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INSTRUCTIONS {Reference -- C. S. 159-34 and C. S. 115C--147) l. All contracts fi}r attdJting and the preparation of financial statementx betweeu an attdilor and the governing ~y of any unit of I~a] government or public authority in the State of North Carolina rt~uire the approval of the S~retary of the L~ul Co~rmuenl Com~ni~iun. h~uiccs Joe r~a~dered under Ihi~ contract d~ull ~ot be paid by the gn~erm~cntul u~il until the iocoicc h~s been approucd by the Sccrelanj oJ thc Local Ctt~crnme~t Comm~iou. The invoit~ shntdd I)u submitted in triplicate and when approvt~}, the original and one t~l)3 will be returm~ to thc auditor and a ~py retained b)' the St~.rclary of the l.~al Cuvermuent Cmumi~iou. Appro~'al is not required on cxm- tracts for s)~tem inlpfoveulenls and similar servic{~ of a non-auditing nature. The ~ntruet shuuld ~ ex~uted and subm/ttt~l in Iriplicute lo the Secretary of the l.{~al Cavernment Cumm~ion, 3~ Nortb Salisbuq- Street, ]{aleJgh, North Carolina. 2~fil 1. 3. U~n approval. Ihe original will ~ returned tn the governmenlal unit, a ~py will be forwardc~ to the auditor and a c~q~y retained by Ibc Secretary of the Local ~overnmenl Commission. Thc audit should not ~ started before the ~mlraet is approval. 4. Thi~ contract cm~lvmld, l~ an unquol~icd opinio, hclng remlered. An~l limitali~ms or resldclious in scope which wo.hl lead to a qunliJicativo sh.uld bcJullg e.~'plaiutd in an attachmcnt to this contract. Contrac~ with such limitutious will not be approw~ unl~ satisfactory explanatiou is made. 5. lf, after being approval, the t~ntract is varit~l m clu::,g~l by either of thc partit~, the change must ~' reduced to writing attd submltt~ to the ~ll'[t'illfy {It tl;e I.~'al Govrrmneut Collllnikginll file iii)- proeM. NO change shall be effective ttldt~ apprt~ved hy the Srcr~'hlry t~f the Lt~'al Government 6. A separate ¢~ntraet siiould not be made {ut uueb division to be attdJtrd or lelx~ll I, he submitted. The s~pe of the audit should ~- clearly sta{t~ and the ftc. for ia;th Iht. fina~=cial and ~ntpliantx' audit should M' broken doxvn ~,lxvt~.n audit ~n'i¢~< rendered for ft~ler~l and State Ixlt)lle3*s on the JuvnJee if the gox'ermneulal unit dt~irt~. One ~p), {thrt~ ~pi~ for units havingslngle audit) of the repo~ o[ audit and any oS}mr writtru report by the auditor shall ~. filc~ with the Sc~retaD' of the L{x. al Govemmrut Cnnm;is~ion when {or prit~r to} submitting the invoi~, fo~ tim ~.rvit~a rendered no later tb,n fotlr montl~ afler the eloR. of the fiwal year {for fiscal years t-;~ding June ~ thix would 1~. Oclober 31). Tht' repurl of audit, as with the Sc~relar)' of the ]-(~al Government Co:fire,Soo. ~znc¢ a matter ol public tt~ord for ia- slab/ion and rex'Jew in the offiro of the St~'retary by the municipal bond tatlng ~ervitx~ and others. The Auditor's anal3~is o[ the a~llntiug s}~tem and his Ir~mlnlel~tluti{~n~ {nc i~:q~rt,vrmrz:ts are t endc~ for Iht. ~erel aD'~ stall having dirtx't rt~t~,nsibililit~< Ju the urea i,( at~mnling and fiscal ~nl rols. $. X~'henex'er the auditor us<~ au cngugemenl It*tier with the elienl. St~.lion ~ in:iv I;e t~mlplelt~l by 9. Units of government nut having a xinRle uudlt t,u fi~lt.ral nr Stat~. ftlttd~ wt~uld list puragral~hS 7 and striving a singlt, audit on federal [und~ {c.g. a single audit i~ m~t rt, lUJrrd under Ihe Single Audit list paragraph ~ in pa~agtap}t l~ t,f Ihe ~,ntrarl.