Orange County NC Website
Browse       Search
DocuSign Envelope ID: FD83399B-C72A-42C4-A531-71667A72DBC7 <br /> LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 10/2018 <br /> The Governing Board <br /> Board of Commissioners <br /> Of Primary Government Unit <br /> Orange County <br /> and Discretely Presented Component Unit(DPCU) (if applicable) <br /> Primary Government Unit, together with DPCU(if applicable), hereinafter referred to as Governmental Unit(s) <br /> and Auditor Name <br /> Mauldin & Jenkins, PLLC <br /> Auditor Address <br /> 200 Galleria Parkway, Suite 1700 Atlanta, Georgia 30339 <br /> Hereinafter referred to as Auditor <br /> for Fiscal Year Ending Audit Report Due Date <br /> 06/30/19 10/31/19 <br /> Must be within four months of FYE <br /> hereby agree as follows: <br /> 1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing <br /> standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the <br /> Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be <br /> subjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shall <br /> be rendered in relation to (as applicable) the governmental activities, the business- type activities, the <br /> aggregate DPCUs, each major governmental and enterprise fund, and the aggregate remaining fund <br /> information (non-major government and enterprise funds, the internal service fund type, and the fiduciary fund <br /> types). <br /> 2. At a minimum, the Auditor shall conduct his/her audit and render his/her report in accordance with <br /> GAAS. The Auditor shall perform the audit in accordance with Government Auditing Standards if required by <br /> the State Single Audit Implementation Act, as codified in G.S. 159-34. If required by OMB Uniform <br /> Administration Requirements, Cost Principles, and 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 <br /> Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government <br /> Commission (LGC). If the audit requires a federal single audit performed under the requirements found in <br /> Subpart F of the Uniform Guidance (§200.501), it is recommended that the Auditor and Governmental Unit(s) <br /> jointly agree, in advance of the execution of this contract, which party is responsible for submission of the audit <br /> and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform <br /> Guidance (§200.512). <br /> 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 State Board). <br /> County and Multi-County Health Departments: The Office of State Auditor will require Auditors of these <br /> Governmental Units to perform agreed upon procedures (AUPs) on eligibility determination on certain <br /> programs. Both Auditor and Governmental Unit agree that Auditor shall complete and report on these AUPs on <br /> Page 1 of 8 <br />