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Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether Cabarrus County's financial <br />statements are free of material misstatement, we performed tests of its compliance with certain <br />provisions of laws, regulations, contracts, and grant agreements, noncompliance with which <br />could have a direct and material effect on the determination of financial statement amounts. <br />However, providing an opinion on compliance with those provisions was not an objective of our <br />audit, and accordingly, we do not express such an opinion. The results of our tests disclosed an <br />instance of noncompliance or other matters that is required to be reported under Government <br />Auditing Standards and which is described in the accompanying Schedule of Findings and <br />Responses, as item 2010 -01. <br />We also noted certain matters that we reported to management of Cabarrus County in a <br />separate letter dated October 15, 2010. <br />Cabarrus County's response to the finding identified in our audit is described in the <br />accompanying Schedule of Findings and Responses. We did not audit Cabarrus County's <br />response and, accordingly, we express no opinion on it. <br />This report is intended solely for the information and use of management, others within the <br />organization, members of the Board of Commissioners, federal and State awarding agencies <br />and pass- through entities and is not intended to be, and should not be used by anyone other <br />than these specified parties. <br />Martin Starnes & Associates, CPAs, P.A. <br />October 15, 2010 <br />142 <br />G -2 Page 636 <br />