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Agenda - 02-16-1982
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Agenda - 02-16-1982
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3/30/2017 11:10:29 AM
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BOCC
Date
2/16/1982
Meeting Type
Regular Meeting
Document Type
Agenda
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Minutes - 19820216
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\Board of County Commissioners\Minutes - Approved\1980's\1982
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Exhibit "B" <br /> k <br /> CONTRACT TO AUDIT ACCOUNTS <br /> of Orange County, North Carolina <br /> Period from July 1, 1981 to June 30, 1982 <br /> Item 7. (Special Provisions) <br /> 1. The Auditor shall conduct an examination of the consolidated property tax <br /> levy and collection system, as it relates to the towns of Carrboro, Chapel <br /> Hill and Hillsborough, in accordance with generally accepted auditing stan- <br /> dards and shall, upon completion of such examination, render to the exter- <br /> nal auditors of the subject units separate reports in accordance with the <br /> • provisions of Statement on Auditing Standards No. 14 "Special Reports". <br /> Such reports shall contain an expression of opinion regarding the fair pre- <br /> sentation of information with respect to both current and prior years' prop- <br /> erty tax collections and receivables for the towns of Carrboro, Chapel Hill <br /> and Hillsborough, as contained in the annual audited financial statements <br /> of the respective units for the fiscal year ending June 30, 1982. <br /> 2. The Auditor shall perform a compliance audit of the revenue sharing entitle- <br /> ment for the fiscal year ending June 30, 1982, The compliance audit shall <br /> be conducted in accordance with the "Audit Guide and Standards for Revenue <br /> Sharing and Antirecession Fiscal Assistance Recipients," issued by the Office <br /> of Revenue Sharing, U.S. Department of the Treasury. The Auditor shall, <br /> after completing the compliance audit, submit to Orange County a written <br /> report which shall contain an expression of opinion regarding findings with <br /> respect to compliance with the Revenue Sharing Act and regulations for the' <br /> fiscal year ending June 30, 1982. In this regard, the Auditor shall per- <br /> form the financial audit required by the Revenue Sharing Act, as amended, <br /> and Subpart F of the regulations. <br />
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