Laserfiche WebLink
Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether Cabarrus County's financial statements are <br />free of material misstatement, we performed tests of its compliance and other matters with certain <br />provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and <br />material effect on the determination of financial statement amounts. However, providing an opinion on <br />compliance and other matters with those provisions was not an objective of our audit and, accordingly, <br />we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or <br />other matters that are required to be reported under Government Auditing Standards. <br />We noted certain matters that we reported to management of Cabarrus County in a separate letter dated <br />October 13, 2009. <br />This report is intended solely for the information and use of management, members of the Board of <br />Commissioners, federal and State awarding agencies, and pass-through entities and is not intended to <br />be, and should not be, used by anyone other than these specified parties. <br />E <br />Martin Starnes & Associates, CPAs, P.A. <br />October 13, 2009 <br />142 Attachment number 3 <br />G-8 Page 422 <br />