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AG19831205
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AG19831205
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Last modified
3/28/2003 9:13:48 AM
Creation date
11/27/2017 12:14:21 PM
Metadata
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Template:
Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
12/5/1983
Board
Board of Commissioners
Meeting Type
Regular
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A?TAcHMMNT A <br /> <br />NOvember 29, 1983 <br /> <br />Cabarrus County <br />Post Office Box 707 <br />Concord, North Carolina 28025 <br /> <br />Attention: CommiSsioner.s, 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 we are to perform for CabarrUs <br />County for the year ending June 30, 1984, and to obtain confir- <br />mation 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 the funds <br />listed below as of June 30, 1984, and for the year then ended <br />and issue our report thereon: <br /> <br /> General Fund <br /> Debt Service Fund <br /> Revenue Sharing Fund <br /> Special Revenue Fund (Revaluation Fund) <br /> Capital Projects Fund <br /> Expendable Trust Funds <br /> Enterprise Fund <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 financigl statements. <br /> <br />Our examination will be conducted in accordance with generally <br />accepted auditing standards. It will also take into considera- <br />tion the Statutes of North Carolina; regulations promulgated by <br />the North CarOlina Local Government Commission; the publication <br />of the Municipal Finance Officers Association, "Governmental <br />Accounting, Auditing and Financial RePorting"; and National <br />Council on Governmental Accounting Statements and Interpretations. <br /> <br /> <br />
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