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ACCOUNTANTS REPORT <br /> <br />Municipali~ <br />County of Essex <br />45000 <br /> <br />IN ACCORDANCE WITH SCHEDULES I TO 11 <br />OF THE FINANCIAL INFORMATION RETURN <br /> <br />To the Ministry of Municipal Affairs: <br /> <br /> Our examination of the consolidated financial statements of the Corporation <br /> <br />of the County of Essex for the year ended December 31.1996 <br />was made for the purpose of forming an opinion on the consolidated financial statements <br />referred to in our audito#s report to the Members of Council. Inhabitants and Ratepayers <br />dated June 11, 1997. Schedules I to 11 of the 1996 Financial Information Return <br />have not been prepared 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 />procedures in connection with Schedules I to 11 of the Financial Information Return <br />of the Corporation of the County of Essex for the year ended December 31, 1996: <br /> <br /> (a we have compared the amounts disclosed on these schedules to the <br /> books and records of the County 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 /> arithmetically correct; and <br /> <br /> (c) we have checked the cross-references indicated in the "Cross-References <br /> to Other Schedules" section for each of the above-ncted schedules, as <br /> outlined in the "Instructions for Completing the 1996 Financial Information <br /> Return", and found all such cross-references to be in agreement. <br /> <br />The above-noted procedures do not constitute an audit of these schedules. <br />Therefore, we do not express an opinion on Schedules 1 to 11 of the 1996 Financial <br /> <br />Information Return. <br /> <br />Windsor. Canada <br />June 11, 1997 <br /> <br />Chartered Accountants <br /> <br /> <br />