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Opinions In our opinion, based up on our audit, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, and the major fund for the Cabarrus County Tourism Authority d/b/a/Cabarrus County Convention and Visitors Bureau as of June 30, 2016, and the respective changes in financial position, and where applicable, cash flows thereof and the respective budgetary comparison for the general fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, on pages 5 through 10, and the Local Government Employees' Retirement System Schedules of the Bureau's Proportionate Share of Net Pension Liability and Bureau Contributions, on pages 31 through 32, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted principally of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary and Other Information Our audit was conducted for the purpose of forming opinions on the financial statements as a whole. The Schedule of Revenues and Expenditures and Changes in Fund Balance—Budget vs. Actual is presented for purpose of additional analysis and is not a required part of the basic financial statements. The Schedule of Revenues and Expenditures and Changes in Fund Balance— Budget vs. Actual is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements taken as a whole. K f Cpl f h. & Company, P.A. Concord, North Carolina October 18, 2016 Attachment number 1 \n 1-5 Page 147