Minutes - Feb. 6, 2012 Regular Meeting

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Contract to Audit unts (cont.) BC�h County, NC of unit) may be varied or changed to include the increased time and /or compensation as may be agreed upon by the Governing Board and the Auditor. 16. If an approved contract needs to be varied or changed for any reason, the change must be made in writing, signed and dated by all parties and pre - audited if the change includes a change in audit fee. This document and a written explanation of the change must be submitted by email in PDF format to the Secretary of the Local Government Commission for approval. Email address is lec.contractn nen'easurer.com No change shall be effective unless approved by the Secretary of the Local Government Commission. the Governing Board and the Auditor 17. Whenever the Auditor uses an engagement letter with the client. Item 18 is to be completed by referencing the engagement letter and attaching a copy of the engagement letter to the contract to incorporate the engagement letter into the contract. In case of conflict between the terms of the engagement letter and the terms of this contract, the terms of this contract will control Engagement letter terns are deemed to be void unless the conflicting terms of this contract are specifically deleted in Item 23 of this contract. Engagement letters containing indemnification clauses will not be approved by the Local Government Commission. 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. A separate contract should not be made for each division to be audited or report to be submitted. A separate contract must be executed for each component unit which is a local government and for which a separate audit report is issued. 20. The contract must be executed, pre - audited, physically signed by all parties and submitted by email in POE format including unit and auditor signatures to the Secretary of the Local Government Commission. The email address is Igc.contrac[ e nctreasurer.com Electronic signatures are not accepted at this time. 21. The contract is not valid until it is approved by the Local Government Commission. The staff of the local Government Commission shall notify the unit and auditor of contract approval by email. The audit should not be started before the contract is approved 22. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved by the Secretary of the Local Government Commission. 23. All of the above paragraphs are understood and shall apply to this agreement, except the following numbered paragraphs shall be deleted: (Sec Item 17.) Audit Firm Signature: Firm Martin Starnes & Associates, CPAs, P.A. Unit Signatures (continued): By N/A (Chair of Audit Committee- please type or print name) Paula P. Hodges, Partner (P a typ or print name) (Signature of authorized audit firm representative Email Address: phodges @martinstarnes.com (Signature of Audit Committee Chairperson) Date N/A (If unit has no audit committee, this section should be marked "N /A. ") January 19, 2012 Unit Signatures: B Linda A. Shook, Chairman (Please a or pint named title i ( attire of Mavor / Chairperson of governing board) Date rri — tD - I ;�_ Email Address �kdqka lee Cdlah +y nC.Q6✓ Dale Governing Body Approved Audit Contract Email address N/A This instrument has been preaudited in the manner required by The Local Government Budget and Fiscal Control Act or by the School Budget and Fiscal Control Act. Additionally, the following date is the dale this audit contract was approved by the governing body. Lisa G. Minter, CPA, Finance Director Governmental Unit Finance Officer (Please type or print name) 1 ( gna[ure) Date I I 'D 1 (Preaudit Certificate must be dated.) Email address (minter @leecountync.gov