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Management's Discussion and Analysis, Law Enforcement Officers' Special Separation <br />Allowance, Schedule of Funding Progress, Schedule of Employer Contributions and related <br />notes, and the Other Post-Employment Benefit schedules are not required parts of the basic <br />financial statements but are supplementary information required by the Governmental Accounting <br />Standards Board. We have applied certain limited procedures, which consisted principally of <br />inquiries of management regarding the methods of measurement and presentation of the required <br />supplementary information. However, we did not audit the information and express no opinion <br />thereon. <br />Our audit was performed for the purpose of forming an opinion on the financial statements that <br />collectively comprise the basic financial statements of Cabarrus County, North Carolina. The <br />introductory section, combining and individual fund financial statements and schedules, individual <br />nonmajor fund financial statements and schedules, and statistical tables, as well as the <br />accompanying schedule of expenditures of federal and State awards as required by U.S. Office of <br />Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit <br />Organizations, and the State Single Audit Implementation Act, are presented for purposes of <br />additional analysis and are not a required part of the basic financial statements. The combining <br />and individual fund financial statements and schedules, and the accompanying schedule of <br />federal and State awards have been subjected to the auditing procedures applied in the audit of <br />the basic financial statements and, in our opinion, is fairly stated in all material respects, in <br />relation to the basic financial statements taken as a whole. The introductory section and <br />statistical section have not been subjected to the auditing procedures applied in the audit of the <br />basic financial statements and, accordingly, we express no opinion thereon. <br />~a~T~..~ ~,~,,,.,.,.) E ,Cr,..us~.7~e, CPUs, ~Cr. <br />Martin Starnes & Associates, CPAs, P.A. <br />Hickory, North Carolina <br />October 13, 2009 <br />14 Attachment number 3 <br />G-8 Page 285 <br />