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CONTRACT TO AUDIT ACCOUNTS LGC-205 Rev. 9/2019 <br />The <br />of <br />and <br />and <br />for <br />Primary Government Unit, together with DPCU (if applicable), hereinafter referred to as Governmental Unit(s) <br />Auditor Name <br />Auditor Address <br />Hereinafter referred to as Auditor <br />hereby agree as follows: <br />Must be within four months of FYE <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 />Page 1 <br />Governing Board <br />Primary Government Unit RUFKDUWHUKROGHU <br />Discretely Presented Component Unit (DPCU) (if applicable) <br />Fiscal Year Ending Audit Report Due Date <br />Board of Commissioners <br />Orange County <br />Mauldin & Jenkins, PLLC <br />200 Galleria Parkway, Suite 1700 Atlanta, GA 30339 <br />06/30/20 10/31/20 <br />DocuSign Envelope ID: D2809161-AA0B-4AFA-8A26-418CF7221077