2012-019 Finance - Audit Contract with Martin Starnes & Associates CPAs PA

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~ Cnntract to Audit Accounts (cont.) Orange County, NC (Name of unit) may be varied or changed to include the increased time and/or compensation as may be agreed upon by the Governing Board and the Auditor. 16. If an approved contract needs to be varied or changed for any reason, the change must be made in writing, signed and dated by all parties and pre-audited if the change includes a change in audit fee. This document and a written explanation of the change must be submitted by email in PDF format to the Secretary of the Local Government Commission for approval. Email address is l~c.contract~nctreasurer.com No change shall be effective unless anproved bv the Secretarv of the Local Government Commission the Governin Board and the Auditor. 17. Whenever the Auditor uses an engagement letter with the client, Item 18 is to be completed by referencing the engagement letter and attaching a copy of the engagement letter to the contract to incorporate the engagement letter into the contract. In case of conflict between the tenns of the engagement letter and the terms of this contract, the terms of this contract will control. Engagement letter terms are deemed to be void unless the conflicting terms of this contract are specifically deleted in Item 23 of this contract. Engagement letters containing indeiruiification clauses will not be approved by the Local Government Commission. 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. A separate contract should not be made for each division to be audited or report to be submitted. A separate contract must be executed for each component unit which is a local government and for which a separate audit report is issued. 20. The contract must be execuYed, pre-audited, physically signed by all parties and submitted by email in PDF format including unit and auditor signatures to the Secretary of the Local Government Commission. The email address is lec.contract a,nctreasurer.com Electronic signatures are not accepted at this time. 21. The contract is not valid until it is approved by the Local Government Coirunission. The staff of the Local Government Commission shall notify the unit and auditor of contract approval by email. The audit should not be started before the contract is approved. 22. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceabie unless entered into in accordance with the procedure set out herein and approved by the Secretary of the Local Government Commission. 23. All of the above paragraphs are understood and shall apply to this agreement, except the following numbered paragraphs shall be deleted: (See Item 17.) Audit Firm Signature: Unit Signatures (continued): Firm Martin Starnes & Associates, CPAs, P.A. Marcie J. Spivey, Audit Director (Please type or print name) 1J/1/'1 ~ ~ i,~ / (Signature of authorized audi~ prese tative) Emait Address: mspivey@martinstarnes.com BY N/A (Chair of Audit Committee- please type or print name) (Signature of Audit Committee Chairperson) Date N/A (If unit has no audit committee, this section should be marked ~~N/A.") Date January 12, 2012 Unit Signatures: By Bernadette Pelissier, Chair (Please t e or print name and title ^ ~~~ P c2"'~--z._~ ` (Signature of Mavor/Chai erson of governing board) Email Address Date Governing Body Approved Audit Contract Email address N/A This insirument has been preaudited in the manner required by The Loca1 Govemment Budget and Fiscai Control Act or by the School Budget and Fiscal Control Act. Additionally, the following date is the date this audit contract was approved by the governing body. Clarence G. Grier, Financial Services Director Governmental Unit Finance Officer (Please type or print name) C~ c~.,~,. .~. J.~n~. (Signature) Date Z' ~I~ ~ 2 (Preaudit C~rtificate must be dated.) Email address ~9rier@co.orange.nc.us