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11 <br /> MCDERMOTT MILLER <br /> • <br /> A PROFESSIONAL CORPORATION <br /> CERTIFIED PUBLIC ACCOUNTANTS <br /> March 12, 2012 <br /> Board of Supervisors <br /> Hall County <br /> 121 S Pine <br /> Grand Island, Nebraska <br /> We are pleased to confirm our understanding of the nature and limitations of the services we are to <br /> provide for Hall County -- Office of Juvenile Diversion as of and for the period ended February 14, <br /> 2012. <br /> We will apply the agreed -upon procedures which Hall County has specified, listed in the attached <br /> schedule, to the records of the Juvenile Diversion office for the period ended February 14, 2012. <br /> This engagement is solely to assist Hall County with respect to their account records for this office. <br /> Our engagement to apply agreed -upon procedures will be conducted in accordance with attestation <br /> standards established by the American Institute of Certified Public Accountants. The sufficiency of <br /> the .procedures is solely the responsibility of those parties specified in the report. Consequently, we <br /> make no representation regarding the sufficiency of the procedures described in the attached schedule <br /> either for the purpose for which this report has been requested or for any other purpose. If, for any <br /> reason, we are unable to complete the procedures, we will describe any restrictions on the <br /> performance of the procedures in our report, or will not issue a report as a result of this engagement. <br /> Because the agreed -upon procedures listed in the attached schedule do not constitute an examination, <br /> we will not express an opinion on any of the specific elements, accounts, or items referred to in our <br /> report or on the report taken as a whole. In addition, we have no obligation to perform any <br /> procedures beyond .those listed in the attached schedule. <br /> We will submit a report listing the procedures performed and our findings. This report is intended <br /> solely for the use of Hall .County and its Board of Supervisors, and should not be used by anyone <br /> other than these specified parties. Our report will contain a paragraph indicating that had we <br /> performed additional procedures, other matters might have come to our attention that would have <br /> been reported to you. <br /> You are responsible for the accounting records of the Juvenile Diversion office and for selecting the <br /> criteria and determining that such criteria are appropriate for your purposes. You are also <br /> responsible for making all management decisions and performing all management functions; for <br /> designating an individual with suitable skill, knowledge, and /or experience to oversee the services we <br /> provide; and for evaluating the adequacy and results of those services and accepting responsibility <br /> for them. <br /> David J. Faimon, CPA, is the engagement partner and is responsible for supervising the engagement <br /> and signing the report or authorizing another individual to sign it. 2722 5o. LOCUST Sr. <br /> P.O. Box 1767 <br /> GRAND ISLAND, NE 68802 <br /> PHONE 308 - 382-7850 <br /> FAX 308 - 382 -7240 <br /> MMCPAS. COM <br /> GRAND ISLAND • HASTINGS • KEARNEY • OMAHA <br />