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I Z~I~'~';{{~}{~({~ ATTACHMEN~iiA ., , Page 3 ot'6 ' REPORTS We anticipate preparing and submitting the following reports as a result of our services: A. Financial audit reports: - a report on the examination of the financial statements and supplementary information o! the County lu accor- dance with generally accepted auditing standards - a comprehensive management (audit findings) letter addressed to the Cabarrus County Board of Commissioners B. Additional reports in connection with the Attachment P (Single) Audit: a report on our compliance examination oi the Cqunty's various federal and state grants and awards a report on internal accounting control and our audit findings applicable to federal and state grants and awards a schedule of federal and state grants and awards activity with our opinion thereon These reports may each be ~nder separate cover or included under one cover or made a part oi the County's comprehensive financial statements. Our review of internal accounting control is for the purpose of establishing a basis for reliance on the system oi internal accounting control in determining the nature, timing, and extent of other auditing procedures that are necessary for expressing an opinion on the financial statements, and to assist the auditor in planning and performing his examination of the financial state- ments. Our examination of the linancial statements, including the review of internal control, would not necessarily disclose all weaknesses in the system because it would have been based on selective tests of accounting records and related data. However, should any material weaknesses in the system come to our atten- tion, we will report these weaknesses to you. We wish to be helpful to management lu achieving the objectives of the Board of Commissioners. In our management letter we will offer our comments on opportunities to improve operations, simplify or enhance compliance with laws and regulations, or improve accounting procedures.