WAUKESHA COUNTY Waukesha, Wisconsin

To the Honorable Board of County SupervisorsThe management’s discussion and analysis and budgetary comparisons as listed in the table of contents arenot a required part of the basic financial statements but are supplementary information required by theGovernmental Accounting Standards Board. We have applied certain limited procedures, which consistedprincipally of inquiries of management regarding the methods of measurement and presentation of the requiredsupplementary information. However, we did not audit the information and express no opinion on it.Our audit was conducted for the purpose of forming opinions on the financial statements that collectivelycomprise Waukesha County’s basic financial statements. The combining and individual fund financialstatements and schedules as listed in the table of contents are presented for purposes of additional analysisand are not a required part of the basic financial statements. The combining and individual fund statements andschedules have been subjected to the auditing procedures applied in the audit of the basic financial statements,and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements for theyear ended December 31, 2010 taken as a whole.The “Letter of Transmittal” and “Statistical Section” listed in the accompanying table of contents are presentedfor purposes of additional analysis and are not a required part of the basic financial statements of WaukeshaCounty, Wisconsin. The information has not been audited by us and, accordingly, we express no opinion onsuch information.Madison, WisconsinJune 3, 201117