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2017-248 Finance - Mauldin & Jenkins PLLC for audit services fee
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2017-248 Finance - Mauldin & Jenkins PLLC for audit services fee
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Last modified
7/3/2018 2:34:08 PM
Creation date
6/29/2017 10:52:15 AM
Metadata
Fields
Template:
Contract
Date
7/1/2016
Contract Starting Date
7/1/2016
Contract Ending Date
10/31/2017
Contract Document Type
Contract
Agenda Item
6/20/17; 8-l
Amount
$84,500.00
Document Relationships
Agenda - 06-20-2017 - 8-l - Amended Contract Regarding Fee for FY 2016-2017 Audit
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Path:
\Board of County Commissioners\BOCC Agendas\2010's\2017\Agenda - 06-20-2017 - Regular Mtg.
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aw ?-.aqq {')9F aba��7 <br /> Sl <br /> L,GC-205 (Rev.2017) <br /> CONTRACT TO AUDIT ACCOUNTS <br /> Of Orange County, North Carolina <br /> Primary Governmental Unit <br /> not applicable <br /> Discretely Presented Component Unit(DPCU)if applicable <br /> On this 23rd day of May 2017 , <br /> Auditor: Mauldin&Jenkins,PLLC Auditor Mailing Address: <br /> 200 Galleria Parkway Suite 1700 Atlanta,Georgia 30339 Hereinafter referred to as The Auditor <br /> and County Manager and Board of Commissioners (Governing Board(s))of orange County <br /> (Primary Government) <br /> and nra :hereinafter referred to as the Governmental Unit(s),agree as follows: <br /> (Discretely Presented Component Unit) <br /> 1. The Auditor shall audit all statements and disclosures required by generally accepted accounting principles(GAAP) <br /> and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit (s) <br /> for the period beginning July 1 2016 and ending June 30 2017 The <br /> non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures <br /> applied in the audit of the basic financial statements and an opinion will be rendered in relation to(as applicable)the <br /> governmental activities, the business-type activities, the aggregate DPCUs, each major governmental and enterprise <br /> fund, and the aggregate remaining fund information (non-major government and enterprise funds, the internal <br /> service fund type,and the fiduciary fund types). <br /> 2. At a minimum, the Auditor shall conduct his/her audit and render his/her report in accordance with generally <br /> accepted auditing standards. The Auditor shall perform the audit in accordance with Government Auditing Standards <br /> if required by the State Single Audit Implementation Act, as codified in G.S. 159-34. If required by OMB Uniform <br /> Administration Requirements, ('ost Principles, rind Audit Requirements for Federal Awards, (Uniform Guidance) <br /> and the State Single Audit Implementation Act, the Auditor shall perform a Single Audit. This audit and all <br /> associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal <br /> and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission <br /> (LGC). If the audit and auditor communication are found in this review to be substandard, the results of the review <br /> may be forwarded to the North Carolina State Board of CPA Examiners(NC CPA Board). <br /> County and Multi-County Health Departments: The Office of State Auditor will designate certain programs that <br /> have eligibility requirements to be considered major programs in accordance with OMB Uniform Guidance for the <br /> State of North Carolina. The LGC will notify the auditor and the County and Multi-Health Department of these <br /> programs. A County or a Multi-County Health Department may be selected to audit any of these programs as major. <br /> 3. If an entity is determined to be a component of another government as defined by the group audit standards - the <br /> entity's auditor will snake a good faith effort to comply in a timely manner with the requests of the group auditor in <br /> accordance with AU-6 §600.41 - §600.42. <br /> 4. This contract contemplates an unqualified opinion being rendered. The audit shall include such tests of the <br /> accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the <br /> circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully explained <br /> in an attachment to this contract. <br /> 5. If this audit engagement is subject to the standards for audit as defined in Government Auditing Standards, 2011 <br /> revisions, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor <br /> warrants that he has met the requirements for a peer review and continuing education as specified in Government <br />
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