GAQC & Audit Information   We would like to take this opportunity to make you aware that Turner & Associates, PLC has joined the American Institute of Certified Public Accountants (AICPA) Governmental Audit Quality Center. As part of our Center membership requirements and our commitment to quality, Bill W. Turner, CPA, has been named the firm's designated partner in charge of ensuring the quality of our governmental and not-for-profit organizations (NPO) audit services, particularly our services performed under Government Auditing Standards and OMB Circular A-133.   At Turner & Associates, PLC, we are committed to achieving the highest quality and most efficient audits possible with our specialized team of auditors. We have over 38 years of experience in performing governmental and/or NPO audits and we presently audit over 45 entities.   We have joined the Governmental Audit Quality Center to gain access to comprehensive resources that will assist us in further enhancing the quality of your governmental and/or NPO audit. The Center membership will provide us timely information on a variety of technical, legislative and regulatory subjects that we can in turn apply to your audit to help ensure compliance with the appropriate standards and changes in regulations.  By joining the Center, we are committing to adhere to the highest quality standards by voluntarily agreeing to the Center membership requirements, which include designating a partner responsible for the quality of our governmental and/or NPO audit practice, establishing quality control programs, performing annual internal inspection procedures, and making our peer review report findings publicly available.  Governmental Audit Quality Center membership allows us to continue our quality initiatives within our governmental and/or NPO audit practice and demonstrates our continued commitment to deliver the most efficient quality audit possible.  In accordance with Governmental Audit Quality Center requirements, we have made available to you our 2006 Peer Review. To view, please click the following link: 2006_PEER_REVIEW_LETTER_&_QUALITY_CONTROL.pdf. For more information about audit quality, visit the Governmental Audit Quality Center at http://www.aicpa.org/GAQC.