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential
<br /> information with the third-party service provider. Furthermore,we will remain responsible for the work provided by
<br /> any such third-party service providers.
<br /> Our audit of financial statements does not relieve you of your responsibilities.
<br /> Audit Procedures-Internal Controls
<br /> We will obtain an understanding of the entity and its environment, including internal control relevant to the audit,
<br /> sufficient to identify and assess the risks of material misstatement of the financial statements,whether due to error or
<br /> fraud,and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and
<br /> appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from
<br /> fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
<br /> misrepresentation, or the override of internal control. Test of controls may be performed to test the effectiveness of
<br /> certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the
<br /> financial statements and to preventing and detecting misstatements resulting from illegal acts and other
<br /> noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed,
<br /> will be less in scope than would be necessary to render an opinion on internal control and, accordingly,no opinion
<br /> will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
<br /> As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the
<br /> effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material
<br /> noncompliance with compliance requirements applicable to each major federal award program. However, our tests
<br /> will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion
<br /> will be expressed in our report on internal control issued pursuant to the Uniform Guidance.
<br /> An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material
<br /> weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to
<br /> management and those charged with governance internal control related matters that are required to be
<br /> communicated under AICPA professional standards,Government Auditing Standards, and the Uniform Guidance.
<br /> Audit Procedures-Compliance
<br /> As part of obtaining reasonable assurance about whether the fmancial statements are free of material misstatement,
<br /> we will perform tests of Lee County's compliance with provisions of applicable laws, regulations, contracts, and
<br /> agreements, including grant agreements. However, the objective of those procedures will not be to provide an
<br /> opinion on overall compliance,and we will not express such an opinion in our report on compliance issued pursuant
<br /> to Government Auditing Standards.
<br /> The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about
<br /> whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards
<br /> applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures
<br /> described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and
<br /> material effect on each of Lee County's major programs. For federal programs that are included in the Compliance
<br /> Supplement, our compliance and internal control procedures will relate to the compliance requirements that the
<br /> Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express an
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