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Arthur Young A'~AC;~'~'~ A In the event you call upon us to provide accounting assistance beyond tho basic scope of work relating to the audit of'your CAFR, wa will clearly define the scope of such work with you and perform any such work you request as the rate of $30 per hour. We will report promptly to you in writing any clrc.mstances that will increase these fees along with a description of the additional work required and the additional fees and expense. Any audits of ftmds or accounts not described above or special ex,aminatlons that extend our p?,ceduros to resolve any irregularities or other spec, al situations will be described m a separate engagement letter so as to assure agreement as to the work to be performed and the fees for such work, Such additional ~vork would include but not be limited to assistance with or audit of new bond issues, greater supplementary information, additional federal, state and local grants, and additional government units, programs or services. Any management, advisory, or consulting services will be described in a separate engagement l~tter so as to assure agreement as to the services to be provided and tho fees for such services. We understand that all invoices for audit services will be submitted to the North Carolina Local Government Commission for approval before payment. Interim invoices for fees for services provided prior to the release of our report or examination, internal control, and management advice will not exceed 75% of the total fees discussed above. SC~DUIXN(~ 0F O~r~ We propose to perform the engagement on a prompt and timely basis so as to issue our report no later than October 31, 1989 unless prohibiting circumstances arise which are beyond our control. Wa plan to perform preliminary phases of the work prior to year end and to begin the i~nal work as soon as practicable after year end. UTILIZATION O~ COUNTY PER~0NNRI, ANT) RESOURCES In order to complete our engagement on a timely basis and at the lowest possible cost, we will call upon the accounting and clerical personnel of the County to assist us in such tasks as the preparation of audit echedules, the location of doc-ments needed in our sudit, the preparation of confirmation letters, reconciliation of account balances, and the tike. (Two areas where assistance from the Financa Department are most important am the Single Audit end the audit of the Water and ,~wer Enterprise Funds). Shortly after the signing of the audit contract we will prepar~ a list of the required client assistance and audit schedules. Also, at this time we will review in moro detail our audit comment letter for the 1988 audit with tho County Manager and