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Office of the Washington State Auditor <br />Pat McCarthy <br />July 15, 2025 <br />Board of County Commissioners <br />Kittitas County <br />205 West 5`s Ave. <br />Ellensburg, WA 98926 <br />We are pleased to confirm the audits to be performed by the Office of the Washington State Auditor, <br />in accordance with the provisions of Chapter 43.09 RCW, for the Kittitas County. This letter confirms <br />the nature and limitations of the audits, as well as responsibilities of the parties and other engagement <br />terms. <br />Office of the Washington State_Auditor Responsibilities <br />Financial Statement Audit <br />We will perform an audit of the basic financial statements of Kittitas County as of and for the fiscal <br />year ended December 31, 2024, prepared in accordance with accounting principles generally accepted <br />in the United States of America (GAAP). The objective of our audit will be to express our opinion on <br />these financial statements. <br />We will perform our audit in accordance with auditing standards generally accepted in the United <br />States of America and the standards applicable to financial audits contained in Government Auditing <br />Standards, issued by the Comptroller General of the United States. Those standards require that we <br />plan and perform the audit to obtain reasonable, rather than absolute, assurance about whether the <br />financial statements are free from material misstatement. Since we do not review every transaction, <br />our audit cannot be relied upon to identify every potential misstatement. Because of the inherent <br />limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk <br />exists that some material misstatements may not be detected, even though the audit is properly planned <br />and performed in accordance with the standards identified above. <br />A financial statement audit involves performing procedures to obtain audit evidence about the amounts <br />and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, <br />including the assessment of the risks of material misstatement of the financial statements, whether due <br />to fraud or error. In making those risk assessments, the auditor considers relevant internal controls in <br />order to design audit procedures that are appropriate in the circumstances, but not for the purpose of <br />expressing an opinion on the effectiveness of internal control. Accordingly, we will express no such <br />opinion. <br />Insurance Building, P.O. Box 40021 • Olympia, Washington 98504-0021 • (564) 999-0950 • Pat.McCarthy@sao.wa.gov <br />