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<br />Report On Compliance With Requirements That Could Have A Direct And Material Effect On <br />Each Major State Program And On Internal Control Over Compliance In Accordance With <br />Applicable Sections of OMB Circular A-133 And The State Single Audit Implementation Act <br /> <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 SupplementAudit 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\¶VPDMRU6WDWHSURJUDPVIRUWKH\HDUHQGHG-XQH&DEDUUXV&RXQW\¶VPDMRU6WDWH <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 State 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 <br />, issued by the Comptroller General of the United States; applicable sections of OMB Circular <br />Audits of States, Local Governments, and Non-Profit Organizations, <br />A-133, and the State Single Audit <br />Implementation Act. Those standards, applicable sections of OMB Circular A-133, and the State Single <br />Audit Implementation Act require that we plan and perform the audit to obtain reasonable assurance <br />about whether non-compliance with the types of compliance requirements referred to above that could <br />have a direct and material effect on a major State program occurred. An audit includes examining, on a <br />WHVWEDVLVHYLGHQFHDERXW&DEDUUXV&RXQW\¶VFRPSOLDnce with those requirements and performing such <br />other procedures, as we considered necessary in the circumstances. We believe that our audit provides a <br />reasonable basis for our opinion. Our audit does not provide a legal determination of Cabarrus County's <br />compliance with those 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 State 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 />149 <br />