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<br />KPMG LLP <br />Chartered Accountants <br />618 Greenwood Centre <br />3200 Deziel Drive <br />Windsor ON N8W 5K8 <br />AUDITORS' REPORT <br />Telephone 15191 251-3500 <br />Telefax 151 91 2 51-3530 <br />(519) 251-3540 <br />Internet <br />To the Warden and Members of Council and Ratepayers of the Corporation of the County of <br />Essex: <br />We have audited the consolidated statement of financial position of the Corporation of the County <br />of Essex as at December 31, 2008 and the consolidated statements of financial activities and <br />cash flows for the year then ended. These financial statements are the responsibility of the <br />County's administration. Our responsibility is to express an opinion on these financial statements <br />based on our audit. <br />We conducted our audit in accordance with Canadian generally accepted auditing standards. <br />Those standards require that we plan and perform an audit to obtain reasonable assurance <br />whether the financial statements are free of material misstatement. An audit includes examining, <br />on a test basis, evidence supporting the amounts and disclosures in the financial statements. An <br />audit also includes assessing the accounting principles used and significant estimates made by <br />administration, as well as evaluating the overall financial statement presentation. <br />In our opinion, these consolidated financial statements present fairly, in all material respects, the <br />financial position of the County as at December 31, 2008 and the results of its financial activities <br />and its cash flows for the year then ended in accordance with the accounting principles prescribed <br />by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants. <br />Our audit was conducted for the purpose of forming an opinion on the basic consolidated financial <br />statements taken as a whole. The current year's supplementary information included in Schedule <br />1 is presented for the purposes of additional analysis and is not a required part of the basic <br />consolidated financial statements. Such supplementary information has been subjected to the <br />auditing procedures applied in the audit of the basic consolidated financial statements and, in our <br />opinion, is fairly stated in all material respects in relation to the basic consolidated financial <br />statements taken as a whole. <br />~~'~G r<~ <br />Chartered Accountants, Licensed Public Accountants <br />Windsor, Canada <br />June 9, 2009 <br />KPMG LLP is a CanaJino Lmltetl Ilvblllry ynnna,biny end s member Tirm of p,e KPMG ne.wmk <br />of iuda,rendam member lions afhlia[otl with KPMG Intemetinnal, a Swiss eoopetaeivo. <br />KPMG Cznatln provMes senncas io KPMG LLP. <br />