OTHER-2026-037-North Carolina Local Government Commission Audit Contract with Mauldin & Jenkins LLC

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LGCm205 Form A CONTRACT TO AUDIT ACCOUNTS Rev. 02/2026 14 . In accordance with G . S . 159-34 , the Finance Officer of the Unit is responsible for filing the audited financial statements with the Secretary of the Local Government Commission , The Auditor may upload the audit report and related documents through the LGC 's electronic submission system ; however , submission shall not be deemed complete until the Finance Officer has reviewed and certified the submission . The Auditor, Finance Officer, other Unit staff member designated by the Finance Officer, or a third party approved by the Unit may enter all Data Input Report information except the information on the " transmittal doc info" tab . The "transmittal doc info" tab must be completed by the Auditor . The Finance Officer shall review approve , and certify the accuracy and completeness of the Data Input Report ( DIR ) in the LGC ' s LOGOS system prior to LGC review , regardless of whether the DIR is prepared by the Auditor or the Unit . Finance Officer certification is required for any corrected or revised submissions . Finance Officer certification of the DIR shall be completed in a timely manner following notification that the DIR is ready for review and within time frames prescribed by the LGC . Failure to complete certification in a timely manner may result in the audit being considered late due to unit action rather than auditor performance The Auditor shall conduct the audit in accordance with generally accepted auditing standards and shall ensure that the financial statements are prepared in accordance with generally accepted accounting principles as of the fiscal year end . Budget-to -actual comparisons at the level of the legally adopted budget ordinance shall be presented in required supplementary information , separate from the basic financial statements , and shall not be included in the audit opinion . The Auditor shall confirm that such information reconciles to the financial statements and is consistent with applicable accounting guidance and any LGC reporting requirements . The Finance Officer shall certify in a timely manner that all data inputted in LOGOS used for preparation of the financial statements and required supplementary information is complete and accurate . For audits of units other than hospitals , the audit report should be submitted when (or prior to ) submitting the final invoice for services rendered . The report of audit , as filed with the Secretary of the LGC , becomes a matter of public record for inspection , review and copy in the offices of the LGC by any interested parties . Any subsequent revisions to these reports shall be sent to the Secretary of the LGC . These audited financial statements , excluding the Auditors ' opinion , may be used in the preparation of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit (s ) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit ' s ( Units ' ) j financial statements and /or the compliance section , those corrections shall be provided within three business days of notification unless another deadline is agreed to by LGC Staff. I Page 4 s 3 i