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Internal Control Over Compliance <br />Management of Cabarrus County is responsible for establishing and maintaining effective internal control <br />over compliance with the requirements of laws, regulations, contracts and grants applicable to State <br />programs. In planning and performing our audit, we considered Cabarrus County's internal control over <br />compliance with requirements that could have a direct and material effect on a major State program to <br />determine our auditing procedures for the purpose of expressing our opinion on compliance and to test <br />and report on internal controls over compliance in accordance with applicable sections of OMB Circular <br />A -133 and the State Single Audit Implementation Act, but not for the purpose of expressing an opinion <br />on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on <br />the effectiveness of Cabarrus County's internal control over compliance. <br />A deficiency in internal control over compliance exists when the design or operation of a control over <br />compliance does not allow management or employees, in the normal course of performing their assigned <br />functions, to prevent, or detect and correct, non - compliance with a type of compliance requirement of a <br />State program on a timely basis. A material weakness in internal control over compliance is a deficiency, <br />or combination of deficiencies, in internal control over compliance, such that there is a reasonable <br />possibility that material non - compliance with a type of compliance requirement of a State program will <br />not be prevented, or detected and corrected, on a timely basis. <br />Our consideration of the internal control over compliance was for the limited purpose described in the <br />first paragraph of this section and was not designed to identify all deficiencies in internal control over <br />compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not <br />identify any deficiencies in internal control over compliance that we consider to be material weaknesses, <br />as defined above. <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 />+� F <br />�rr�?�....+ �, 'tea, <br />Martin Starnes & Associates, CPAs, P.A. <br />October 26, 2011 <br />152 Attachment number 1 <br />1 -3 Page 283 <br />