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<br />730 13th Avenue Drive SE ♦ Hickory, NC 28602 ♦ 828-327-2727 ♦ Fax 828-328-2324 <br />13 South Center Street ♦ Taylorsville, NC 28681 ♦ 828-632-9025 ♦ Fax 828-632-9085 <br />800-948-0585 ♦ www.martinstarnes.com <br /> <br /> <br />Independent Auditor’s Report <br /> <br /> <br />To the Board of Commissioners <br />Cabarrus County <br />Concord, North Carolina <br /> <br /> <br />Report on the Financial Statements <br /> <br />We have audited the accompanying financial statements of the governmental activities, the business-type activities, the discretely presented component unit, <br />each major fund, and the aggregate remaining fund information of Cabarrus County, North Carolina, as of and for the year ended June 30, 2021, and the <br />related notes to the financial statements, which collectively comprise Cabarrus County’s basic financial statements as listed in the table of contents. <br /> <br />Management’s Responsibility for the Financial Statements <br /> <br />Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally <br />accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relev ant to the preparation and fair <br />presentation of financial statements that are free from material misstatement, whether due to fraud or error. <br /> <br />Auditor’s Responsibility <br /> <br />Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the Public Health <br />Authority of Cabarrus County (Cabarrus Health Alliance). Those financial statements were audited by other auditors whose report has been furnished to us, <br />and our opinion, insofar as it relates to the amounts included for the Cabarrus Health Alliance, is based solely on the report of the other auditors. We <br />conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standard s applicable to financial <br />audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and <br />perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. <br /> <br />9