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LCC.~ {Ro. ~n~0) CONTI~CT TO AUDIT ACCOUNT$ File ~ T~e. ~B~US CO~ On thl~ 2h~ dsy o[ ~RIL . 19 91, PO~ER & CO~, CERTIFI~ PUBLIC ACC0~T~TS 817 DAVIDSON DRIVE CONCO~, NORTH C~OLi~A 28025 h~elna~ r~err~ to · e Au~r, ~d BO~ OF CO~ISSIONERS o[ CABA~US C0~ herelna[~ 1. ~ Auditor ihall- ~amine all sta[emen~ and d~lom~ r~ui~ ~ ~n~ally s~ s~ting pd~ipl~ and sddlHvnal ~uIr~ le~l s[at~ ~d ~l~r~ o[ ~1 [~ savor di~go~ o[ ~e Govemm~tal Unit ~r ~ ~g JULY 1 .19 90 .~d~g, J~E 30 .19 91 ~d s~t ~up tin.si s[s[~ ~d ~h~ul~ ~all ~ mbj~t~ to [~ audiHng p~u~ sppH~ in ~he ~ ~lns- ~on o[ ~e ~mbin~ fins~sl s~t~5 ~d sn opinion wlH ~ ~dered In r~aHon lo ~e ~mbin~ flhtc/al ~ ~ s who~. The Au~ will have ~ ~e H~sHo~ ~t: 2. ~ Auditor ~1 ~nduet hb ~*mln~tion snd render hb r~in ~rd~n~ wi~ g~lly a~t~ ~udi~ng ~t~nda~. ~ ~amln~tion shah include tach tm~ o~ ~e ~tlng r~ ~d ~ch other ~udIUng pr~ur~ ~ are ~ ~ Auditor ~ ~ n~ In ~c clr~mst~n~, ~pt m tollow~: (S~ Item 12.) 3. It ~ ~ ~at gcncraUy a~t~ ~udlHng st~nda~ include a ~'t~ o[ the G~emmenta~ U~t's ~'stem of lntem~] ~n- ~I ~d ~un~ng ~ s~c mlat~ to ~tabili~ o[ fun& ind ~dh~ce to bud~ and law r~ulrem~ npp]i~blc · ere~; ~t ~e Au~tor wffi m~ · ~tten r~, which may or m~y not ~ ~ part ol the ~witt~ r~ of ~udit, ~ G~ing B~y ~Hng ~h h~ ~n~n~. t~e~ ~ ~ r~mmend~Uom ~r Implement. All matt~ ddin~ ~ 'r~ble ~n~Uom' Jn AU 3~ of the AICPA Pmf~onal Standnr& ~11 ~ ~mmunl~t~ ~ ~e C~ngBoa~ in ~Ung. The Audi~r ~all file · ~pv o[ all r~r~ wi~ ~e S~n~ of ~e T~.I Oov~m~t 4. A~ ~mple~ng ~ ~n~na6on. ~ Au~tor shnH mbmtt to ~ ~v~ng B~y a w~i~ r~rt of audit. ~ ~aH Include. at I~ ~e ~nan~ sta~en~ ~d not~ ~e~ p~ar~ in a~nn~ with ~ally a~t~ lng prl~pl~. ~mbintng ~d ~ple~nta~ info~a~on r~t~ ~. ~e dlent or ~ulr~ for full d~l~ u~ Isw. n~ ~e suitor's ~on on ~e mated~ pr~t~. T~ Auditor shnll fum~ ~ ~e ~ing B~y ~ ~n ~ prneU~l niter ~e ~ of the n~ungng ~ri~. The Auditor shall file ~i~ ~sald ~ of nndit (1 ~y i~ no gngle hud t ~ t~ulr~) wlth theS~ of t~ t ~ 5. It b a~ t~t ~me is of ~e ~ tn Lh~ ~n~act. All nudi~ ~re to ~ ~orm~ and th~ of audit ~bmitt~ ~ OCTOBER 31 19 91 . 6. Should et~tan~ ~ by ~e audit call for a mom d~ai~ lm'~tlgsgon ~ the Au~tor ~nn n~,~ und~ o~f~ ~r~t~. ~ A~itor shnll lnfo~ t~ ~ng B~y in w~gng of thc n~ ~r tach nd~flong fl~ ~d ~e ad~onnl ~m~H~ ~r~ ~dor. U~n sppmvnl ~ the S~r~s~ o~ ~ ~ C~m~t ~m- ~on. t~ n~m~t rosy ~ v~f~ or ~ang~ to include ~ Iner~s~ gme nnd ~m~tion ~ may ~ a~ ~' ~e Go~ng B~y ~d ~e Auditor. 7. ~ Audi~r ~hell p~o~ s ~plinn~ ~emfna~on ~r ~1 ~1 and Stnte flnnncial ~tnn~ pm~ in ~ ~e Single Audit A~ of 19~ ~ub. L. No. 9~i nnd G.S. 159-~). T~ Auditor will file ~r~ ~pi~ of nH ~ und~ ~e F~g ~ S~te Sln~e Audit A~ wl~ ~ Se~t~- ~ ~e ~ ~v~nm~t ~-. f~u~ ~ r~ r~r~ la It~ 3.] ~ l~s 15 and 8. In m~d~on of t~ ~faao~ ~aa~ oI t~ p~om of ~ against, the Gov~nm~tal Unit ~all pay ~ A~t~r. u~n app~-~ by the S~ of the ~1 C~emmmt ~mm~on. s f~ w~ Includ~ ~y ~t Audi~r may tn~r from ~rk pap~ ~1~ ~ ~f~ pa~ ~1 nn~or S~te ng~ ~ ~ut~ un~r ~e F~I ~d S~ Sfn~e Aunt A~: $ 25,150 PLUS ~PORT ~PRODUCTION COStS. 9. AHl~m~t~publesu~o6~n~a~rannu~or~alnudi~ ~nanelnlsta~tp~m~on. flnan~ ~at~ im'mHgaUo~ or ~y audlt, reltt~ work la ~e State o[ No~ Csm~ns ~m ~e appm~l of ~e ~ of ~y p~ billing.) All ~voi~ ~o~d ~ sub~t~ tn ~p~cate. ~e od~n~ snd will ~ r~m~ to ~Y audi~r s~ a ~ ~gn~ by ~ S~ of ~ ~al C~mm~t ~mm~on. App~nl ~ not ~ on a~ I~o]~ ~r ~t~ Imp~em~ ~d ~1~ ~l~ of ~ non-audi~ng nacre. (~nOnu~ on R~'~)