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MARTIN ❖ STARVES & ASSOCIATES, CPAs, P.A. "A Professional Association of Certified Public .4cconnrtants and Management Consultants" Report on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Federal Program and on Internal Control Over Compliance in Accordance With OMB Circular A -133 and The State Single Audit Implementation Act To the Board of Commissioners Cabarrus County, North Carolina Compliance We have audited Cabarrus County compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A -133 Compliance Supplement and the Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government Commission that could have a direct and material effect on each of Cabarrus County's major federal programs for the year ended June 30, 2010. Cabarrus County's major federal programs are identified in the summary of auditor's results section of the accompanying Schedule of Findings and Responses. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of Cabarrus County's management. Our responsibility is to express an opinion on Cabarrus County's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; OMB Circular A -133, Audits of States, Local Governments, and Non Profit Organizations and the State Single Audit Implementation Act. Those standards, OMB Circular A -133 and the State Single Audit Implementation Act require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Cabarrus County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of Cabarrus County's compliance with those requirements. In our opinion, Cabarrus County complied, in all material respects, with the requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2010. Internal Control Over Compliance Management of Cabarrus County is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered Cabarrus County's internal control over compliance with the requirements that could have a 73013th Avenue Drive SE ♦ Hickory, North Carol i na 28602 ♦ Phone 828 -327 -2727 ♦ Fax 828- 328 -2324 13 South Center Street ♦ Tayl orsvi I I e, North Carol i na 28681 ♦ Phone 828 -632 -9025 ♦ Fax 828 - 632 -9085 Toll Free Both Locations 1- 800- 948 -0585 ♦ Website: www.martinstarnes.com 143 G -2 Page 637