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MEMBER OFARTHUR YOUNG INTERNATIONAL ATTACUMENT A <br /> <br />March 4, 1987 <br /> <br />Cabarrus County <br />Post Office Box ?07 <br />Concord, North Carolina 28025 <br /> <br />Attention: Commissioners, County ~anager and Finance DirecTor <br /> <br />The purpose of this letter is to set forth our understanding of <br />the arrangements for the services we are to perform for Cabarrus <br />County for the year ending June 30, 1987, and to obtain <br />confirmation of your understanding of these arrangements. <br /> <br />Management has the primary responsibility for safeguarding <br />assets, for properly recording transactions in the records, and <br />for the fair presentation of information in the financial <br />statements. The basic audit function is to add reliability to <br />management's financial statements. <br /> <br />NATURE AND SCOPE OF EXAMINATION <br /> <br />We will examine the primary financial statements for tile funds <br />listed below as of June 30, 1987, and for ~he year then endeM and <br />issue our report thereon: <br /> <br /> General Funa <br /> Special Revenue Fund (Revaluation Fund) <br /> Capital Projects Funds <br /> Agency Funds <br /> Enterprise Funds (Utility and District Water and Sewer <br /> Funds) <br /> General Fixed Assets Account Group <br /> General Long-Term Debt Account Group <br /> <br />Additionally, supplementary financial data will be included with <br />the financial statements for financial analysis purposes. Such <br />supplementary financial data will be subjected to tile procedures <br />applied in the examination of the basic general purpose financial <br />statements. <br /> <br /> <br />