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KPMG LLP <br />Chartered Accountants <br /> <br />618 Geenwood Centre <br />3200 Deziel Drive <br />Wincsor ON N8W 5K8 <br /> <br />Telephone (519) 251 3500 <br /> <br />Telefax 1519)251 3530 <br /> !519) 251 3540 <br /> <br />wv,,,w kpmg ca <br /> <br />ACCOUNTANTS' REPORT <br /> <br />To the Ministry of Municipal Affairs: <br /> <br />Our examination of the consolidated financial statements of the Corporation of the County of Essex for <br />the year ended December 31, 1998 was made for the purpose of forming an opinion on the <br />consolidated financial statements referred to in our auditors' report to the Members of Council, <br />Inhabitants and Ratepayers dated May 20, 1999. Schedules I to 11 of the 1998 Financial Information <br />Return have not been prepared on the same basis as the consolidated financial statements. <br /> <br />For the purposes of this report we have performed, at your request, the following procedures in <br />connection with Schedules 1 to 11 of the Financial Information Return of the Corporation of the <br />County of Essex for the year ended December 31, 1998: <br /> <br /> (a) we have compared the amounts disclosed on these schedules to the books and records of <br /> the County and found them to be in agreement; <br /> <br /> (b) we have added and cross-added all schedules and found them to be arithmetically correct; <br /> and <br /> <br /> (c) we have checked the cross-references indicated in the "Cross-References to Other <br /> Schedules" section for each of the above-noted schedules, as outlined in the "Instructions for <br /> Completing the 1998 Financial Information Return", and found all such cross-references to be <br /> in agreement. <br /> <br /> The above-noted procedures do not constitute an audit of these schedules. <br /> <br />Therefore, we do not express an opinion on Schedules 1 to 11 of the 1998 Financial Information <br />Return. <br /> <br />Chartered Accountants <br /> <br />Windsor, Canada <br />May 20, 1999 <br /> <br /> <br />