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direct and material effect on a major federal program in order to determine our auditing <br />procedures for the purpose of expressing our opinion on compliance and to test and report on <br />internal control over compliance in accordance with OMB Circular A -133 and the State Single <br />Audit Implementation Act, but not for the purpose of expressing an opinion on the effectiveness <br />of internal control over compliance. Accordingly, we do not express an opinion on the <br />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 <br />over compliance does not allow management or employees, in the normal course of performing <br />their assigned functions, to prevent, or detect and correct, noncompliance with a type of <br />compliance requirement of a federal program on a timely basis. A material weakness in <br />internal control over compliance is a deficiency, or combination of deficiencies, in internal <br />control over compliance, such that there is a reasonable possibility that material noncompliance <br />with a type of compliance requirement of a federal program will not be prevented, or detected <br />and corrected, on a timely basis. <br />Our consideration of internal control over compliance was for the limited purpose described in <br />the first paragraph of this section and was not designed to identify all deficiencies in internal <br />control over compliance that might be deficiencies, significant deficiencies or material <br />weaknesses. We did not identify any deficiencies in internal control over compliance that we <br />consider to be material weaknesses, as defined above. <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 />(JW 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 />144 <br />G -2 Page 638 <br />