.

As described in Note 2, the County adopted the provisions of GASB Statement No. 34, Basic
Financial Statements-and
Management's Discussion and Analysis-for
State and Local
Governments, as of June 30, 2002, to implement a new financial reporting model. Also, as
described in Note 2, the County raised its capitalization threshold for capital equipment. This
represents a change in the application of an accounting principle.
Management's Discussion and Analysis on pages 13 through 25, the Budgetary Comparison
Schedules on pages 81 and 82, and the Schedule of Agent Retirement Plans' Funding Progress
on page 83 are not a required part of the basic financial statements but are supplementary
information required by the Governmental Accounting Standards Board. We and the other
auditors have applied certain limited procedures, which consisted principally of inquiries of
management regarding the methods of measurement and presentation of the required
supplementary information. However, we and the other auditors did not audit the information and
express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the County's basic financial statements of the activities, component units,
and funds. The combining and individual fund statements and schedules listed in the table of
contents are presented for purposes of additional analysis and are not a required part of the
basic financial statements. Such information has been subjected to the auditing procedures
applied by us in the audit of the basic financial statements and, in our opinion, is fairly stated in all
material respects in relation to the basic financial statements taken as a whole.
The information included in the introductory and statistical sections listed in the table of contents
has not been subjected to the auditing procedures applied in our audit of the basic financial
statements and, accordingly, we express no opinion on such information.
In accordance with Government Auditing Standards, we will also issue our report on our
consideration of the County's internal control over financial reporting and our tests of its
compliance with certain provisions of laws, regulations, contracts, and grants at a future date.
That report is an integral part of an audit performed in accordance with Government Auditing
Standards and should be read in conjunction with this report in considering the results of our
audit.

Debbie Davenport
Auditor General
December 31 , 2002