AG 2007 05 21 - Laserfiche WebLink

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LarsonAllen Larson, Allen, Weishair & Co., LLP CPAs, Consulcancs & Advisors www.larsonallen.com Report on Compliance with Requirements Applicable to Each Major State Program and. Internal Control over Compliance in Accordance with Applicable Sections of OMB Circular A-133 and the State Single Audit Implementation Act To the Area Board of Directors Piedmont Area Mental Health, Developmental Disabilities and Substance Abuse Authority Concord, North Carolina Compliance We have audited the compliance of Piedmont Area Mental Health, Developmental Disabilities and Substance Abuse Authority ("the Authority"), with the types of compliance requirements described in the Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government Commission, that are applicable to each of its major State programs for the year ended June 30, 2006. The Authority's major State programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major State programs is the responsibility of the Authority's management. Our responsibility is to express an opinion on the Authority'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; applicable sections of OMB Circular A-133 as described in the Audit Manual for Governmental Auditors in North Carolina, and the State Single Audit Implementation Act. Those standards, applicable sections of OMB Circular A-133, and the State Single Audit Implementation Act require that we plan and pertorm 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 State program occurred. An audit includes examining, on a test basis, evidence about the Authority'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 on the Authority's compliance with those requirements. In our opinion, the Authority complied, in all material respects, with the requirements referred to above that are applicable to each of its major State programs for the year ended June 30, 2006. However, the results of our auditing procedures disclosed one instance of noncompliance with those requirements, which is required to be reported in accordance with OMB Circular A-133 and which ise described in the accompanying schedule of findings and questioned costs as Finding 2006-1. rr(34) ~J