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• We Deliver Timely Communications and Responsiveness — We understand that personal, <br /> responsive communications with your audit firm is a top priority. Once we are selected to <br /> perform the County's audit, we will jointly develop a communication approach that fits your <br /> preference.We will meet with you and your management team to understand key issues and <br /> co-develop a plan to address your business and financial concerns. We are available to meet <br /> in person,giving you the personalized attention needed for effective decision-making and fluid <br /> communication. Additionally, we will provide e-mail and cell phone contacts for all team <br /> members to ensure prompt responsiveness to matters as they develop. In accordance with <br /> applicable auditing standards,we will report any audit findings that are deemed to be material <br /> weaknesses or significant deficiencies. All potential audit findings will be discussed with <br /> management as soon as they are assessed and prior to being finalized. <br /> • We Provide Senior Level Attention and Consistency — With a staffing model designed to <br /> ensure that senior-level personnel are materially integrated into the engagement,the County <br /> will benefit from effective access to extensive technical expertise and know-how. Our audit <br /> approach includes frequent shareholder communication not only with our engagement <br /> managers and staff, but with the County's Finance team. This approach helps to ensure that <br /> the shareholder is receiving timely, consistent feedback from the County regarding the audit <br /> process.Additionally,with turnover rates well below industry averages,our intent is to provide <br /> you with a relationship team that ensures consistency year after year. <br /> • We Will Make the Transition Seamless — We understand that transitioning the audit to <br /> another firm can be challenging, particularly when resources are limited. We are committed <br /> to making the transition of the audit to our firm as seamless as possible.We will be proactive <br /> and make the up-front investment to understand historical financial statements, memos, <br /> opinions,and the perspectives of management and the Board of Commissioners. <br /> • We Are Invested in the Carolinas—Elliott Davis Decosimo is one of the largest accounting,tax <br /> and consulting services firms in the Southeast with more than 800 professionals and specialists <br /> in nine offices across four states. Our Raleigh and Charlotte offices are home to over 180 of <br /> our professionals. The County's audit team will be staffed by our Charlotte and Raleigh offices. <br /> • Our Government Practice in North Carolina—In 2013,we were excited to bring our extensive <br /> governmental experience and expertise to North Carolina. Over the last three fiscal years our <br /> practice in North Carolina continued to grow. North Carolina governments that we currently <br /> audit include Wake County,the Raleigh Durham Airport Authority,the City of Concord,the City <br /> of Salisbury, and the City of Morganton. <br /> In summary, there are many factors that distinguish Elliott Davis Decosimo from its competitors. Our <br /> experience with local governments, along with our commitment to providing a comprehensive portfolio of <br /> services suited to your needs,will enable us to fully render exceptional value and outstanding support that you <br /> expect. <br /> We want your business and will commit the necessary resources to ensure the high level of services you expect. <br /> We look forward to the opportunity to work with you. <br /> Very truly yours, <br /> Elliott Davis Decosimo, PLLC <br /> Thomas J. McNeish,CPA <br /> Shareholder <br /> Attachment number 1 \n <br /> F-4 Page 67 <br />