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ATTACR,~I ENT A December 1, 1982 Cabarrus County Post Office Box 707 Concord, North Carolina 28025 Attention: Commissioners, County Manager and Finance Director The purpose of this letter is to set forth our understanding of the arrangements for the services we are to perform for Cabarrus County for the years ending June 30, 1983, 1984 and 1985, and to obtain confirmation of your understanding of these arrangements. Management has the primary responsibility for safeguarding assets, for properly recording transactions in tile records, and for the fair presentation of information in the financial statements. The basic ~udit function is to add reliability to management's financial statements. ~NATURE AND SCOPE OF EXAMINATION %Ye will examine the primary financial statements for the funds listed below as of Jnne 30, 1983, 1984 and 1985, and for the years then ended and issue our report thereoh:. General Fund Debt Service Fund Revenue Sharing Fund Special Revenue Fund (Revaluation Fund) Capital Project Fund Capital Project Renovation Fund Expendable Trust Funds General Fixed Assets Account Group General Long-Term Debt Account Group Additionally, supplementary financial data will be included with the financial statements for fieancial analysis purposes. Such supplementary financial data will be subjected to the procedures applied in the examination of the primary financial statements. Our examination will be conducted in accordance with generally accepted andittng standards, it will also take into considera- tion the Statutes of North Carolina; regulations promulgated by the North Carolina Local Government Commission; the publication of the Municipal Finance Officers Association, "Governmental Accounting, Anditlng and Financial Reporting"; and National Council on Governmental AccoUnting Statements and Interpretations.