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Municipatit~ <br />ACCOUNTANTS' REPORT . ICOUNTY OF ESSEX <br /> <br />IN ACCORDANCE WITH SCHEDULES 1 TO 11 <br />OF THE FINANCIAL INFORMATION RETURN <br /> <br />To the Ministry of Municipal Affairs: <br /> <br /> Our examination of the consolidated financial s~.tements of the Corporation <br /> <br />of the County of Essex for the year ended December 31, 1991 <br />was made for the purpose of forming an opinion on the consolidated financial statements <br />referred to in our auditors' report to the Warden ami Members of Council <br />dated May 1, 1992. Schedules 1 to 11 o1 the 1991 Financial Information Return have not <br />been p~'edared on the same basis as the consolidated financial statements. <br /> <br /> For the purposes of this report we have pedormed, at your request, the following <br />p~'ocedurss in connection with Schedules 1 to t 1 of the Financial Information Return <br />of the Corporation of the County of Essex for the year ended December 31, 1991: <br /> <br /> (a) we have compared the amounts disoiosed on these schedules to the <br /> books and records of Ifle County of Essex and found them to be in <br /> agreement; <br /> <br /> (b) we have added and cross*added all schedules and found them to be <br /> <br /> arithmetisally correct; and <br /> <br /> (c) we have checked the cross-references indicated in the "Cross-Refersnces <br /> to Other Soheduias" section for each of the above-noted schedutes, as <br /> outlinad in the "Instructions for Completing the 1991 Financial Information <br /> Return', and found all such cross-references to be in agreement. <br /> <br /> T~e above-noted procedures do net constitute an audit of these schedules. <br />Therefore, we do not express an opinion on Schedules 1 to 11 of the t 991 Financial <br /> <br />Information Return. <br /> <br />Windsor, Canada <br />May 1, 1992 <br /> <br />Chartered Accountants <br /> <br /> <br />