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ATTAC.M"-N[ A <br /> <br /> C~arlo~e. North Caro~tla 28280 <br /> Terepho~e: [704) 372~0300 <br /> <br />October 21, 1985 <br /> <br />Cabarrus County <br />Post Office Box 707 <br />Concord, North Carolina 28025 <br /> <br />Attention: Commissioners, County Manager and Finance Director <br /> <br />The purpose of this letter is to set forth our understanding of <br />the arrangements for the services ye are to perform for Cabarrus <br />County for the year ending June'30, 1986, and to obtain confirma- <br />tion 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 state- <br />ments. 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 the funds <br />listed below as of June 30, 1986, and for the year then ended and <br />issue our report thereon: <br /> <br /> General Fund <br /> Debt Service Fund : <br /> <br /> Revenue Sharing Fund <br /> Special Revenue Fund (Revaluation Fund) <br /> Capital Projects Funds <br /> Agency Funds <br /> Enterprise Funds (Utility and District Water and Sever 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 the procedures <br />applied in the examination of the primary financial statements. <br /> <br /> <br />