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5 <br /> Slide #5 <br /> ignificant Audit Areas <br /> Finandai Statements <br /> —Mqq� qoq� —""mom <br /> •506d waste -Lang Tema Debt <br /> sforisplex <br /> ��CherryBekaert" <br /> r <br /> Mike Carey explained that cash and investments were audited and assessed by <br /> comparing program reports versus actual ledgers and receivable reports. He explained that for <br /> liabilities and expenditures they perform expenditure analytics and turnover analytics and <br /> compare those. He said that they also review any legal claims against the county that would <br /> need to be disclosed and accounted for. <br /> Slide #6 <br /> ignificantAudit Areas <br /> ALIdir <br /> I <br /> ,nwlLan RGGu-pr Plsn ho <br /> c ng Qus Rbllbf Fr.0 <br /> pldamlalopy PrcWam <br /> Gdwal Tfaaw Clumar 001 Cap'"rrg6.sow (LottN rrdslPrcgra-AUF-TicalaryCare ProgramSiCrassc�aCrgTcsrr�g� <br /> +.�ahls Ca t3 <br /> 14c00rts Fdod rAwa+ <br /> Prce �+�urc " <br /> LocalMaxhSCasF %�Cherry Bekaert" <br /> Mike Carey explained that for major program testing, they obtain the county's schedule <br /> of expenditures of state and federal awards from management and then review the compliance <br /> results of the last few years to develop a testing approach for the county's major programs. <br />