Laserfiche WebLink
Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether Cabarrus County's financial statements are free <br />of material misstatement, we performed tests of its compliance with certain provisions of laws, <br />regulations, contracts, and grants agreements, non - compliance with which could have a direct and <br />material effect on the determination of financial statement amounts. However, providing an opinion on <br />compliance with those provisions was not an objective of our audit and, accordingly, we do not express <br />such an opinion. The results of our tests disclosed no instances of non - compliance or other matters that <br />are required to be reported under Government Auditing Standards. <br />This report is intended solely for the information and use of the Board of County Commissioners and <br />management of Cabarrus County, North Carolina, federal and State awarding agencies, and pass - through <br />entities, and is not intended to be, and should not be, used by anyone other than these specified parties. <br />Martin Starnes & Associates, CPAs, P.A. <br />October 26, 2011 <br />148 Attachment number 1 <br />1 -3 Page 279 <br />