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elliott davis 5410 Trinity Road, Suite 320 decosimo Raleigh, North Carolina 27607 February 21, 2017 Cabarrus County Susan Fearrington Finance Director PO Box 707 Concord, NC 28026-0707 Dear Ms. Fearrington, We are pleased to submit our credentials and qualifications to serve as independent auditors for Cabarrus County (the "County"). We are confident that, in addition to providing technical expertise from a prominent public accounting firm, we also offer the highest level of personal attention and service. We look forward to the opportunity to work with you.We understand that the audit will be conducted as follows: • We will conduct audits of the financial statements of the County for the year ended June 30,2017 and provide fee estimates for two additional years. The audits will be performed in accordance with auditing standards generally accepted in the United States of America and Governmental Auditing Standards issued by the Comptroller General of the United States,the Single Audit Act and Subpart F of Title 2 U.S. Code of Federal Regulations(CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance),and the State Single Audit Implementation Act,as applicable. • We understand that meeting the LGC deadlines are a high priority and that all recommendations, revisions,and suggestions for improvements related to the report will need to be provided in time to allow ample review and corrections, in order to issue the final report on or before October 31. • We would begin final fieldwork in August in order to meet the reporting deadlines. Our practice, whenever it is mutually beneficial to our clients,is to perform interim work in order to reduce the level of work required after year end and minimize the chance of issues being raised late in the audit process.We would welcome the opportunity to hold planning sessions with the County's management and accounting staff to most effectively plan the engagement and agree on the level of interim work that could be accomplished. We think we are a great fit for the County because: • Our Service Team Brings a Breadth and Depth of Relevant Experience—Our proposed team has extensive experience auditing local governments including those with Medicaid Cluster, TANF and other DHHS programs.We understand the complexities of eligibility determinations and documentation requirements under these programs. Additionally, our team has significant experience with debt issuances, post-employment liability reporting and landfill operations. Beyond hands-on experience,our team members regularly serve as instructors for both our in-house Government Practice training sessions, and as presenters at state GFOA conferences and other government industry seminars. These events require us to stay abreast of emerging issues and developments within governmental auditing and financial reporting. Attachment number 1 \n F-4 Page 66