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Arthur Young ATTACHMENT A Pa~ 8 0£6 We anticipate preparing and submitting the following reports ns a result of our ser~,.*ces: A. Financial audit report~: a report on the examination et~ the general purpose financial stat~monte and supplementary information of the County in accordance with generally accepted audi6pE standards a comprehensive management (audit findings) letter addressed to the Cabarrus County Board of Commissioners B, Additional report~ in connection with the Single Audit: two reports on our compliance examination of the County's various federal and state ¢rant~ and awards two reports on internal accounting and admirdstrative control and our audit findings applicable to federal and state grants and awards a report on the County's schedule of federal and state financial ass/stance These reports may each be under separate cover or included under one cover or made a part of the County's comprehensive financial statements. Our review o£internal accounting control is for the purpose of establishing a basis for reliance on the system of internal accounting control in determining the nature, timing, and extent of other auditing procedures that are necessary for expressing an opinion on the financial statements, and to assist the auditor in planning and performing his examination of the financial statements. Our examination of the ~inancial statements, including the review of internal control, wo~d not necessarily disclose all weaknesses in the system because it would have been based on selective tests of accounting records and related data. However, should any material weaknesses in the system come to our attention, we will report these weaknesses to you. We wish to be helpful to management in achieving the objectives of the Board of Commissioners. In Our management letter we will offer our comments on oppOrtunltias to improve operations, simplify or enhance compliance with laws and regulations, or improve accounting procedures.