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MARTIN•~•STARNES & ASSOCIATES, CPAs, P.A. 'd Professions! associntiou of Certified Aublic.•tccotrrrlnrrls nrat,llnungenrent Carsrdtnnls" October 13, 2009 To the Board of County Commissioners Cabarrus County, North Carolina We have audited the basic financial statements of Cabarrus County, North Carolina for the year ended June 30, 2009, and have issued our report thereon dated October 13, 2009. Professional standards require that we provide you with the following information related to our audit. Our Responsibility under U.S. Generally Accepted Auditing Standards and OMB Circular A-133 As stated in our engagement letter, our responsibility, as described by professional standards, is to plan and perform our audit to obtain reasonable, but not absolute, assurance about whether the basic financial statements are free of material misstatement and are fairly presented In accordance with U.S. generally accepted accounting standards. Because an audit is designed to provide reasonable, but not absolute assurance and because we did not perform a detailed examination of all transactions, there is a risk that material errors, fraud, or other illegal acts may exist and not be detected by us. In planning and performing our audit, we considered Cabarrus County, North Carolina's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of Cabarrus County, North Carolina's compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, the objective of our audit was not to provide an opinion on compliance with those provisions. Also, in accordance with OMB Circular A-133, we examined, on a test basis, evidence about the County's compliance with the types of compliance requirements described in the U. S. Once of Management and Budget (OMBJ Circular A-133 Compliance Supplement applicable to each of its major federal programs for the purpose of expressing an opinion on the County's compliance with those requirements. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the County's compliance with those requirements. 730 13th Averare Drive SE ~ Hickory, North Carolina 28602 • Phone 828-327-2727 ~ Fax 828-328-2324 13 South Center Street • Taylorsville, North Carolina 28681 • Phone 828-632-9025 • Fax 828-632-~~Chment number 2 Toll Free Both Locations L-800-9884585 • ~Vebsite: www.martinstarnes'com page 260