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Palm beach country, Florida note to the financial statement September 30, 2008_part8

10,554 (1) (i) 4, Quy định của Tổng Kiểm toán, đòi hỏi chúng ta giải quyết các hành vi vi phạm pháp luật, quy định, hợp đồng hoặc thỏa thuận cấp, hoặc lạm dụng đã xảy ra, hoặc có thể đã xảy ra, mà có ảnh hưởngviệc xác định báo cáo tài chính số lượng ít hơn vật chất nhưng hơn không quan. | Section 10.554 1 i 4. Rules of the Auditor General requires that we address violations of laws regulations contracts or grant agreements or abuse that have occurred or are likely to have occurred that have an effect on the determination of financial statements amounts that is less than material but more than inconsequential. In connection with our audit we did not have any such findings. Sections 10.554 1 i 5. Rules of the Auditor General provides that the auditor may based on professional judgment report the following matters that are inconsequential to the determination of financial statement amounts considering both quantitative and qualitative factors 1 violations of laws regulations contracts or grant agreements or abuse that have occurred or are likely to have occurred and 2 control deficiencies that are not significant deficiencies including but not limited to a improper or inadequate accounting procedures e.g. the omission of required disclosures from the financial statements b failures to properly record financial transactions and c other inaccuracies shortages defalcations and instances of fraud discovered by or that come to the attention of the auditor. In connection with our audit we did not have any such findings. Section 10.554 1 i 6. Rules of the Auditor General requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter unless disclosed in the notes to the financial statements. This information is disclosed in Note 1 of the Property Appraiser s financial statements. Pursuant to Chapter 119 Florida Statutes this management letter is a public record and its distribution is not limited. Auditing standards generally accepted in the United States of America requires us to indicate that this letter is intended solely for the information and use of the Property Appraiser management of Palm Beach County Florida Property Appraiser s Office and .