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Contract to Audit Accounts (cont.) Orange County, NC <br /> Name of Governmental Unit and Discretely Presented Component Unit's(DPCU) if applicable <br /> Auditor. If it is determined by the LGC that corrections need to be made to the Governmental Unit's financial statements,they <br /> should be provided within three days of notification unless,another time frame is agreed to by the LGC. <br /> If the OSA designates certain programs to be audited as major programs, as discussed in item#2,a turnaround document and a <br /> representation letter addressed to the OSA shall be submitted to the LGC. <br /> The LGC's process for submitting contracts.audit reports and Invoices is subject to change. Auditors should use the submission <br /> process in effect at the time of submission. The most current instructions will be found on our website: <br /> httt)s:/vvlvly.nctrcasurer.com.!slg/Pa;,es/Audit-forms-and-Resources.asnx <br /> 14. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary <br /> circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the <br /> additional compensation required therefore.Upon approval by the Secretary of the LGC,this contract may be varied or changed <br /> to include the increased time and/or compensation as may be agreed upon by the Governing Board and the Auditor <br /> 15. If an approved contract needs to be varied or changed for any reason,the change must be made in writing. signed and dated by <br /> all parties and pre-audited if the change includes a change in audit fee. This document and a written explanation of the change <br /> must be submitted by email in PDF format to the Secretary of the LGC for approval.The portal address to upload your amended <br /> contract and letter of explanation documents is http:;/nctreasurer.slgfd.leapfile.net No change shall be effective unless <br /> approved by the Secretary of the LGC,the Governing Board,and the Auditor. <br /> 16. Whenever the Auditor uses an engagement letter with the Governmental Unit, Item #17 is to be completed by referencing the <br /> engagement letter and attaching a copy of the engagement letter to the contract to incorporate the engagement letter into the <br /> contract. In case of conflict between the terms of the engagement letter and the terms of this contract,the terms of this contract <br /> will control. Engagement letter terms are deemed to be void unless the conflicting terms of this contract are specifically deleted <br /> in Item#23 of this contract. Engagement letters containing indemnification clauses will not be approved by the LGC. <br /> 17. Special provisions should be limited. Please list any special provisions in an attachment. See attached engagement letter. <br /> 18. A separate contract should not be made for each division to be audited or report to be submitted. If a DPCU is subject to the <br /> audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a <br /> separate audit contract is required. If a separate report is not issued and the DPCU is included in the primary government audit, <br /> the DPCU must be named along with the parent government on this audit contract. Signatures from the DPCU Board chairman <br /> and finance officer also must be included on this contract. <br /> 19. The contract must be executed,pre-audited,physically signed by all parties including Governmental Unit and Auditor signatures <br /> and submitted in PDF format to the Secretary of the LGC. The current portal address to upload your contractual documents is <br /> 1)ttp://ncti•easurer.slcicl.leaplile.net Electronic signatures are not accepted at this time. Included with this contract are <br /> instructions to submit contracts and invoices for approval as of April, 2014. These instructions are subject to change. Please <br /> check the NC Treasurer's web site at Nvww.nctreasurcr.com for the most recent instructions. <br /> 20. The contract is not valid until it is approved by the LGC Secretary. The staff of the LGC shall notify the Governmental Unit and <br /> Auditor of contract approval by email. The audit should not be started before the contract is approved. <br /> 21. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless <br /> entered into in accordance with the procedure set out herein and approved by the Secretary of the LGC. <br /> 22. Municipal & County Contracts: The Auditor acknowledges that any private employer transacting business in this State who <br /> employs 25 or more employees in this State must,when hiring an employee to work in the United States,use E Verify to verify <br /> the work authorization of the employee in accordance with N.C.G.S. §64 26(a). The Auditor acknowledges further that any such <br /> private employer and its subcontractors must comply with all of the requirements of Article 2 of Chapter 64 of the North <br /> Carolina General Statutes (North Carolina's E-verify law), and that such private employer has a duty under the law to ensure <br /> compliance by its subcontractors. The Auditor further acknowledges that this contract is of the type governed by S.L. 2013-418, <br /> which makes it unlawful for a local government to enter into certain types of contracts unless the contractor and its <br /> subcontractors comply with North Carolina's E-verify law, and that failure to comply with such lave could render this contract <br /> void. The Auditor hereby covenants,warrants and represents for itself and its subcontractors that with respect to this contract the <br /> Auditor and its subcontractors shall comply with the provisions of North Carolina's F,-verify lave and that failure to comply with <br /> such law shall be deemed a breach of this contract and may render this contract void. <br /> 23. All of the above paragraphs are understood and shall apply to this contract,except the following numbered paragraphs shall be <br /> deleted:(See Item 16 for clarification). <br />