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OTHER-2024-035-Local government commission Audit contract-Contract to Audit Accounts
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OTHER-2024-035-Local government commission Audit contract-Contract to Audit Accounts
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Last modified
5/22/2024 2:32:40 PM
Creation date
5/22/2024 2:32:00 PM
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BOCC
Date
5/21/2024
Meeting Type
Business
Document Type
Others
Agenda Item
8-e
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Agenda 05-21-24; 12-1 - Information Item - May 7, 2024 BOCC Meeting Follow-up Actions List
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 12-2 - Information Item - Memorandum - Financial Report - Third Quarter FY 2023-24 and American Rescue Plan Act Update
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 4-a - Mental Health Awareness Month Proclamation
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 4-b - Emergency Medical Services (EMS) Week Proclamation
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 4-c - Presentations on Proposed November 2024 Bond Projects
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 6-a - Proposed Orange County FY 2024-2025 Annual Action Plan and HOME Activities
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 6-b - Adoption of the Final Financing Resolution Authorizing the Issuance of Installment Purchase Financing for Various Capital Investment Plan Projects
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 6-c - Approval of Budget Amendment #9-A – Capital Reallocation for Orange County Schools
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-a - Minutes
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-b - Fiscal Year 2023-24 Budget Amendment #9
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-c - Lease Renewal for 110 E. King Street to the NC Department of Adult Correction
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-d - Approval of Chromebook Lease Purchase Agreement for Orange County Schools
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-e - North Carolina Local Government Commission Audit Contract with Mauldin & Jenkins, LLC (Second Renewal Option)
(Attachment)
Path:
\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-f - Comment Letter Addressing Duke Energy’s Proposed Carbon Plan Integrated Resource Plan Submitted to the North Carolina Utilities Commission
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-g - Second Reading - Emergency Services Franchise by Ordinance – Providence Transportation, Inc.
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-h - Procurement of Eleven (11) Portable Radios for Emergency Services
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-i - Contract Amendment for Extension with Tradebe Environmental Services, LLC
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-j - Orange County Staff Working Group (SWG) By-Laws Amendments
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-k - Request for Public Right-of-Way Dedication and Ultimate Public Road Addition to the State Maintained Secondary Road System for Wolf Creek Trail
(Attachment)
Path:
\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-l - Amendment of the Boundary Lines Between the Back Creek Protected Watershed and the Upper Eno Protected Watershed on PIN 9835-67-1605 (711 Faith Way Road, Mebane)
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda 05-21-24; 8-m - Boards and Commissions - Appointments
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
Agenda for May 21, 2024 BOCC Meeting
(Attachment)
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\Board of County Commissioners\BOCC Agendas\2020's\2024\Agenda - 05-21-2024 Business Meeting
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LGC =205 CONTRACT TO AUDIT ACCOUNTS Rev . 11 /2023 <br /> 23 . This contract may be terminated at any time by mutual consent and agreement of the Governmental <br /> Unit(s ) and the Auditor, provided that (a ) the consent to terminate is in writing and signed by both parties , <br /> ( b ) the parties have agreed on ' the fee amount which shall be paid to the Auditor ( if applicable ) , and ( c) no <br /> termination shall be effective until approved in writing by the Secretary of the LGC . <br /> 24 . The Governmental Unit' s ( Units ' ) failure or forbearance to enforce , or waiver of, any right or an event <br /> of breach or default on one occasion or instance shall not constitute the waiver of such right , breach or <br /> default on any subsequent occasion or instance . <br /> 25 . There are no other agreements between the parties hereto and no other agreements relative hereto <br /> that shall be enforceable unless entered into in accordance with the procedure set out herein and approved <br /> by the Secretary of the LGC ., <br /> 26 . &Verify . Auditor shall comply with the requirements of NCGS Chapter 64 Article 2 . Further, if Auditor <br /> utilizes any subcontractor( s ) , Auditor shall require such subcontractor(s ) to comply with the requirements of <br /> NCGS Chapter 64 , Article 2 . <br /> 27 . Applicable to audits with fiscal year ends of June 30 , 2020 and later. For all non -attest services , <br /> the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and <br /> Government 'Auditing Standards, 2018 Revision (as applicable ) . Financial statement preparation assistance <br /> shall be deemed a "significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat <br /> to an acceptable level . If the Auditor cannot reduce the threats to an acceptable level , the Auditor cannot <br /> complete the audit . If the Auditor is able to reduce the threats to an acceptable level , the documentation of <br /> this determination , including the safeguards applied , must be included in the audit workpapers . <br /> All non -attest service (s ) being performed by the Auditor that are necessary to perform the audit must be <br /> identified and included in this contract . The Governmental Unit shall designate an individual with the suitable <br /> skills , knowledge , and /or experience ( SKE ) necessary to oversee the services and accept responsibility for <br /> the results , of the services performed . If the Auditor is able to identify an individual with the appropriate SKE , <br /> s/he must document and include in the audit workpapers how he/she reached that conclusion . If the Auditor <br /> determines that an individual with the appropriate SKE cannot be identified , the Auditor cannot perform both <br /> the non -attest service (s ) and the audit . See " Fees for Audit Services" page of this contract to disclose the <br /> person identified as having the appropriate SKE for the Governmental Unit . <br /> 28 . Applicable to audits with fiscal year ends of June 30 , 2021 and later. The auditor shall present the <br /> audited financial statements including any compliance reports to the government unit' s governing body or <br /> audit committee in an official meeting in open session as soon as the audited financial statements are <br /> available but not later than 45 days after the submission of the audit report to the Secretary . The auditor' s <br /> presentation to the government unit' s governing body or audit committee shall include : <br /> a ) the description of each finding , including all material weaknesses and significant deficiencies , as <br /> found by the auditor , and any other issues related to the internal controls or fiscal health of the <br /> government unit as disclosed in the management letter, the Single Audit or Yellow Book reports , or <br /> any other communications from the auditor regarding internal controls as required by current auditing <br /> standards set by the Accounting Standards Board or its successor ; <br /> b ) the status of the prior year audit findings ; <br /> c ) the values of Financial Performance Indicators based on information presented in the audited <br /> financial statements ; and <br /> d ) notification to the governing body that the governing body shall develop a " Response to the <br /> Auditor' s Findings , Recommendations , and Fiscal Matters , " if required under 20 NCAC 03 . 0508 . <br /> 29 . Information based on the audited financial statements shall be submitted to the Secretary for the purpose <br /> of identifying Financial Performance Indicators and Financial Performance Indicators of Concern . See 20 <br /> NCAC 03 . 0502 ( c ) ( 6 ) . <br /> Page 5 <br />
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