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GOVERNMENT FINANCE OFFICERS ASSOCIATION 180 North Michigan Avenue, Suite 800, Chicago, Illinois 60601 312/977-9700 · Fax: 312/977-4806 March 13, 1992 Mr. John Witherspoon County Manager Cabarrus County P.O. Box 707 Concord, North Carolina 28026-0707 Dear Mr. Witherspoon: We are pleased to notify you that your comprehensive annual finan- cial report for the fiscal year ended June 30, 1991 qualifies for a Certificate of Achievement for Excellence in Financial Reporting. The Certificate of Achievement is the highest form of recognition in governmental accounting and financial reporting, and its attainment represents a significant accomplishment by a government and its management. When a Certificate of Achievement is awarded to a government, an Award of Financial Reporting Achievement is also presented to the individual designated by the government as primarily responsible for its having earned the certificate. Enclosed is an Award of Financial Reporting Achievement for: Pamela S. Dubois, Accounting Manager. The Certificate of Achievement plaque will be shipped under sepa- rate cover in about eight weeks. We hope that you will arrange for a formal presentation of the Certificate and Award of Financial Reporting Achievement, and that appropriate publicity will be given to this notable achievement. To assist with this, a sample news release and the 1991 Certificate Program results are enclosed. We hope that your example will encourage other government offi- cials in their efforts to achieve and maintain an appropriate standard of excellence in financial reporting. Sincerely, GOVERNMENT FINANCE OFFICERS ASSOCIATION Frederick G. Lantz Assistant Director/Technical Services Center FGL/kas Enclosures WASHINGTON OFFICE 1750 K Street, N.W,. Suite 200, Washington. O.C. 20006 202/466-2750 · Fax: 202/429-2755