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AUI)ITOR'S I/.EPO RT [ <br /> <br />COUNTY OF ESSEX <br /> <br /> To: Ministry of <br /> <br /> Intergovernmental Affairs <br /> <br /> Our examination of the financial statements of the Corporation of the <br />County of Essex for the year ended December 31, 1979 on which we have issued our <br />opinion dated September 5, 1980, included an examination of the material elements <br />of the following supplemental schedules of the municipality as at December 31, 1979, <br />and for the year then ended. Such examination was made in accordance with generally <br />accepted auditing standards, and accordingly included such tests and other procedures <br />as we considered necessary in the circumstances. <br /> <br /> On January 1, 1966 the City of Windsor annexed portions of land which <br />were formerly part of the County of Essex (approximately equal to one-third of the <br />county assessment prior to annexation). A division of assets and liabilities <br />between the City and the County, in order to reflect the change in responsibilities, <br />will be affected by negotiations between the parties. The financial statements do <br />not attempt to reflect the final results of these negotiations. <br /> <br /> Except for the final settlement with the City of Windsor resulting from <br />the 1966 annexation, as explained above, in our opinion, the supplemental schedules, <br />when considered in relation to the financial statements of the Corporations of the <br />County of Essex for the year ended December 31, 1979, present fairly in all material <br />respects the information shown therein: <br /> <br /> 1. Analys~s of Revenue Fund Revenues <br /> 2LUT. Analys~s of Upper Tier Requisitions and Direct Charges <br /> 3. Analys~s of Current Revenue for Specific Functions <br /> 4. Analys~s of Revenue Fund Expenditures <br /> 5. Analys~s of Capital Operations <br /> 6. Analys~s of Capital Grants and Own Expenditures <br /> 7. Analys~s of Net Long Term Liabilities by Function <br /> 8. Analys~s of Long Term Liabilities and Commitments <br /> 9LUT. Analys~s of Upper Tier Net Long Term Liabilities <br /> 10. Continuity of Reserves and Reserve Funds <br /> 11. Analysis of Consolidated Year End Balances <br /> <br />Chartered Accountants <br /> <br />Windsor, Ontario <br /> <br />September 5, 1980 <br /> <br /> Licence No. 104 <br />\ <br /> <br /> <br />