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.MARTIN •3 STARK E S &_ ASSOCIATES, CPAs, P.A. "A Professional Association of Certified Public Accountants and bfanagement Consultants" Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit of Financial Statements Performed In Accordance With Government Auditing Standards To the Board of Commissioners Cabarrus County, North Carolina We have audited the accompanying financial statements of the governmental activities, the business -type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Cabarrus County, North Carolina, as of and for the year ended June 30, 2010, which collectively comprise the County's basic financial statements, and have issued our report thereon dated October 15, 2010. Our report includes a reference to other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Other auditors audited the financial statements of the Cabarrus Health Alliance, as described in our report on Cabarrus County's financial statements. The financial statements of the Cabarrus Health Alliance were not audited in accordance with Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered Cabarrus County's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Cabarrus County's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of Cabarrus County's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the County's financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. 73013th Avenue Drive SE ♦ Hickory, North Carol i na 28602 ♦ Phone 82 &327 -2727 ♦ Fax 82 8-32 8-2324 13 South Center Street ♦ Tayl orsvi I I e, North Carol i na 28681 ♦ Phone 82 &632 -9025 ♦ Fax 82 8-632 -9085 TolI Free Both Locations 1- 800 - 948 -0585 ♦ Website. www.marti nstarnes.com 141 G -2 Page 635