Laserfiche WebLink
Internal Control Over Compliance <br />The management of Cabarrus County is responsible for establishing and maintaining effective internal <br />control over compliance with the requirements of laws, regulations, contracts and grants applicable to <br />federal programs. In planning and performing our audit, we considered Cabarrus County's internal <br />control over compliance with requirements that could have a direct and material effect on a major federal <br />program in order to determine our auditing procedures for the purpose of expressing our opinion on <br />compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over <br />compliance. Accordingly, we do not express an opinion on the effectiveness of the County's internal <br />control over compliance. <br />A control deficiency in a County's internal control over compliance exists when the design or operation of <br />a control does not allow management or employees in the normal course of performing their assigned <br />functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program <br />that adversely affects the entity's ability to administer a federal program such that there is more than a <br />remote likelihood that noncompliance with a type of compliance requirement of a federal program that is <br />more than inconsequential will not be prevented or detected by the County's internal control. <br />A material weakness is a significant deficiency, or combination of significant deficiencies, that results in <br />more than a remote likelihood that material noncompliance with a type of compliance requirement of a <br />federal program will not be prevented or detected by the entity's internal control. <br />Our consideration of the internal control over compliance was for the limited purpose described in the first <br />paragraph of this section and would not necessarily identify all deficiencies in the County's internal control <br />that might be significant deficiencies or material weakness. We did not identify any deficiencies in <br />internal control over compliance that we consider to be material weaknesses, as defined above. <br />Schedule of Expenditures of Federal and State Awards <br />We have audited the financial statements of the governmental activities, the business-type activities, <br />each major fund and the aggregate remaining fund information of Cabarrus County, North Carolina, as of <br />and for the year ended June 30, 2009, which collectively comprise Cabarrus County's basic financial <br />statements, and have issued our report thereon dated October 13, 2009. Our audit was performed for <br />the purpose of forming an opinion on the financial statements that collectively comprise Cabarrus <br />County's basic financial statements. The accompanying Schedule of Expenditures of Federal and State <br />Awards is presented for the purposes of additional analysis as required by OMB Circular A-133 and the <br />State Single Audit Implementation Act and is not a required part of the basic financial statements. Such <br />information has been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial <br />statements taken as a whole. <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 />a~~ ~:~&~ ~ ua7s..~ CPQs, ~?(c. <br />'" l • <br />Martin Starnes & Associates, CPAs, P.A. <br />October 13, 2009 <br />144 Attachment number 3 <br />G-8 Page 424 <br />