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I <br /> <br /> August 17, 1989 <br /> <br />The Honorable Mayor - Towa of Mount Pleasant <br />Board of Commissioners - Cabarrus County <br />Mount Pleasant, North Carolina <br /> <br />Gentlemen: <br /> <br /> We have reviewed the accompanying list of expenditnres of the Black Run <br />Creek Dam Project for the project period August 1, 1985 through June 30, 1989 <br />in accordance with standards established by the American Institute of Certi- <br />fied Public Accountants. All information included in this list of empendi- <br />tures is the representation of management. <br /> <br /> A review consists of inquiries of Town personnel and analytical proce- <br />dures applied to financial data. It is substantially less in scope than an <br />audit in accordance with generally accepted audi'ting standards, the objective <br />of which is the expression of an opinion regarding the financial statements <br />taken as a whole, accordingly, we do not exprass such an opinion. <br /> <br /> Based on our review, we are not aware of any material modifications <br />that should be made to the accompanying list of expenditures. <br /> <br /> Very truly yours, <br /> <br /> Charles L. Caywood <br /> <br />CLC:edd <br /> <br /> <br />