Our audit identified matters that are considered reportable under Government Auditing Standards. These matters include: 1) The Board's contract with its management company did not adequately define the company's responsibilities, and the Board did not effectively monitor contract performance; 2) The Board often took an excessive amount of time to investigate complaints; and 3) The Board did not accurately report performance data as required by a grant from the North Carolina Division of Mental Health, Developmental Disabilities, and Substance Abuse Services. Details about these matters are provided in the Findings, Recommendations, and Response section of the report.