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<br />Report On Compliance With Requirements That Could Have A Direct And Material <br />Effect On Each Major Federal Program And On Internal Control Over Compliance In <br />Accordance With OMB Circular A-133 And The State Single Audit Implementation Act <br />Independent Auditors' Report <br />Board of Commissioners <br />Cabarrus County, North Carolina <br />Compliance <br />:HKDYHDXGLWHG&DEDUUXV&RXQW\1RUWK&DUROLQD¶VFRPSOLDQFHZLWKWKHW\SHVRIFRPSOLDQFH <br /> Circular A-133 <br />requirements described in the U.S. Office of Management and Budget (OMB) <br />Compliance Supplement Audit Manual for Governmental Auditors in North Carolina, <br />and the issued by <br />the Local Government Commission, that could have a direct and material effect on each of Cabarrus <br />&RXQW\¶VPDMRUIHGHUDOSURJUDPVIRUWKH\HDUHQGHG-XQH&DEDUUXV&RXQW\¶VPDMRUIHGHUDO <br />SURJUDPVDUHLGHQWLILHGLQWKHVXPPDU\RIDXGLWRUV¶UHVXOWVVHFWLRQRIWKHDFFRPSDQ\LQJ6FKHGXOHRI <br />Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts, and <br />grants applicable to each of its major federal SURJUDPVLVWKHUHVSRQVLELOLW\RI&DEDUUXV&RXQW\¶V <br />management. Our responsibility is to express an RSLQLRQRQ&DEDUUXV&RXQW\¶VFRPSOLDQFHEDVHGRQRXU <br />audit. <br /> <br />We conducted our audit of compliance in accordance with auditing standards generally accepted in the <br />Government Auditing <br />United States of America; the standards applicable to financial audits contained in <br />Standards,Audits of <br /> issued by the Comptroller General of the United States; and OMB Circular A-133, <br />States, Local Governments, and Non-Profit Organizations, <br /> and the State Single Audit Implementation <br />Act. Those standards, OMB Circular A-133, and the State Single Audit Implementation Act require that <br />we plan and perform the audit to obtain reasonable assurance about whether non-compliance with the <br />types of compliance requirements referred to above that could have a direct and material effect on a major <br />federal program occurred. An audit includes examining, on a test basis, evidence about Cabarrus <br />County's compliance with those requirements and performing such other procedures, as we considered <br />necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. <br />Our audit does not provide a legal determination of Cabarrus County's compliance with those <br />requirements. <br /> <br />In our opinion, Cabarrus County complied, in all material respects, with the compliance requirements <br />referred to above that could have a direct and material effect on each of its major federal programs for the <br />year ended June 30, 2012. <br /> <br /> <br />730 13th Avenue Drive SE Hickory, North Carolina 28602 Phone 828-327-2727 Fax 828-328-2324 <br />13 South Center Street Taylorsville, North Carolina 28681 Phone 828-632-9025 Fax 828-632-9085 <br /> <br />Toll Free Both Locations 1-800-948-0585 Website: www.martinstarnes.com <br />147 <br />