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January 28, 1998 <br />Page 2 <br /> <br />We feel we are qualified to perform accounting and auditing services for Cabarrus County and Cabarrus <br />Health Alliance for the following reasons: <br /> <br />1) <br /> <br />Our firm has a great deal of governmental experience as described in the attached <br />proposal. <br /> <br />2) <br /> <br />We have previously served as your auditors and advisors. We are familiar with your <br />systems and enjoy our professional relationship with your staff. <br /> <br />3) <br /> <br />The United States General Accounting Office requires peer reviews for accountants <br />conducting governmental audits. Our firm has consistently received the highest quality <br />rating possible. <br /> <br />4) <br /> <br />4) <br /> <br />Potter & Company is a member of CPA Associates International. CPA Associates has <br />over 70 firms, many of which serve other local governments. Our membership gives us <br />access to extensive resources to provide you with a more innovative approach to the <br />operations of the County. <br /> <br />One of our partners, Jan M. Glover has earned the <br />Achievement in Governmental Accounting and Auditing. <br />informed on new regulations. <br /> <br />Certificate of Educational <br />She keeps you and our firm <br /> <br />We will work diligently to provide timely, professional services to Cabarrus County and Cabarrus Health <br />Alliance. Should you need additional information please contact Bucky Glover or Jan Glover at <br />(800)467-8189. <br /> <br />Respectfully submitted, <br /> <br />POTTER & COMPANY, P.A. <br /> <br />Certified Public Accountant <br /> <br /> <br />