Cabarrus County Comprehensive Annual Financial Report

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Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit Of Financial Statements Performed In Accordance With Government Auditing Standards Board of Commissioners Cabarrus County, North Carolina We have audited the basic financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Cabarrus County, North Carolina, as of and for the year ended June 30, 2012, not presented here, ZKLFKFROOHFWLYHO\FRPSULVHWKH&RXQW\¶VEDVLFILQDQFLDl statements, and have issued our report thereon dated October 16, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. The financial Government Auditing statements of the Cabarrus Health Alliance were not audited in accordance with Standards . Internal Control Over Financial Reporting Management of Cabarrus County is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we consLGHUHG&DEDUUXV&RXQW\¶VLQWHUQDO control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on WKHHIIHFWLYHQHVVRIWKH&RXQW\¶VLQWHUQDOFRQWURORYHUILQDQFLDOUHSRUWLQJAccordingly, we do not H[SUHVVDQRSLQLRQRQWKHHIIHFWLYHQHVVRIWKH&RXQW\¶Vinternal control over financial reporting. deficiency in internal control A exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or material weakness detect and correct, misstatements on a timely basis. A is a significant deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material PLVVWDWHPHQWRIWKH&RXQW\¶VILQDQFLDOVWDWHPHQWVZLOOQRWEHSUHYHQWHGRUGHWHFWHGDQGFRUUHFWHGRQD timely basis. Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in the internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. 730 13th Avenue Drive SE Hickory, North Carolina 28602 Phone 828-327-2727 Fax 828-328-2324 13 South Center Street Taylorsville, North Carolina 28681 Phone 828-632-9025 Fax 828-632-9085 Toll Free Both Locations 1-800-948-0585 Website: www.martinstarnes.com 145