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opinion on Lee County's compliance with requirements applicable to each of its major programs in our report on
<br /> compliance issued pursuant to the Uniform Guidance.
<br /> Other Services
<br /> We will also assist in compiling the financial statements that you prepare, to include the financial statements,
<br /> schedule of expenditures of federal and State awards, and related notes of Lee County in conformity with U.S.
<br /> generally accepted accounting principles and the Uniform Guidance based on information provided by you. We do
<br /> not consider these as nonaudit services that would constitute an audit under Government Auditing Standards and
<br /> such services will not be conducted in accordance with Government Auditing Standards. We will perform the
<br /> services in accordance with applicable professional standards. The other services are limited to the financial
<br /> statements,schedule of expenditures of federal and State awards,and related notes services previously defined. We,
<br /> in our sole professional judgment,reserve the right to refuse to perform any procedure or take any action that could
<br /> be construed as assuming management responsibilities.
<br /> You agree to assume all management responsibilities relating to the financial statements, schedules of expenditures
<br /> of federal and State awards, related notes, and any other nonaudit services we provide. You will be required to
<br /> acknowledge in the management representation letter our assistance with preparation of the financial statements,
<br /> schedule of expenditures of federal and State awards,and related notes and that you have reviewed and approved the
<br /> financial statements, the schedule of expenditures of federal awards, and related notes prior to their issuance and
<br /> have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an
<br /> individual, (Lisa Minter),who possesses suitable skill,knowledge, or experience; evaluate the adequacy and results
<br /> of those services;and accept responsibility for them.
<br /> Responsibilities of Management for the Financial Statements and Single Audit
<br /> Our audit will be conducted on the basis that you acknowledge and understand your responsibility for(1)designing,
<br /> implementing, and maintaining effective internal controls relevant to the preparation and fair presentation of
<br /> financial statements that are free from material misstatement, whether due to fraud or error, including internal
<br /> controls over federal and State awards, and for evaluating and monitoring ongoing activities, to help ensure that
<br /> appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable
<br /> assurance that government programs are administered in compliance with compliance requirements; and (4)
<br /> 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 (including federal statutes), rules, and the provisions of contracts
<br /> and grant agreements (including award agreements). Your responsibilities also include identifying significant
<br /> contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and
<br /> completeness of that information.
<br /> You are also responsible for making drafts of the schedule of expenditures of federal awards, all fmancial records,
<br /> and related information available to us and for the accuracy and completeness of that information (including
<br /> information from outside of the general and subsidiary ledgers). You are also responsible for providing us with(1)
<br /> access to all information of which you are aware that is relevant to the preparation and fair presentation of the
<br /> financial statements, such as records, documentation, identification of all related parties and all related-party
<br /> relationships and transactions, and other matters; (2) access to personnel, accounts, books, records, supporting
<br /> documentation, and other information as needed to perform an audit under the Uniform Guidance, (3) additional
<br /> information that we may request for the purpose of the audit, and (4) unrestricted access to persons within the
<br /> government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit,we will
<br /> require certain written representations from you about the financial statements; schedule of expenditures of federal
<br /> and State awards; federal or State award programs; compliance with laws, regulations, contracts, and grant
<br /> agreements;and related matters.
<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 of each opinion unit 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,
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