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I Z~X~~ ATTACHMENT A Page $ o'~1~6 , · ~e will report promPtly to you in writing any circumstances that will increase these fees along with a-description of the addi- tional work required and the additional fees and expense. Any audits of funds or accounts eot described above or special exami- nations that extend our procedures to resolve any irregularities or other special situations will be described in. a separate engagement letter so as to assure agreement as to the work to be performed and the fees for such work. Such additional work would include but not be limited .to assistance with or audit of new bond issues, vacation and sick pay accruals, greater supple- mentary information, additional federal, state and local grants, and additional government units, programs or services. Any management, advisory, or consulting services will be ddscribed in a separate engagement letter so as to assure agreement as to the services to be provided and the fees for such services. We understand that all invoices for audit services will be sub- mitted to the North Carolina Local Government Com~issiOn for approval before payment. Interim invoices for fees for sgrvices provided prior to the 'release of our report or examination, internal control, and management advice will not exceed 75~ of the total fees discussed above. SCHEDULING OF OUR WORK We propose to perform the epgagement on a prompt and timely basis so as to issue our report no later than November 30, 1986 unless prohibiting circumstances a~ise which are beyond our control. We plan to perform preliminary phases of the work prior to year end and to begin the final examination work as soon as practicable after year end. UTILIZATION OF COUNTY PERSONNEL AND RESOURCES In order to complete our engagement on a timely basis.and at the lowest possible cost, we will call upon the accounting and cal personnel of the County to assist us in such tasks as the preparation of audit schedules, the location of documents needed in our examination, the preparation of confirmation letters, reconciliation of account balances, and the like. Shortly after the signing of the audit contract we ~ill prepare a list of the required client assistance and audit schedules. Also, at this time we will review in more detail our audit com- ment letter for the 1985 audit with the County Manager and Finance Director to monitor the resolution of the matters in- cluded therein and to further assess the impact of these matters on our future audits.