AG 1992 03 09 - Laserfiche WebLink

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The eon~act should be ex~ut~ a.nd submitted in ~-iplicate to hhe Secret~' of the L~M G~ve~ment Commi~ion, Upon approval, ~e ozi~nal ~n~et wi~ be ~e~ to ~e Governmental Unit, a eepy will ~ ~a~ed to ~e Audi[or, and a ~py zet~n~ by ~e S~ret~ of ~e L~I Cerement Commi~ion. The audi~ should not be start~ he.re the ~n~aet ~ app~v~. Th~ c~ra~ conte~lc~es an ~n~alified o~inion b~ng r~d~ed. Any limltaHon~ o~ re~cff~ in s~e ~hich ~o~Id lead ~o a qualification ~Id bodily ~lained in an a~achm~ W th~ contract. Con~ac~ with such limitations will not be approv~ unl~ sa~s~aeto~ ~lana~n ~ made. 13. ]~ an app~v~ eontrae~ n~ ~o be vaH~ et change, ~e change mus~ ~ ~u~ ~ wri~ng, si~ed by be~ and su~mR~ to the S~re~a~ of ~he Local Government Commi~on for app:ova]. No change shall be eH~tJve unl~ approv~ by ~e S~reta~ o~ the Local G~vernment C~mmi~i~n, the Governing Board, and the AudR~r. 24. A ~parate ~n~aet should not be made for each ~vBion to be audi~ or r~ozt to ~ submitS. The ~pe of the audR and the f~ for the audit should be dearly sta~. Storm f~s include any ~st the AudRer ~ay incur from work paper oz p~r ~ie~ ~r any ~ez qualiW ~surance pro.am requirM by third paz~ (federal and State agenei~ o~ other orga~a~o~). ~5. Thr~ ~pi~ (one ~py for uni~ no~ ha~ng a single audR) o~ ~e r~ of audit and any other ~tten report by the Auditor shall ~ fi~M with the S~eta~ of ~e Local Gove~ment Comm~ion when (or prior to) sub=~tting ~he invoice for the ~i~ rendered no later than four mon~ after ~e elo~ of ~e F~al year (for fiscal yea~ ending ~une ~0 this would ~ OeWbez 21). The report of audit, ~ fil~ wi~ ~e S~reta~ ~[ ~e Local Gove~ment Commi~ion, ~m~ a matter of public r~o~d for i~on and review ~n ~e offi~ of ~e S~reta~' by any inter~t~ par~es. Thee r~orts a~e in the prepara~on of Official S~atemen~ for debt ~eHn~ ~ well ~ by municipal bond rating ~i~. 2~. There are no ~ial provisio~ ~pt: See Attached Engagement Letter 17. Whenever the Auditor us~ an engagement letter with the cl~ent, Item 16 should be eompletM by refezeneing the engage- ment letter and attaching a copy of the engagement letter to ~e ~ntraet to in~ora~e the engagement letter into the contract. In ca~ of conflict bec'eon the te~s of the engagement letter ~d the ~er~ of this ~ntzact, the terms of this ~n~aet ~ll ~n~l. En~gement letter te~s are d~ to ~ void ~1~ ~e ~nflie~ng te~s of t~s ~n~et are delet~ in Item ~1 of this ~ntract. 18. A Governmental Unit not having a single audit on ~eral and State fun~ would list Item 7 in ~tem ~ of the ~ being a deleted grey,ion. An e~lanation m~t ~ Wen in Item ~1 {or any G~vemmental Unit not r~eiving a single audit on {~er~ and Sta~e ~un& (e,g,, a single audit is not requir~ under the F~etal and State Single Audit Ac~ and is not being pe~orm~). ~f th~ aunt engagement is subj~t to ~e standar& ~ audit ~ defin~ in the Government Auditing Standards, issu~ by the Comptroller General of the United Stat~, ~en the Auditor warran~ by a~pting this engagement that he'she will m~t the r~uiremenB for an external qu~i~ control ~eview ~ecified in ~e Government Audi~ng S~andards. Copi~ any written eommuniea~o~ that are a r~ult of ~ ~ternal qu~i~ eon~ol review will be made available to the Secreta~' of the Local Government Co.minion upon his r~uest. ~0. The~e a~e no other a~eemen~ bec, eon the parti~ hereto and no other a~eemen~ relative hereto that shall be enfo~able unl~s entered into in a~rdance with the proe~ure set out herein and approv~ by ~e S~zeta~' of the Local Govern- ment Commi~ion. ~1. All of the a~ve para~aphs a~e understood and shall apply to this a~eement, ~eept the follow~ng number~ para~aphs shall be deleted:($eeltenul7and lg.) Potter & Company, P.A., Certified Public Audit fi~ Accountants By M. W. Clover, President Approv~ by the S~reta~ o~ the Local Government Commission ~ provid~ in Article 3, Chapter ISg of the General Sta~t~ or Article 31, P~rt O, Chapter 115C of the General Statute. For Ibc Secretary. Local Government Commtsa'ton (Signat uze) ~ale By Cabarrus County Core.menial U~t Carolyn Carpenter, Chairpe:son (Ple~e m. Te ot print name and t';fie} (Signature el Ma)or m Chairper~n o! governing boa~d) This instrument has been preaudlted in the manner re- quired by The Local Government Budget and Fiscal Con- trol Act or by The School Budget and Fiscal Control Act. Blair Bennett