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<br />ATTACHMENT A <br />Page 3 of 8 <br /> <br />REPORTS <br /> <br />We anticipate preparing and submitting the following reports as a <br />result of our services: <br /> <br />A, <br /> <br />Financial audit reports: <br /> <br />a report on the examination of the financial statements <br />and additional information of the County in accordance <br />with generally accepted auditing standards <br /> <br />a comprehensive management (audit findings) letter <br />addressed to the Cabarrus County Board of Co~nissioners <br /> <br />B, <br /> <br />Additional reports in connection with the Single Audit: <br /> <br />two reports on our compliance examination of the <br />County's various federal and state grants and awards <br /> <br />two reports on internal accounting and administrative <br />control and oUr audit findings applicable to federal and <br />state grants and awards <br /> <br />a schedule of federal and state <br />activity with our opinion thereon <br /> <br />grants <br /> <br />and <br /> <br />awards <br /> <br />These reports may each be under separate cover or included under <br />one cover Or made a part of the County's comprehensive financial <br />statements, <br /> <br />Our review of internal accounting control is for the purpose of <br />establishing a basis for reliance on the system of internal <br />accounting control in determining the nature, timing, and extent <br />of other auditing procedures that are necessary for expressing an <br />opinioi on the financial statements, and to assist the auditor in <br />planning and performing his examination of the financial state- <br />ments. Our examination of the financial statements, including <br />the review of internal control, would not necessarily disclose <br />all weaknesses in the system because it would have been based on <br />selective tests of accounting records and related data. However, <br />should any material weaknesses in the system come to our atten- <br />tion, we will report these weaknesses to you. <br /> <br />We wish to be helpful to management in achieving the objectives <br />of the Board of Commissioners. In our management letter we will <br />offer our comments on opportunities to improve operations, <br />simplify or enhance compliance with laws and regulations, Or <br />improve accounting procedures, <br /> <br />en <br />