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<br />Awards <br />The Government Finance Officers Association of the United States and Canada <br />(GFOA) awarded a Certificate of Achievernent for Excellence in Financial <br />Reporting to Cass County for its comprehensive annual financial report for the <br />fiscal year ended December 31, 2004. This was the twelve consecutive year that <br />the government has achieved this prestigious award. In order to be awarded a <br />Certificate of Achievement, a government must publish an easily readable and <br />efficiently organized comprehensive annual financiai report. This report must <br />satisfy both generally accepted accounting principles and applicable legal <br />requirements. <br /> <br />A Certificate of Achievement is valid for a periOd of one year only. We believe <br />our current comprehensive annual financial report continues to meet the <br />Certificate of Achievement program's requirements and we are submitting it to <br />the GFOA to determine its eligibility for another certificate. <br /> <br />AcknowledQments <br />The preparation of this report could not have been completed if it had not been <br />for the commitment of the County Commission in improving the accounting, <br />budgeting, and financial operation of the County. The Commission has provided <br />the support and fiscal resources necessary to make this report possible. I would <br />also like to acknowledge the professional expertise of Mary Matheson and <br />Sheree Calkins, Accountants, and Heather Worden, Administrative Assistant, <br />who assisted in the preparation of this report. <br /> <br />Respectfully submitted, <br /> <br />Michael Montplaisir, CPA <br />County Auditor <br /> <br />4 <br />