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5 <br /> 1 Slide #5 <br /> S-Ig iifl.cantAud-ItAreas <br /> Financial Statements <br /> Opp— <br /> U e <br /> .n.. .M <br /> 4'sewwaste *Long Term Debt <br /> ti Cherry Bekaert <br /> 2 <br /> 3 Mike Carey explained that cash and investments were audited and assessed by <br /> 4 comparing program reports versus actual ledgers and receivable reports. He explained that for <br /> 5 liabilities and expenditures they perform expenditure analytics and turnover analytics and <br /> 6 compare those. He said that they also review any legal claims against the county that would <br /> 7 need to be disclosed and accounted for. <br /> 8 <br /> 9 Slide #6 <br /> Significant Audit Are2s <br /> Awsarl,.A Rasura Plan face <br /> Ccs na,nvs Aallaf Fid: <br /> • Epidamialagy Program <br /> • RdQ ai Transer Clusnar 'Pubic Schad Biuiad'ili!CaP"al FuW(CatteFvndsITRFSMSA d�'Yr�t���3rf�'{aPPP6$Prk7T7 <br /> • Mc.7;cal,4ssisnanr.� <br /> • ®SSiGin sscrrCrg Tastrg <br /> A;lb"ble C�is <br /> RQ;.UF3ad rrfrA <br /> Pr ur­ A <br /> Locallllabch S.Cash <br /> W%Ow"Bellcaert- <br /> 10 <br /> 11 <br /> 12 Mike Carey explained that for major program testing, they obtain the county's schedule <br /> 13 of expenditures of state and federal awards from management and then review the compliance <br /> 14 results of the last few years to develop a testing approach for the county's major programs. <br /> 15 <br /> 16 <br /> 17 <br />