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Comprehensive Annual Financial Report for the fiscal year ended June 30, 2009. This was the twenty - <br />fifth consecutive year that Cabarrus County has received this prestigious award. In order to be awarded a <br />Certificate of Achievement, the County must publish an easily readable and efficiently organized <br />Comprehensive Annual Financial Report whose contents conform to program standards. Such reports <br />must satisfy both generally accepted accounting principles and applicable legal requirements. <br />A Certificate of Achievement is valid for a period of one year only. We believe that our current report <br />continues to conform to the Certificate of Achievement Program requirements, and we are submitting it to <br />the GFOA. <br />In addition, the County also received the GFOA's Distinguished Budget Presentation Award for its annual <br />budget document for the fiscal year ended June 30, 2009. In order to qualify for the Distinguished Budget <br />Presentation Award, the county's budget document was judged to be proficient in several categories, <br />including as a policy document, a financial plan, an operations guide, and a communications device. This <br />was the twelfth year that Cabarrus County has received this prestigious award. <br />In summary, this Comprehensive Annual Financial Report provides a source of information to citizens, the <br />Board of Commissioners, other government agencies, and investors and creditors, all of whom rely upon <br />it for decision making and the opportunity to learn more about Cabarrus County's financial condition. <br />Much appreciation is expressed to the Finance Department's staff and Martin Starnes & Associates, CPA, <br />PA, without whose dedicated assistance this report could not have been produced. Credit also must be <br />given to the Board of Commissioners for their continued interest and support for maintaining the highest <br />standards of professionalism in the management of the County's finances. <br />Re submitted, } <br />i <br />John D. Day <br />County Manager <br />t <br />Pamela S. Dubois <br />Deputy County Manager /Finance Director <br />G -2 Page 493 <br />