AG 2009 03 16 - Laserfiche WebLink

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a February 20, 2009 Ms. Pam Dubois Cabarrus County, NC 65 Church Street SE Concord, NC 28025 We are pleased to confirm our understanding of the services we are to provide Cabarrus County, NC for the year ended June 30, 2009. We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, which collectively comprise the basic financial statements of Cabarrus County, NC as of and for the year ended June 30, 2009. Accounting standards generally accepted in the United States provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to accompany Cabarrus County's basic financial statements. As part of our engagement, we will apply certain limited procedures to Cabarrus County's RSI. These limited procedures will consist principally of inquiries of management regarding the methods of measurement and presentation, which management is responsible for affirming to us in its representation letter. Unless we encounter problems with the presentation of the RSI or with procedures relating to it, we will disclaim an opinion on it. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis and 2) Schedules of Funding Progress, Employer Contributions, and Notes to the Required Schedules for the Law Enforcement Officer's Special Separation Allowance (if applicable). Supplementary information other than RSI, such as combining and individual fund financial statements, also accompanies Cabarrus County's basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and will provide an opinion on it in relation to the basic financial statements: 1) The combining and individual fund schedules and 2) the schedule of expenditures of federal and State awards. Audit Objectives The objective of our audit is the expression of an opinion as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to the basic financial statements taken as a whole. The objective includes reporting on internal control related to the financial statements and compliance with laws, regulations, and the provisions of contracts or grant agreements, noncompliance with which could have a material effect on the financial statements in accordance with Govern:nie~:lal Auditing Standards. The objective also includes reporting on internal control related to major programs and an opinion (or disclaimer of opinion) on compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and 73U I:ith t1~•cnue Dri~•e SE • Hickot~; North Carolina 23602 • Phone 328-327-2727 • F:ts 528-328-2324 13 South Center Street • 'laylorsville, Nordt Carolina 23631 • Phone 523-632-9025 • Fas 328-632-9~t,chment number 2 1011 Frcc Both Locations 300-943-0535 ~ ~Veb site: ~~wt~:martinstarnes.com page 201 of 286 CI ~~ i i] C ~I i 0 fl r C ~~11~t111 ~~t~T11CS ~'.~s~ociat~s, CP.~~s, P.~~. A Professiorrnl Assoeirr/iou of Certified PuGlir AeeoruNrnNs n»d d1a»egrrr~eu~ Conseltrrrrts