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ORDINANCE AMENDING CHAPTER 34 <br />(FIRE PREVENTION AND PROTECTION) <br />OF THE CABARRUS COUNTY CODE OF ORDINANCES <br />BE IT ORDAINED by the Cabarrus County Board of Commissioners that Chapter <br />34, Fire Prevention and Protection, of the Code of Ordinances, Cabarrus County, <br />North Carolina, is hereby amended to read as follows: <br />ARTICLE II. FINANCIAL ASSISTANCE TO FIRE DEPARTMENTS <br />Section 34 -30. Minimum standards for qualification. <br />Subsections 1 — 12 are unaffected by this ordinance. <br />(13) The department shall furnish to the Cabarrus County Board of Commissioners an <br />independent alld't Financial Review of receipts and disbursements for the fiscal year <br />conducted by an accountant certified by the state. This Financial Review shall consist of <br />the following: <br />(1) Confirmation of significant revenue sources and dollar amounts for the fiscal <br />year <br />(2) Cash disbursement testing to include the following: <br />(a) Discuss procedures for cash disbursements with the responsible <br />individuals) at each department. <br />(b) Selection of a random sampling of approximately 20 to 25 cash <br />disbursements for detailed testing from a list of all checks issued by the <br />department during the fiscal year <br />(c) Compare disbursement(s) to related supporting documentation by matching <br />invoice Davee. amount and date to disbursement. <br />(d) Determine that invoices are an appropriate use of department funds. <br />(e) Determine that payment of invoices have been properly approved by <br />authorized individual(s) <br />(f) Determine that paid invoices were properly cancelled to avoid duplicate <br />payment. <br />(g) Determine that payment has been coded to the proper general ledger <br />account(s) for the proper amount(s). <br />Attachment number 1 <br />F -3 Page 61 <br />