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8 <br /> by the county's chief financial officer or the independent audit firm, or <br /> if a regular or special audit by a certified public accountant reveals <br /> competent evidence of reckless or willful financial mismanagement <br /> practices or intentional or criminal wrongdoing, the fire department's <br /> Board of Directors will be notified by the county. At that time, the <br /> county and Board of Directors 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 fire <br /> department's Board of Directors agree that the fire department's <br /> finances have been stabilized to the extent required to satisfy the <br /> financial management provisions of this contract. <br /> 14. The Fire Department shall comply with the County budgeting procedures, and shall <br /> submit annual budget estimates in accordance with established County budget <br /> timetables. A supporting letter of request for the proposed tax rate shall be signed <br /> by the Fire Department's president upon approval of its Board of Directors. The <br /> County will provide the Fire Department with standard forms for budget submission <br /> and the Fire Department shall use such standard forms. <br /> 15. The Fire Department shall comply with the State of North Carolina purchasing <br /> procedures for local governments as identified in Attachment #1, as well as other <br /> procedures provided for by state law. <br /> 16. The Fire Department shall file with the County Fire Marshal a true copy of its Articles <br /> of Incorporation, Bylaws, and shall furnish any changes made thereto not less than <br /> thirty (30) days prior to their effective dates. Further, the Fire Department agrees to <br /> amend its Articles of Incorporation and Bylaws as necessary to meet all minimum <br /> legal requirements for a North Carolina nonprofit corporation, as required by the <br /> provisions of Chapter 55A of the General Statutes of North Carolina. Should Fire <br /> Department be notified that it has failed to meet all minimum legal requirements for a <br /> North Carolina nonprofit corporation and/or failed to maintain its federal, state, or <br /> local tax-exempt status the Fire Department shall, within thirty (30) days of such <br /> notification, begin taking appropriate steps to remedy said failure. Should said failure <br /> not be appropriately remedied within ninety (90) days after such notification the <br /> County may withhold special district tax revenues until such time as the Fire <br /> Department meets all minimum legal requirements of Chapter 55A of the General <br /> Statutes of North Carolina and/or until such time as the Fire Department's tax- <br /> exempt status is restored. <br /> 17. In the event the Fire Department dissolves then the Fire Department shall deliver, <br /> release, and convey to the County all its equipment, cash, or other assets to be used <br /> by the County exclusively for the provision of fire protection services, rescue <br /> services, or Medical Responder services within the District. Any such dissolution <br /> shall comply with applicable laws of North Carolina. If Fire Department ceases to <br /> provide either fire protection services, rescue services, or Medical Responder <br /> services within the District Fire Department shall deliver, release, and convey to <br /> County all of its equipment, cash, or other assets used for those specific services the <br /> Fire Department has ceased to provide, to be used by the County exclusively for the <br /> provision of fire protection services, rescues services, or Medical Responder <br /> 5 <br />