5-16-22 BOC Regular Meeting - Laserfiche WebLink

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Reporting We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the Board of Commissioners and management of Lee County. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances,it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditors' report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified,we will discuss the reasons with you in advance. If,for any reason,we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. If circumstances occur related to the condition of your records,the availability of sufficient appropriate audit evidence, or the existence of a significant risk of material misstatement of the financial statements caused by error, fraudulent fmancial reporting, or misappropriation of assets, which in our professional judgment prevent us from completing the audit or forming an opinion on the financial statements,we retain the right to take any course of action permitted by professional standards,including declining to express an opinion or issue a report,or withdrawing from the engagement. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will state that(1) the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance, and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. We appreciate the opportunity to be of service to Lee County and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions,please let us know. If you agree with the terms of our engagement as described in this letter,please sign the enclosed copy and return it to us. Very trtruly yours, Alan W.Thompson,CPA Thompson,Price, Scott,Adams&Co.,P.A.