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Board of County Commissioners <br /> Yuma County <br /> Page 3 <br /> We have already discussed these comments with management, and we will be pleased to discuss them <br /> in further detail at your convenience, to perform any additional study of these matters, or to assist you in <br /> implementing the recommendations. <br /> This report is intended solely for the information and use of the Board of County Commissioners, <br /> management, and others within the government and is not intended to be, and should not be, used by <br /> anyone other than those specified parties. <br /> Sincerely, <br /> A1411414"444,1 46-At- c <br /> McMahan and Associates, L.L.C. <br /> August 13, 2010 <br />