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MART IN4••S TARN ES Si ASSOCIATES, CPAs, P.A. '14 Professional Association of Certified Public Accountants and Management Consultants" October 26, 2011 To the Board of County Commissioners Cabarrus County, North Carolina We have audited the basic financial statements of Cabarrus County, North Carolina as of and for the year ended June 30, 2011, and have issued our report thereon dated October 26, 2011. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility Under Generally Accepted Auditing Standards and OMB Circular A- 133 As communicated in our engagement letter dated December 15, 2010, our responsibility, as described by professional standards, is to form and express an opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of Cabarrus County solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A -133. 730 13th Avenue Drive SE ♦ Hickory, North Carolina 28602 ♦ Phone 828 - 327 -2727 ♦ Fax 828 - 328 -2324 13 South Center Street ♦ Taylorsville, North Carolina 28681 ♦ Phone 828 - 632 -9025 ♦ Fax 828 - 632 -9085 Toll Free Both Locations 1- 800 - 948 -0585 ♦ Website: www.martinstames.com Attachment number 3 1 -3 Page 298