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J . Medical Responder Services , When Town provides Emergency Medical <br /> Technician Services assistance , it shall be done in accordance with the <br /> protocols set forth by the Orange County Medical Director. <br /> 11 . The Town shall present the County with an annual audit by a Certified Public <br /> Accountant , which shall be in conformity with General Accepted Accounting Principles . <br /> Such audit to be provided and be in conformity with the most recent audit policies of <br /> the North Carolina Local Government Commission . Further , the Town agrees to <br /> comply with County budgeting procedures including a mid -year financial statement for <br /> its fire department and other procedures provided for by State Law and agree to submit <br /> budget estimates to the Board of Commissioners on the standard forms used by <br /> County departments . The Town agrees to have the annual audit published for Public <br /> review . The Town also agrees to use standard line items for accounting as requested <br /> by the County Finance Department , <br /> A . In the event that the audit reveals any reportable and/or material <br /> issue (s) with regard to compliance with generally accepted accounting <br /> principles , or any material weakness or significant deficiencies , the <br /> Town shall provide a written statement to the county that contains an <br /> explanation of each issue and an action plan (with implementation <br /> timetable) for resolving each such issue , weakness and /or deficiency , <br /> and shall provide periodic reports to the county on progress made in <br /> resolution of each issue , weakness and /or deficiency . If resolution of <br /> such issues , weakness or deficiencies requires professional advice on <br /> the part of the Town (or county ' s) auditor , the Town shall bear the cost <br /> of such advice . <br /> B . Should the Town fail to submit its audit report to the county within the <br /> above time period , the county will suspend all funds immediately until <br /> the audit is delivered as set forth above , except that the county' s Chief <br /> Financial Officer may grant a reasonable submittal extension if the <br /> Town is unable to deliver the audit for reasons beyond the control of <br /> the fire department or the auditor . <br /> C . The Town agrees that if its financial records are judged to be un - <br /> aud `itable for purposes of an audit or establishment of a budget by the <br /> county' s chief financial officer or , if a regular or special audit by a <br /> certified public accountant reveals competent evidence of reckless or <br /> willful financial mismanagement practices or intentional or criminal <br /> wrongdoing , the Town Council will be notified by the County . At that <br /> time , the County and Town Council may jointly name a trustee who will <br /> assume responsibility for management and financial decision making <br /> for the fire department until such time as the county and Town agree <br /> that the Town fire department' s finances have been stabilized to the <br /> extent required to satisfy the financial management provisions of this <br /> contract . <br /> 12 . The Town shall comply with the County budgeting procedures and purchasing <br /> procedures provided for by state law and shall submit annual budget estimates for the <br /> Town Fire Department in accordance with established County budget timetables along <br /> with a supporting letter of request for the proposed tax rate shall be signed by the <br /> Town ' s Town Manager upon approval of its Town Council . The County will provide <br /> 4 <br />