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�N� -- - <br /> � <br /> � <br /> MEMORANDUM <br /> TO: Board Members <br /> FROM: County Manager <br /> DATE: February 10, 1982 <br /> RE: Comparison of Auditors <br /> While material that each auditing firm submitted is attached, what <br /> follows are criteria which can be used to choose an auditor with whom to <br /> negotiate an audit contract and my assessment of how the two firms might <br /> be rated. <br /> ��� <br /> 1. The skill , experience and training of the specified persons who will <br /> �N� <br /> be performing the services requested. <br /> PMM TKTK <br /> - Experienced firm - Experienced firm <br /> - Rated a big eight accounting firm <br /> - Staff assigned to Orange County - Would assign a lead for Orange. <br /> last year was inexperienced and of Stephen Hancock who has been <br /> Tess size by one person than had lead auditor for the Durham <br /> been assigned in former years. audits. - <br /> Mr. Steve Etter who was lead <br /> auditor had only served one sum- <br /> mer as a junior auditor in getting <br /> acqua1ntod'with our syxtwm. The <br /> familiarity was only as regards <br /> the tax portion. The customary <br /> practice is for a junior to serve <br /> 2 or 3 years before taking the <br /> lead responsibility for analyzing <br /> a system. He was assisted by 2 <br /> new juniors whereas 3 juniors had <br /> formerly been assigned. <br /> 2. auditor's demonstrated understandin^ of the "rublems of the County. <br /> �N� <br /> �m� TKTK <br /> - See exhibit A of its proposal - See it's letter dated February 4 <br /> which defines assistance to under the 4th paragraph. Here it <br /> auditors. I requested that PMM is outlined that it would: <br /> outline a division of responsi- 1. Finalize the format for working <br /> bility so as to avoid future m1s- papers (in April) to be prepared <br /> understanding and to avoid the our staff <br /> earlier requested fee increased of 2. Assist in the closing of books <br /> 14%^ What it came back with were 3. Do the final statements <br /> tasks that our staff had not done <br /> � � � <br />