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DAVID M. GRIFFITH AND ASSOCIATES, LTD. <br /> ACCOUNTING SPECIALISTS TO GOVERNMENT <br /> 1100 LOGGER COURT, BUILDING D, SUITE 100 <br /> RALEIGH, NORTH CAROLINA 27609 (9t9) a76.ao42 <br /> <br /> May 15, 1981 <br /> <br />Mr. Charles D. McGinnls <br />cabarrus County Manager <br />Courthouse, Box 707 <br />Concord, North Carolina 28025 <br /> <br />Dear Mr. McGinn~s: <br /> <br /> The fiscal gear 80 'Central Services Cost Allocation Plan we <br />developed for you last 9ear will enable you to recover administrative <br />funds from various federal grants as well as to identify proper charges to <br />Enterprise Funds. Federal Management Circular 74-4 requires that~a new <br />plan be developed in each subsequent 9ear based on actual expenditures for <br />the year involved. Therefore, it is .necessary for you to have a fiscal <br />9ear 81 plan prepared so that you may continue to fully recover the costs <br />of managing gout federal grants and programs. <br /> <br /> We will be most-happy co prepare this update for you on the sa~e <br />basis as we prepared last year's plan. Please note that we have not in- <br />creased our fees for the upcoming year. Since the costs related to the <br />preparation of your plan have increased approximately 15%, this can be <br />viewed as a real reduction in the cost of. our services. This was made <br />possible by the increased number of clients which are now under contract <br />allowing us to pass on certain savings which accrue with volume. AS we <br />mentioned in a previous memo, for those of you who would be interested in <br />a two-year contract, we will guarantee this price for the two 9ears. <br /> For your convenience, I have enclosed two copies of the Agreement <br />to. Provide Professional Accounting Services for us to prepare the update. <br />When you have secured the necessary approvals, please return one signed <br />cop9. <br /> <br /> If you have any questions, do not hesitate to contact us. We <br /> look forward to working with you again. <br /> Ver~.~ly yours, <br /> <br /> Encl <br /> <br /> <br />