AG19890220 - Laserfiche WebLink

Home Browse Search

L¢C-~0~ (~,. lfl~9) CONruACT TO AUDIT ACCOUNTS File in Trlplfctto. of Cabarrua County, North This ~ment, mtdc ~ls 20~h d~y o[ February , X0 8~ : by a.d Au~tar M~nf A~ Charlotee, No~th CaroLina 28246 . ., he~fn~er ~e~ ~o ~ · e Auditor, and Board o~ C*~tnRi~nars fl~ C~ba=$u8 County, N,C, ~ herein~er te[err~ to ~ ~e ~overnmentsl U~t. u 1, The Auditor ~I examine ~ ~at~en~ and di~l~ r~ul~ by ~ener~ly a~t~ a~unflng pflnelplm and addltion~ r~ulred leg~ ~lolu~ ~ ~ ~n~ and/or dl~o~ o[ ~e ~o~t~ent~ Unit for ~e ~d~ ~nnlng July I ,19~8 , ~nden~ng June 30 ..... 10 89 . ~e~mbi~nR, in~du~ ~und, and ~unt ~o~p ~lnsne[~ statemen~ ~ ~h~ ~ ~ subJ~ to ~e su~ng p~u~ appli~ in ~e e~aminstion o[ the ~mbin~ {Insne[~ Ratemen~ and an opinion w~ ~ render~ in ~la~on to ~e ~mbin~ ~oe~ei~ ~atemen~ taken ~ a whole. ~e Audit W~ ha~ no ~ limita~o~ None 1, The Au&tot sh~ ~n~uot hb ~aminaUon and ~ndet h~ t~ In a~rdsn~ ~ ~nergly a~pt~ auditing by the Au~tor to ~ n~ In ~e cI~u~n~, ~pt M [oUowlt (~ Item Ii,) None 3. It ~ a~ ~at gener~ly a~t~g su~an~ ~an~-~ include a re~ o[ ~e Gove~ent~ Unit% ~stem oI intenlg ~n. irol and a~unting ~ ~me relat~ to s~un~b~l~ o[ {un~ and a~eren~ to budg~ and law ~ul~men~ ~pplicable the~tol ~at ~e Au~i.r w~ make a wdHen re~, which may or may not ~ a p~ ~ ~e wgHen ~n ~ ~udit, lo ~ Gove~n~ B~y ~ng ~o~ hb finding, to~er ~ hb t~mmendaflom for ~pmvement. ~e Auditor sh~l I~e * ~pg oi ~l ~,og th~ ~ ~th the ~ o{ ~e ~ Oove~eal Comm~on, 4. ~e Au~tor ~. ~ter ~mpleting ~ examlnsUon, lubmit to ~a Oove~ng ~y a w. lRen r=~ o[ Rudlt, ~ sh~ include, at le~, the finsnei~ ~lemen~ and not~ ~eroto pI~s~ ~ a~rden~ with gener~y ac<%~i~ ~unt- ng pflno pl~ ~mbi~ng and supplement~ i~ormaHon r~u~ by ~e client or r~r~ for {~ d~101Ur~ under ~e law, end the auditor's oPl~on on ~e mated~ pr~nt~, The Au~tor sh~ gu~ 30 ~pl~ o~ ~e m~ o[ ~ud tb ~e Oover~ng ~y ~ ~n ~ pr~e~ ~er ~e cl~ o~ ~e ~un~ng ~rl~. ~e Auditor ~ {fie ~r~ S. It ~ a~ ~t ~e Is og the ~n~ in ~ ~ntrset, ~ audio ~e to ~ ~dorm~ and ~e re~ o[ audit ~bml~ by October 31 ~ 19 89 . 6. Shoed cl~um~tsn~ d~l~ by ~e ~u~t c~ [or a more d~ lnv~gsUon by ~e Au~tor ~in n~i~ under ordins~ cire~an~, ~m Au~tor ~ lrJorm ~e Oove~ng ~y ~ ~n~ o[ ~e ~ ici loch ad~on~ ~on end ~e a~Uon~ ~m~tto~ r~uir~ ~erMor. U~n app/ov~ by ~e ~ta~ o[ ~e L~ Oovemment Com- m~ian. ~h a~meat may ~ vad~ ct ehsng~ to include ~e Inere~ Um= and ~m~Hon ~ may ~ e~ upon by ~o Oov~lng ~y and ~e Au~ior. 7, ~e Au~tor ~ ~o~ a ~mp]t*~ e~eminsflon ~or ~ ~Mer~ and Sts~ ~n~e[~ ~ pro~ms In wi~ ~e Slnlle Au&t Aa ~[ lg~ ~b. L. No. gS-~i aha G.S. l&9~), ~e Au~tor ~ {~e ~r~ ~pl~ of ~U r~r~ under ~e F~er~ ~d S~ Sin~e Au~t Ao~ wl~ ~e ~ts~e ~ Oo~mment Comm~on, (~ inolud~ the ~ r~ In l~m 3.) (~ I~ 1~ end 18.) 8. In ~mlderaHon o~ ~e ~to~ ~Ho~en~ o[ ~e p~o~ ~ ~ a~men[, ~ ~o~ent~ U~t Ih~ pay to · e Au~tor, u~n apptoval by ~e ~a~ o[ ~e L~ Oove~ent Com~0n~ a ~ w~h In~ud~ any ~ ~e Au~tor may incur [rom work ps~t ~aws by ~l~ ps~ (F~er~ ~or S~te a~nc[~) u t~ under ~e and StateSin~eAu~t~i $40~000 ~, ~! [~ gove~ment and Public au~lodW ~n~ae~ got annug or ~ aU~, [Ina~[~ ~at~ent p~patl~on, ~]~t~ in~gaflo~, or any aud[t.retnt~ work fA ~o State o~ No~ Ct~lina ~ ~e ~ppmV~ o[ the ~eta~ o{ the Lw~ Oove~t Comm~on, In~o~m ~r ~ r~ ~ ~e ~n~ a~U ~ be pa~ ~ t~ gOu~- any integra invoi~.) The invol~ shodd ~ sUbmt~ in ~plf~te, ~e ofl~nd and one ~py will ~ r~ to the auditor an~ a ~py r~n~ by ~e ~a~ of ~e L~d ~ve~ent Comm~on, App~vg b not ~ulr~ on eontr~c~