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2020-370-E-BOCC-Mauldin and Jenkins audit contract renewal
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2020-370-E-BOCC-Mauldin and Jenkins audit contract renewal
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Orange County - 2020 Engagement Letter <br />March 25, 2020 <br />Page 8 <br /> <br />and we will not express such an opinion in our report on compliance issued pursuant to <br />Government Auditing Standards. <br /> <br />The Uniform Guidance and the State Single Audit Implementation Act requires that we also plan <br />and perform the audit to obtain reasonable assurance about whether the auditee has complied with <br />federal statutes, regulations, and the terms and conditions of federal and state awards applicable to <br />major programs. Our procedures will consist of tests of transactions and other applicable <br />procedures described in the OMB Compliance Supplement and the Audit Manual for Governmental <br />Auditors in North Carolina, issued by the Local Government Commission, for the types of <br />compliance requirements that could have a direct and material effect on each of Orange County’s <br />major programs. The purpose of these procedures will be to express an opinion on Orange <br />County’s compliance with requirements applicable to each of its major programs in our report on <br />compliance issued pursuant to the Uniform Guidance and the State Single Audit Implementation <br />Act. <br /> <br />Other Services <br />We will also assist in preparing the financial statements, schedule of expenditures of federal and <br />state awards, and related notes of the County in conformity with U.S. generally accepted <br />accounting principles and the Uniform Guidance based on information provided by you. These <br />nonaudit services do not constitute an audit under Government Auditing Standards and such <br />services will not be conducted in accordance with Government Auditing Standards. We will <br />perform these services in accordance with applicable professional standards. The other services <br />are limited to the financial statements, schedule of expenditures of federal and state awards, and <br />related notes services previously defined. We, in our sole professional judgement, reserve the right <br />to refuse to perform any procedure or take any action that could be construed as assuming <br />management responsibilities. <br /> <br />Audit Administration, Fees, and Other <br />We understand that your employees will prepare all cash or other confirmations we request and <br />will locate any documents selected by us for testing. <br /> <br />At the conclusion of the engagement, we will complete the appropriate sections of the Data <br />Collection Form that summarizes our audit findings. It is management’s responsibility to <br />electronically submit the reporting package (including financial statements, schedule of <br />expenditures of federal and state awards, summary schedule of prior audit findings, auditors’ <br />reports, and corrective action plan) along with the Data Collection Form to the federal audit <br />clearinghouse. We will coordinate with you the electronic submission and certification. The Data <br />Collection Form and the reporting package must be submitted within the earlier of 30 calendar <br />days after receipt of the auditors’ reports or nine months after the end of the audit period. <br /> <br />We will provide copies of our reports to Orange County, North Carolina; however, management <br />is responsible for distribution of the reports and financial statements. Unless restricted by law or <br />regulation, or containing privileged and confidential information, copies of our reports are to be <br />made available for public inspection. <br /> <br /> <br />DocuSign Envelope ID: D2809161-AA0B-4AFA-8A26-418CF7221077
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