Month C. Proclamation for Law Enforcement Week D. Tax Refunds for Approval E. Authorization for County Manager for Returns on Writ of Executions F. Martin Starnes Associates - FY 2018 Audit Contract G. Request To Apply For The Duke Energy Water Resources Grant H. Request To Apply For The North Carolina Department of Health and Human
The Great American Read (GAR) programming award will allow RPL to further develop its mission to enrich, inspire, and engage with the communities it serves and bolster the reach of the burgeoning arts scene in Rowan County. Our projected programs are currently as follows: 1) Book Bites, led by reference librarian (and YA author) Jennifer Hubbard at South, will select two-three juvenile or YA titles from the GAR list for a Return to Your Childhood -themed series. Discussions will explore how narrative constructs identity and influences how readers conceptualize the world. Funds would purchase book sets needed for this series. The titles would then be loaned to Piedmont Book Club. 2) To engage with teen and adult readers outside of RPL, book sets of other GAR titles will be purchased to circulate to other local book clubs and kick-start RPL s fourth (yet-to-be-named) book club. These titles will be circulated along with materials that encourage consideration of the core tenets and questions of the GAR initiative.
WHEREAS, the Shield-A-Badge With Prayer program works to affirm the commitment of Rowan County Law Enforcement Officers and encourages citizen awareness and appreciation for these officers; and WHEREAS, the program invites citizens to commit to pray for an officer every day for one year and to send birthday cards and notes of thanks to these officers; and
hazards and sacrifices of their law enforcement agencies; and WHEREAS, members of our law enforcement agencies recognize their duty to serve the people by safeguarding life and property, by protecting them against violence and disorder, and by protecting the innocent against deception and the weak against oppression; and
hereby proclaim May 13-19, 2018 as LAW ENFORCEMENT WEEK. NOW, THEREFORE BE IT FURTHER PROCLAIMED that the Rowan County Board of Commissioners calls upon all citizens of Rowan County to observe May 15, 2018 as PEACE OFFICERS MEMORIAL DAY in honor of those law enforcement officers who, through their
If the audit engagement is not subject to Government Accounting Standards or if financial statements are not prepared in accordance with GAAP and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment.
9. In consideration of the satisfactory performance of the provisions of this contract, the Primary Government shall pay to the Auditor, upon approval by the Secretary of the LGC, the fee, which includes any cost the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (Federal and State grantor and oversight agencies or other organizations) as required under the Federal and State Single Audit Acts. (Note: Fees listed on Fees page.). This does not include fees for any Pre-Issuance reviews that may be required by the NC Association of CPAs (NCACPA) Peer Review Committee or NC State Board of CPA Examiners (see Item 12).
11. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Management s Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit or required for full disclosure under the law, and (d) the Auditor s opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board as soon as practical after the close of the fiscal year end.
23. All of the above paragraphs are understood and shall apply to this contract, except the following numbered paragraphs shall be deleted: (See Item 16 for clarification). ______________________________________________________________________________________________ ______________________________________________________________________________________________ SIGNATURE PAGES FOLLOW FEES PAGE Rowan County, NC
Prior to submission of the completed audited financial report, applicable compliance reports and amended contract (if required) the Auditor may submit invoices for approval for services rendered, not to exceed 75 of the total of the stated fees above. If the current contracted fee is not fixed in total, invoices for services rendered may be approved for up to 75 of the prior year audit fee. The 75 cap for interim invoice approval for this audit contract is ** NA if there is to be no interim billing
Prior to submission of the completed audited financial report, applicable compliance reports and amended contract (if required) the Auditor may submit invoices for approval for services rendered, not to exceed 75 of the total of the stated fees above. If the current contracted fee is not fixed in total, invoices for services rendered may be approved for up to 75 of the prior year audit fee. The 75 cap for interim invoice approval for this audit contract is ** NA if there is to be no interim billing Rowan County, NC
form (Amended LGC-205). This form shall be signed by the Governmental Unit representative and the Auditor. The explanation for the delay in completing the audit is part of this contract amendment form and shall be provided. The parties that signed the original audit contract shall sign the amended contract form as well. If the signing representatives are unable to sign the amended contract, please include an explanation for this in the submitted amended contract form. Rowan County, NC
Salisbury, NC 28144 You have requested that we audit the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund
the basic financial statements and certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and additional procedures in accordance with auditing
perform the audit to obtain reasonable assurance about whether the entity has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major federal and state award programs. Our procedures will consist of determining major federal and State programs and performing the applicable procedures described in the U.S. Office of Management and Budget OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the entity s major programs. The purpose of those procedures will be to express an opinion on the entity s compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance and the State Single Audit Implementation Act.
of the supplementary information in accordance with the applicable criteria, (b) to provide us with the appropriate written representations regarding supplementary information, (c) to include our report on the supplementary information in any document that contains the supplementary information and that indicates that we have reported on such supplementary information, and (d) to present the supplementary information with the audited basic financial statements, or if the supplementary information will not be presented with the audited basic financial statements, to make the audited basic financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the
As part of our audit process, we will request from management and, when appropriate, those charged with governance, written confirmation concerning representations made to us in connection with the audit. We understand that your employees will prepare all confirmations we request and will locate any documents or invoices selected by us for testing.
or otherwise reproduce the basic financial statements and make reference to our firm, you agree to provide us with printers proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed. With regard to the electronic dissemination of audited financial statements, including financial statements
the consistency of other information in the electronic site with the original document. Fees Erica Brown is the engagement partner for the audit services specified in this letter. Her responsibilities include supervising Martin Starnes Associates, CPAs, P.A. s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the audit report. To ensure that our independence is not impaired under the AICPA Code of Professional Conduct, you agree
overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for non-payment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our reports. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. We will notify you immediately of any circumstances we encounter that could significantly affect this initial fee estimate. Whenever possible, we will attempt to use Rowan County s personnel to assist in the preparation of schedules and analyses of accounts. This effort could substantially reduce our time requirements and facilitate the timely conclusion of the audit. We want our clients to receive the maximum value for our professional services and to perceive that our fees are reasonable and fair. In working to provide you with such value, we find there are certain circumstances that can cause us to perform work in excess of that contemplated in our fee estimate. Following are some of the more common reasons for potential supplemental billings:
There are many governmental and rule-making boards that regularly add or change their requirements. Although we attempt to plan our work to anticipate the requirements that will affect our engagement, there are times when this is not possible. We will discuss these situations with you at the earliest possible time
In an effort to minimize your fees, we assign you the responsibility for the preparation of schedules and documents needed for the engagement. We also discuss matters such as availability of your key personnel, deadlines, and work space. If your personnel are unable, for whatever reasons, to provide these items as previously agreed upon, it might substantially increase the work we must do to complete the engagement within the scheduled time. Starting and Stopping Our Work
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