NC - Rowan: ROWAN COUNTY COMMISSION AGENDA

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ROWAN COUNTY COMMISSION AGENDA

ROWAN COUNTY COMMISSION AGENDA April 16, 2018 - 6:00 PM

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J.
Newton Cohen, Sr. Room J. Newton Cohen, Sr. Rowan County Administration Building

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130 West Innes Street, Salisbury, NC 28144

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Call to Order

Invocation Provided By: Chaplain Michael Taylor

Pledge of Allegiance

Consider Additions to the Agenda Consider Deletions From the Agenda Consider Approval of the Agenda Board members are asked to voluntarily inform the Board if any matter on the agenda might present a conflict of interest or might require the member to be excused from voting. Consider Approval of the Minutes: April 2, 2018
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1
Consider Approval of Consent Agenda

A.
Library Application Great American Read Grant B. Proclamation to Establish May as Shield-A-Badge With Prayer Awareness

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

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Services Grant I. Proclamation for Child Abuse Prevention Month J. Mini-Brooks Policy

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K.
NCDOT Request to Add Veronica Lane to State Secondary Road System for Maintenance

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Announcements

A.
CruisIn The Grove

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3
Presentation of Plaque for Historic Neely School

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4
Public Comment Period

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5
NCDOT Grant to Replace the Airport Instrument Landing System 6 Law Enforcement Memorial Update 7 Law Enforcement Pay Trends 8 Financial Report 9 Budget Amendments

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10
Reports

A.
Community Child Protection Team Annual Report 2017

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Adjournment

Citizens with disabilities requiring special needs to access the services or public meetings of Rowan County Government should contact the County Manager's Office three days prior to the meeting by calling (704) 216-8180.

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ROWAN COUNTY A COUNTY COMMITTED TO EXCELLENCE

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130 West Innes Street - Salisbury, NC 28144 TELEPHONE: 704-216-8180 * FAX: 704-216-8195

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MEMO TO COMMISSIONERS:

FROM: Carolyn Barger, Clerk to the Board DATE: April 4, 2018 SUBJECT: Consider Approval of the Minutes: April 2, 2018

ATTACHMENTS: Description Upload Date Type April 2, 2018 Minutes 4/4/2018 Cover Memo

ROWAN COUNTY A COUNTY COMMITTED TO EXCELLENCE

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130 West Innes Street - Salisbury, NC 28144 TELEPHONE: 704-216-8180 * FAX: 704-216-8195

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MEMO TO COMMISSIONERS:

FROM: Jeffery A Hall DATE: April 2, 2018 SUBJECT: Library Application Great American Read Grant

The Library seeks approval to apply for the PBS Great American Read grant. This grant does not require matching funds.

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I
request the Board grant the library permission to apply for this grant.

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ATTACHMENTS: Description Upload Date Type Library PBS Great American Read Grant Application 4/2/2018 Cover Memo

PBS's the Great American Read Lyda - PBS's the Great American Read.htm[3/29/2018 5:13:55 PM] apply.ala.org laurie.lyda@rowancountync.gov PBS's the Great American Read My Profile Sign Out Guidelines FAQ About Update Successful. Review and Submit Please review your application. When you are satisfied with the content, click Submit below to submit your proposal. Application Pages Local Information Narratives Program Schedule Budget Detail Certify Authorization Local Information Edit this page Top Project Director
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1.
First Name Laurie 2. Last Name Lyda 3. E-mail Laurie.Lyda@rowancountync.gov 4. Phone Number 704-216-7732 5. Extension - 6. Title Branch Supervisor, South Rowan Regional Library 7. Department - 8. Institution Rowan Public Library system 9. Address Line 1 201 W. Fisher St.

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Address Line 2 - 11. City Salisbury 12. State/Territory NC 13. ZIP Code 28144-1111 14. Library Type Public Library (Multiple Branches) 15. Community Type Rural 16. Total Population Served 75,000-149,000 17. Number of library cards issued 101912 18. Estimated average daily number of visitors to your library 440 19. Estimated average daily number of visitors to your library 340

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20.
Closest metropolitan area and state Charlotte, N.C.

Closest PBS affiliate stationWTVI PBS Charlotte

Please describe in detail the target population this PBS series and related programming will serve at your library.

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Rowan County s population of 139,000+ includes China Grove, Cleveland, East Spencer, Faith, Granite Quarry, Kannapolis (part of Kannapolis lies within Cabarrus County, population 195,000+), Landis, Rockwell, Salisbury, and Spencer. Numerous educational institutions are in the area: Rowan-Salisbury Schools , private schools, Rowan-Cabarrus Community College, RCCC Early College High School, Catawba College, Livingstone College, and Hood Theological Seminary.The arts scene (discussed later) includes the Center for Faith and Creative Arts and SoFul Studio; Rowan County is expanding opportunities for personal education and enrichment. The GAR award allows RPL to engage more fully on these fronts and enrich the communities it serves. Also, this area s PBS affiliate is in Charlotte; the proposed arc will increase connection and communication with that larger community.

The proposed programming arc targets all ages. Book clubs target those who appreciate reading; storytimes introduce the joy of reading. Other programs engage all ages, those familiar and unfamiliar with RPL and its resources. A guest speaker (or theatre production) invites those interested in GAR tenets who lack time to read. Screening episodes ensures that every community member can enjoy PBS s series, regardless of antennae access/etc. Narratives Edit this page Top PBS encourages collaboration with local member stations in your market, while recognizing that station plans will vary by location. Applications should reflect the library s best efforts to contact the station, to communicate opportunities for collaboration with the library community, and to ensure that planned library and station events are not scheduled in competition with each other. In the space provided below, tell us about your efforts to work with your local PBS member station. Include the name of anyone with the station to whom you ve spoken about your planned programs and indicate whether you will coordinate your events with the station, or work in partnership to co-develop, co-host and/or co-promote events. If you are interested in participating in the project but are having difficulty reaching your local PBS member station, please contact publicprograms@ala.org for assistance, or simply confirm in the space below that your library is willing to work with a PBS member station if you are selected for the grant.
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1.
On March 20, 2018, project member and Headquarters branch Reference Librarian Abigail Hardison attended the Great American Read Luncheon. This informative workshop shared useful strategies and some tools for engagement:

- Each RPL branch will have a ballot box and ballots that will be distributed closer to the date of the series airing. RPL will mail their ballots to PBS Charlotte, per their to-be-published schedule criteria, to tally and submit to PBS.

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- With the guidelines Hardison received in mind, staff across the system will collaborate to create displays, social media posts, and programming.

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- Per the workshop title, social engagement is a key way to interact with PBS Charlotte. RPL has an active and evolving social media presence, and increasing our level of engagement is one of our operational goals for 2018. This dovetails nicely with PBS Charlotte s goal. In conjunction with other staff, Hardison is developing a plan for filming patron-reader testimonials that can be hashtagged with RPL, PBS, and ALA tags as appropriate and shared across social media platforms. She is also pursuing partnership with local volunteer videographers who can assist RPL staff with the production of these testimonials. One videographer has already given a verbal commitment to participate. RPL s Makerspace s green screen and GoPro cameras, ensures that we can fulfill this.

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- The librarians who coordinate RPL s social media will cross post PBS Charlotte s Great American Read posts to our sites.

As for our existing relationship, in October 2017, I communicated with Beverly Dorn-Steele, Director of Education Community Engagement at WTVI in Charlotte about RPL s programming arc planned in conjunction with PBS s airing of The Vietnam War. Unfortunately, WTVI couldn t cover any of the programs; in addition to following the same schedule as Central Piedmont Community College, and our biggest events were during their winter break, their local public affairs programming, Carolina Impact, was already booked into January 2018. However, Dorn-Steele said that WTVI PBS Charlotte would assist with the promotion of events via the Community Bulletin Board. On March 20, 2018, after receiving approval from RPL s Library Services Manager to pursue this programming grant, I emailed Dorn-Steele PBS's the Great American Read Lyda - PBS's the Great American Read.htm[3/29/2018 5:13:55 PM] an inquiry (attached) about what engagement opportunities might be available with the station. As of March 29, the station hasn't yet responded. RPL already plans to coordinate and collaborate with PBS Charlotte via their expressed social media engagement plan. If selected for the Great American Read programming grant, we will happily broaden and extend that partnership. Describe why your library would like to offer programming in conjunction with The Great American Read, a PBS television series. Include relevant community interests and demographics, and how you will use the series to engage your community reading. Describe your program ideas and target audiences. Programming and/or promotional partnerships with literary organizations and educational partners, as well as PBS member stations, are encouraged and should be described in this section, if applicable.
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1.
RPL Headquarters is located in Salisbury, the county seat, which lies within 45 miles of Charlotte and Winston-Salem. Salisbury has a growing arts community that includes Lee Street Theatre, Piedmont Players, and Catawba College s theatre department. Downtown s independent bookstore, South Main Book Company, hosts author signings and facilitates local book clubs. Rowan County at large is supportive of the arts, as evidenced by the 2018 Arts Ag Tour, which highlights local businesses and artisans.

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RPL has three branches: Headquarters (Salisbury), East Branch (Rockwell), and South Rowan Regional (China Grove). The system maintains an active programming schedule. System-wide, per month in 2017, RPL averaged 8 adult and 8.5 teen programs; including storytimes, children s programs averaged 90 month.

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RPL fosters an appreciation for reading and learning in many ways: the robust summer reading program includes all ages; STEAM programming and Headquarters Makerspace are expanding; and each November, teen programming includes NaNoWriMo events. RPL also maintains three book clubs: Book Bites (designed for adults and held at South), Piedmont Book Club (sponsored by RPL and led by a volunteer for inmates at the Piedmont Correctional Facility), and Chapter Chats (designed for teens with developmental or intellectual disabilities and held at East). A fourth book club is in development.

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.

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3) The Literary Primary will be system-wide. Participants will be invited to cosplay as favorite characters from GAR titles; select cosplayers will plead their case as to why audience members should vote for their representative novel. Headquarters intends to offer an open program to teens and adults; East and South will invite participants from local schools. The ballots and ballot boxes provided by PBS Charlotte will be used at all locations. Lee Street Theatre actors will emcee.

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4) Option A: A guest speaker or panel will be invited to facilitate a community discussion for teens and adults about how reading shapes identity, inspires, and instructs. This event would be hosted at Headquarters, with (hopefully) live-feeds of the presentation at East and South.

Option B: RPL will engage Bright Star Theatre of Asheville, NC, to perform one of their programs based on a GAR title. This show would be hosted at Headquarters and be open to all ages.
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5) Each branch will host public screenings of select GAR episodes. Teens and adults are the intended audiences.

6) Each branch will offer a special children s storytime highlighting one of GAR s juvenile classics and emphasizing the joy of reading and learning. Hands-on activities will encourage kinesthetic learners as well. RPL intends to draw upon its existing partnerships with Rowan-Salisbury Schools, Rowan-Cabarrus Community College s Early College High School, Catawba College, and South Main Book Company to facilitate these programs. Program Schedule Edit this page Top Program Schedule Event type Pg date Pg time Projected attendance Location Speaker Comments Book Bites, a book club primarily composed of senior citizens at South and led PBS's the Great American Read Lyda - PBS's the Great American Read.htm[3/29/2018 5:13:55 PM] reading 08/28/2018 06:00 PM 15 South Rowan Regional Book Bites Book Club by reference librarian (and YA author) Jenny Hubbard, will spend the summer returning to childhood by examining three classic American novels for youth from the GAR list. Discussions will explore how these books characterize an American childhood in different time periods; how they helped us as youth to construct our moral compasses; and how, in re-reading them, we understand how time does and does not alter our essential selves. This club meets monthly and would devote three meetings to this arc. voting 09/24/2018 07:00 PM 100 Headquarters The Literary Primary Participants will be invited to cosplay as favorite characters from GAR titles; select cosplayers will plead their case as to why audience members should vot for their representative novel. Headquarters intends to offer an open program to teens and adults. East and South branches will also hold a Literary Primary, on different days, and invite participants from their local schools. The ballots and ballot boxes provided by PBS Charlotte will be used at all locations. Lee Street Theatre actors will emcee. The Literary Primary will be used to celebrate the Great American Read as well as to invite new patrons as part of Library Card Sign-up Month. special 09/10/2018 07:00 PM 100 Headquarters Special Presentation This special event will take one of two forms: 1) A guest speaker or panel will be invited to facilitate a community discussion for teens and adults about how reading shapes identity, inspires, and instructs. This event would be hosted at Headquarters, with (hopefully) live-feeds of the presentation at East and South. 2) RPL will engage Bright Star Theatre of Asheville, NC, to perform one of their programs that is based on or features a GAR title. This show would be hosted at Headquarters and open to all ages. screening 09/06/2018 04:00 PM 25 Headquarters Great American Read Screening Each branch will host public screenings of select GAR episodes. Teens and adults are the intended audiences. other 10/06/2018 10:00 AM 60 Headquarters Storytime Each branch will offer a special children's storytime highlighting one of GAR's juvenile classics and emphasizing the joy of reading and learning. Hands-on activities will encourage kinesthetic learners as well. Budget Detail Edit this page Top Amount About 800.00 Guest Speaker or Bright Star Theatre fees 500.00 GAR book sets for Book Clubs collection 400.00 Literary Primary emcees fees 300.00 print materials, Literary Primary materials necessities support Total 2000.00 Certify Authorization Edit this page Top
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1.
Certifying Official First Name Laurie 2. Certifying Official Last Name Lyda 3. Certifying Official Email Laurie.Lyda@rowancountync.gov 4. Title Branch Supervisor, South Rowan Regional Library 5. Organization Rowan Public Library system 6. Certification

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When you are satisfied with your answers, click here to submit your application. Once submitted, you will be able to view or print your application, but no further changes can be made.

Currently logged in as laurie.lyda@rowancountync.gov. Logout

2009-2018 American Library Association Public Programs Office 50 E. Huron St., Chicago, IL 60611 publicprograms@ala.org Copyright Statement Privacy Policy

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ROWAN COUNTY A COUNTY COMMITTED TO EXCELLENCE

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130 West Innes Street - Salisbury, NC 28144 TELEPHONE: 704-216-8180 * FAX: 704-216-8195

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MEMO TO COMMISSIONERS:

FROM: Chaplain Michael Taylor, Rowan County Sheriff's Department DATE: 04/16/2018 SUBJECT: Proclamation to Establish May as Shield-A-Badge With Prayer Awareness Month

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ATTACHMENTS: Description Upload Date Type Proclamation to Establish May as Shield-A- Badge with Prayer Awareness Month 4/3/2018 Cover Memo

PROCLAMATION TO ESTABLISH MAY AS
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SHIELD-A-BADGE WITH PRAYER AWARENESS MONTH

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

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WHEREAS, through the generosity of individuals, businesses and churches that have donated services and fundraisers, 10,000 Bibles, 3,700 Shield-A-Badge Bible Promise Books and 11,000 New Testaments have been purchased to be given away; and

WHEREAS, the Shield-A-Badge With Prayer program began in 1995 in Rowan County, by Chaplain Michael Taylor and has begun to expand statewide, reaching out to other counties, municipalities, colleges, hospitals, correctional facilities, 911 communicators, probations officers, animal control officers, state highway patrol troopers, fire departments, Clerk of Court employees, magistrates, judges, District Attorney s Office, County Commissioners, sheriffs, and attorneys; and
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WHEREAS, through the dedication and travels of Chaplain Taylor, counties from across the state are receiving encouragement and training for chaplains.

NOW, THEREFORE BE IT PROCLAIMED that the Rowan County Board of Commissioners does hereby establish the month of May as

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Shield-A-Badge With Prayer Awareness Month.

This the 16th day of April 2018. _____________________________ Gregory C. Edds, Chairman Rowan County Commissioners ATTEST: ________________________________ Carolyn Barger, MMC, NCMCC Clerk to the Board/ Assistant to the County Manager

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ROWAN COUNTY A COUNTY COMMITTED TO EXCELLENCE

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130 West Innes Street - Salisbury, NC 28144 TELEPHONE: 704-216-8180 * FAX: 704-216-8195

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MEMO TO COMMISSIONERS:

FROM: Chaplain Michael Taylor, Rowan County Sheriff's Department DATE: 04/16/2018 SUBJECT: Proclamation for Law Enforcement Week

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ATTACHMENTS: Description Upload Date Type Proclamation for Law Enforcement Week 4/3/2018 Cover Memo

PROCLAMATIONPROCLAMATIONPROCLAMATIONPROCLAMATION LAW ENFORCEMENT WEEK WHEREAS, in 1962, President John F. Kennedy signed a Presidential Proclamation that set aside May 15th as National Peace Officers Memorial Day and the week of May 13-19 as National
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Police Week; and

WHEREAS, the members of all the law enforcements agencies in Rowan County play an

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essential role in safeguarding the rights and freedoms of all our citizens; and

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WHEREAS, it is important that all citizens know and understand the duties, responsibilities,

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

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WHEREAS, law enforcement officers, past and present, have faithfully and loyally rendered a

dedicated service to this County and have established for themselves an enviable and enduring reputation to preserving the rights and security of all citizens.
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THEREFORE BE IT PROCLAIMED that the Rowan County Board of Commissioners does

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

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courageous deeds, have made the ultimate sacrifice in service to their community or have become

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disabled in the performance of duty, and let us recognize and pay respect to the survivors of our

fallen heroes. This the 16th day of April 2018. ______________________________
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Gregory C. Edds, Chairman

Rowan County Commissioners ATTEST: ____________________________

Carolyn Barger, MMC, NCMCC

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Clerk to the Board/

Assistant to the County Manager

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ROWAN COUNTY A COUNTY COMMITTED TO EXCELLENCE

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130 West Innes Street - Salisbury, NC 28144 TELEPHONE: 704-216-8180 * FAX: 704-216-8195

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MEMO TO COMMISSIONERS:

FROM: Casey Robinson, Tax Collection Specialist DATE: 04/04/2018 SUBJECT: Tax Refunds for Approval
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ATTACHMENTS: Description Upload Date Type February 2018 VTS Refunds 4/4/2018 Cover Memo March 2018 Tax Refunds 4/4/2018 Cover Memo

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ROWAN COUNTY A COUNTY COMMITTED TO EXCELLENCE

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130 West Innes Street - Salisbury, NC 28144 TELEPHONE: 704-216-8180 * FAX: 704-216-8195

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MEMO TO COMMISSIONERS:

FROM: Sheriff Kevin Auten DATE: 04-06-18 SUBJECT: Authorization for County Manager for Returns on Writ of Executions

Request County Manager have authority to give OK for the return of funds seized by the RCSO while executing a Civil Writ of Execution, for Payment of a Bill, when the amount collected actually exceeds the amount of the Writ of Execution. Recommend that County Manager be given the authority to return any amount that is collected by the RCSO that is in excess of the amount that satisfies the Writ of Civil Execution.
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ATTACHMENTS: Description Upload Date Type Memorandum with Explanation on Examples 4/6/2018 Cover Memo

ROWAN COUNTY A COUNTY COMMITTED TO EXCELLENCE

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130 West Innes Street - Salisbury, NC 28144 TELEPHONE: 704-216-8180 * FAX: 704-216-8195

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MEMO TO COMMISSIONERS:

FROM: Finance Department DATE: April 6, 2018 SUBJECT: Martin Starnes Associates - FY 2018 Audit Contract
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Please see the attached contract between Rowan County and Martin Starnes Associates, CPAs, P.A. for the fiscal year 2018 audit.

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Please approve the attached contract.

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ATTACHMENTS: Description Upload Date Type Martin Starnes Associates - FY 2018 Audit Contract 4/6/2018 Backup Material

FY 2018 Single Audit Engagement Letter 4/6/2018 Backup Material
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LGC-205 (Rev. 2018) CONTRACT TO AUDIT ACCOUNTS

Of Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable On this day of , , Auditor: Auditor Mailing Address: Hereinafter referred to as The Auditor and (Governing Board(s)) of (Primary Government) and : hereinafter referred to as the Governmental Unit(s), agree as follows: (Discretely Presented Component Unit)
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1.
The Auditor shall audit all statements and disclosures required by accounting principles generally accepted in the United States of America (GAAP) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit (s) for the period beginning , , and ending , . The non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shall be rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregate DPCUs, each major governmental and enterprise fund, and the aggregate remaining fund information (non-major government and enterprise funds, the internal service fund type, and the fiduciary fund types).

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2.
At a minimum, the Auditor shall conduct his/her audit and render his/her report in accordance with a u d i t i n g s t a n d a r d s g e n e r a l l y a c c e p t e d i n t h e U n i t e d S t a t e s o f A m e r i c a . The Auditor shall perform the audit in accordance with Government Auditing Standards if required by the State Single Audit Implementation Act, as codified in G.S. 159-34. If required by OMB Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) and the State Single Audit Implementation Act, the Auditor shall perform a Single Audit. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit and Auditor communication are found in this review to be substandard, the results of the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). County and Multi-County Health Departments: 7KH 2IILFH RI 6WDWH XGLWRU 26 ZLOO UHTXLUH XGLWRUV RI WKHVH *RYHUQPHQWDO 8QLWV WR SHUIRUP DJUHHG XSRQ SURFHGXUHV 83V RQ HOLJLELOLW\ GHWHUPLQDWLRQ RQ FHUWDLQ SURJUDPV RWK XGLWRU DQG *RYHUQPHQWDO 8QLW DJUHH WKDW XGLWRU VKDOO FRPSOHWH DQG UHSRUW RQ WKHVH 83V RQ (OLJLELOLW\ 'HWHUPLQDWLRQ DV UHTXLUHG E\ 26 DQG LQ DFFRUGDQFH ZLWK WKH LQVWUXFWLRQV DQG WLPHOLQH SURYLGHG E\ 26

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3.
If an entity is determined to be a component of another government as defined by the group audit standards, the entity s Auditor shall make a good faith effort to comply in a timely manner with the requests of the group auditor in accordance with AU-6 600.41 - 600.42.

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4.
This contract contemplates an unqualified opinion being rendered. If during the process of conducting the audit the Auditor determines that it will not be possible to render an unqualified opinion on the financial statements of the unit, the Auditor shall contact the SLGFD staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully explained in an attachment to this contract.

Martin Starnes Associates, CPAs, P.A.

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N/A

6th April 2018 Rowan County, NC

730 13th Avenue Dr. SE, Hickory, NC 28602 Board of Commissioners Rowan County, NC

N/A

July 1 2017 June 30 2018 Contract to Audit Accounts (cont.) Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable Page 2 of 9
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5.
If this audit engagement is subject to the standards for audit as defined in Government Auditing Standards, 2011 revisions, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he has met the requirements for a peer review and continuing education as specified in Government Auditing Standards. The Auditor agrees to provide a copy of their most recent peer review report regardless of the date of the prior peer review report to the Governmental Unit and the Secretary of the LGC prior to the execution of the audit contract. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit without first contacting the Secretary of the LGC for a peer review analysis that may result in additional contractual requirements.

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.

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6.
It is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to the SLGFD within four months of fiscal year end. Audit report is due on______________________, _____. If it becomes necessary to amend this due date or the audit fee, an amended contract along with a written explanation of the delay shall be submitted to the Secretary of the LGC for approval.

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7.
It is agreed that generally accepted auditing standards include a review of the Governmental Unit s systems of internal control and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his findings, together with his recommendations for improvement. That written report shall include all matters defined as significant deficiencies and material weaknesses in AU-C 265 of the AICPA Professional Standards (Clarified). The Auditor shall file a copy of that report with the Secretary of the LGC.

No additional detail provided

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8.
All local government and public authority contracts for audit or audit-related work require the approval of the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit s records for audit, financial statement preparation, any finance-related investigations, or any other audit-related work in the State of North Carolina. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit until the invoice has been approved by the Secretary of the LGC. (This also includes any progress billings.) [G.S. 159-34 and 115C-447] All invoices for Audit work shall be submitted in PDF format to the Secretary of the LGC for approval. The invoices shall be sent via upload through the current portal address: http://nctreasurer.slgfd.leapfile.net Subject line should read Invoice [Unit Name]. The PDF invoice marked approved with approval date shall be returned by email to the Auditor to present to the Governmental Unit for payment. Approval is not required on contracts and invoices for system improvements and similar services of a non-auditing nature.

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).

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10.
If the Governmental Unit has outstanding revenue bonds, the Auditor shall submit to the SLGFD either in the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue

Rowan County, NC
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N/A

Contract to Audit Accounts (cont.) Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable Page 3 of 9
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bond rate covenant. Additionally, the Auditor shall submit to the SLGFD simultaneously with the Governmental Unit s audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the bond documents.

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.

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12.
If the audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary of the LGC to have a pre-issuance review of its audit work, there shall be a statement in the engagement letter indicating the pre-issuance review requirement. There also shall be a statement that the Governmental Unit shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior to the completed audit being submitted to the SLGFD. The pre-issuance review report shall accompany the audit report upon submission to the SLGFD.

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13.
The Auditor shall electronically submit the report of audit to the SLGFD as a text-based PDF file when (or prior to) submitting the invoice for services rendered. The report of audit, as filed with the Secretary of the LGC, becomes a matter of public record for inspection, review and copy in the offices of the SLGFD by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC along with an Audit report Reissuance form. These audited financial statements, excluding the Auditors opinion, may be used in the preparation of official statements for debt offerings, by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and f o r other lawful purposes of the Governmental Unit without subsequent consent of the Auditor. If the SLGFD d e t e r m i n e s that corrections need to be made to the Governmental Unit s financial statements, those corrections shall be provided within three days of notification unless another deadline is agreed to by the SLGFD.

If the OSA designates certain programs to be audited as major programs, as discussed in item 2, a turnaround document and a representation letter addressed to the OSA shall be submitted to the SLGFD. The SLGFD s process for submitting contracts, audit reports and invoices is subject to change. Auditors shall use the submission process in effect at the time of submission. The most current instructions will be found on our website: https://www.nctreasurer.com/slg/Pages/Audit-Forms-and-Resources.aspx
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14.
Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary of the LGC, this contract may be varied or changed to include the increased time, compensation, or both as may be agreed upon by the Governing Board and the Auditor.

No additional detail provided

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15.
If an approved contract needs to be amended for any reason, the change shall be made in writing, on the Amended LGC-205 contract form and pre-audited if the change includes a change in audit fee. This amended contract shall be completed in full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted through the audit contract portal to the Secretary of the LGC for approval. The portal address to upload the amended contract is http://nctreasurer.slgfd.leapfile.net No change to the audit contract shall be effective unless approved by the Secretary of the LGC, the Governing Board, and the Auditor.

Rowan County, NC

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N/A

Contract to Audit Accounts (cont.) Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable Page 4 of 9 16. A copy of the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit shall be attached to the contract, and by reference here becomes part of the contract. In case of conflict between the terms of the engagement letter and the terms of this contract, the terms of this contract shall take precedence. Engagement letter terms that conflict with the contract 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 shall not be accepted by the SLGFD. 17. Special provisions should be limited. Please list any special provisions in an attachment.
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18.
A separate contract should not be made for each division to be audited or report to be submitted. If a DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. If a separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the parent government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and finance officer also shall be included on this contract.

No additional detail provided

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19.
The contract shall be executed, pre-audited, physically signed by all parties including Governmental Unit and t h e Auditor and then submitted in PDF format to the Secretary of the LGC. The current portal address to upload the contractual documents is http://nctreasurer.slgfd.leapfile.net. Electronic signatures are not accepted at this time. Included with this contract are instructions to submit contracts and invoices for approval as of November 2017. These instructions are subject to change. Please check the NC Treasurer s web site at https://www.nctreasurer.com/slg/Pages/Audit-Forms-and-Resources.aspx for the most recent instructions.

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20.
The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the contract is approved.

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21.
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 LGC.

No additional detail provided

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22.
E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of NCGS Chapter 64, Article 2.

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

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N/A

Contract to Audit Accounts (cont.) Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable Page 5 of 9 FEES PRIMARY GOVERNMENT AUDIT: _________________________________________________________________________________________
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WRITING FINANCIAL STATEMENTS: ______________________________________________________________

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ALL OTHER NON-ATTEST SERVICES: _____________________________________________________________

No additional detail provided

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For all non-attest services the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and Governmental Auditing Standards (as applicable). Bookkeeping and other non-attest services necessary to perform the audit shall be included under this contract. However, bookkeeping assistance shall be limited to the extent that the Auditor is not auditing his or her own work or making management decisions. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience necessary to oversee the services and accept responsibility for the results of the services. Financial statement preparation assistance shall be deemed a significant threat requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. The Auditor shall maintain written documentation of his or her compliance with these standards in the audit work papers.

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

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FEES DPCU (IF APPLICABLE) AUDIT: _________________________________________________________________________________________

No additional detail provided

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WRITING FINANCIAL STATEMENTS: ______________________________________________________________

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ALL OTHER NON-ATTEST SERVICES: _____________________________________________________________

No additional detail provided

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For all non-attest services the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and Governmental Auditing Standards (as applicable). Bookkeeping and other non-attest services necessary to perform the audit shall be included under this contract. However, bookkeeping assistance shall be limited to the extent that the Auditor is not auditing his or her own work or making management decisions. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience necessary to oversee the services and accept responsibility for the results of the services. Financial statement preparation assistance shall be deemed a significant threat requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. The Auditor shall maintain written documentation of his or her compliance with these standards in the audit work papers.

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

Tagged Passions:contract, compliance, audit, services, financial report, and finance

N/A

See fee section of engagement letter

N/A

N/A

26,662.50

N/A

N/A

N/A

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Contract to Audit Accounts (cont.) Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable
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Communication regarding audit contract requests for modification or official approvals will be sent to the email addresses provided in the spaces below. XGLW )LUP 6LJQDWXUH

No additional detail provided

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1DPH RI XGLW )LUP

No additional detail provided

\ XWKRUL]HG XGLW ILUP UHSUHVHQWDWLYH QDPH 7\SH RU SULQW

6LJQDWXUH RI DXWKRUL]HG DXGLW ILUP UHSUHVHQWDWLYH

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7KLV LQVWUXPHQW KDV EHHQ SUH DXGLWHG LQ WKH PDQQHU UHTXLUHG E\ 7KH /RFDO *RYHUQPHQW XGJHW DQG )LVFDO RQWURO FW RU E\ WKH 6FKRRO XGJHW DQG )LVFDO RQWURO FW

\ 3ULPDU\ *RYHUQPHQW 8QLW )LQDQFH 2IILFHU 7\SH RU SULQW QDPH (PDLO GGUHVV RI XGLW )LUP *RYHUQPHQWDO 8QLW 6LJQDWXUHV 3ULPDU\ *RYHUQPHQW )LQDQFH 2IILFHU 6LJQDWXUH 'DWH (Pre-audit Certificate must be dated 1DPH RI 3ULPDU\ *RYHUQPHQW \ 0D\RU KDLUSHUVRQ 7\SH RU SULQW QDPH DQG WLWOH
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6LJQDWXUH RI 0D\RU KDLUSHUVRQ RI JRYHUQLQJ ERDUG

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\ KDLU RI XGLW RPPLWWHH 7\SH RU SULQW QDPH

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(PDLO GGUHVV RI )LQDQFH 2IILFHU

'DWH 3ULPDU\ *RYHUQPHQW *RYHUQLQJ RG\ SSURYHG XGLW RQWUDFW * 6 D If Governmental Unit has no audit committee, mark this section N/A

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3OHDVH SURYLGH XV WKH PRVW FXUUHQW HPDLO DGGUHVVHV DYDLODEOH DV ZH XVH WKLV LQIRUPDWLRQ

WR XSGDWH RXU FRQWDFW GDWDEDVH 3DJH RI Rowan County, NC

N/A

Martin Starnes Associates, CPAs, P.A.

Amber Y. McGhinnis, Senior Audit Manager Leslie Heidrick, Assistant County Manager/Finance Director

amcghinnis@martinstarnes.com

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Rowan County, NC Greg Edds, Chairman leslie.heidrick@rowancountync.gov

No additional detail provided

N/A

N/A

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Contract to Audit Accounts (cont.) Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable Page 7 of 9
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** This page to only be completed by Discretely Presented Component Units If Applicable **

Communication regarding audit contract requests for modification or official approvals will be sent to the email addresses provided in the spaces below. DPCU Governmental Unit Signatures:

No additional detail provided

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By DPCU Board Chairperson: Type or print name and title

PRE-AUDIT CERTIFICATE: Required by G.S. 159-28 (a) This instrument has been pre-audited in the manner required by The Local Government Budget and Fiscal Control Act or by the School Budget and Fiscal Control Act. Signature of Chairperson of DPCU governing board Date DPCU Finance Officer: Type or print name
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By Chair of Audit Committee - Type or print name

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** Signature of Audit Committee Chairperson

Date ** If Governmental Unit has no audit committee, mark this section N/A DPCU Finance Officer Signature Date (Pre-audit Certificate must be dated.)
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Email Address of Finance Officer

Date DPCU Governing Body Approved Audit Contract - G.S. 159-34(a) ***Please provide us the most current email addresses available as we use this information to update our contact database***
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Name of Discreetly Presented Component Unit

By Rowan County, NC

N/A

N/A

N/A

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N/A N/A

N/A N/A

N/A N/A

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Contract to Audit Accounts (cont.) Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable Page 8 of 9 Steps to Completing the Audit Contract
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1.
Complete the header information If a DPCU is subject to the audit requirements found in the Local Government Budget and Fiscal Control Act and a separate report is being issued for that DPCU, a separate audit contract for the DPCU is required. If a separate report is not being issued for the DPCU it is being included in the Primary Government s audit the DPCU shall be named with the Primary Government on the audit contract for the Primary Government. The Board Chairperson of the DPCU shall sign the audit contract in addition to the elected leader of the Primary Government.

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2.
Item No. 1 Complete the period covered by the audit

No additional detail provided

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3.
Item No. 6 Fill in the audit due date. For Governmental Unit (s), the contract due date can be no later than 4 months after the end of the fiscal year, even though amended contracts may not be required until a later date.

No additional detail provided

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4.
Item No. 8 If the process for invoice approval instructions changed, the Auditor should make sure he and his administrative staff are familiar with the current process. Instructions for each process can be found at the following link. https://www.nctreasurer.com/slg/Pages/Audit-Forms-and-Resources.aspx

No additional detail provided

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5.
Item No. 9 Please note that the new fee section has been moved to page 5.

No additional detail provided

6.
Item No. 16 Has the engagement letter been attached to the contract that is being submitted to SLGFD?

No additional detail provided

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a.
Do the terms and fees specified in the engagement letter agree with the Audit contract? In case of conflict between the terms of the engagement letter and the terms of this contract, the terms of this contract shall take precedence.

No additional detail provided

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b.
Does the engagement letter contain an indemnification clause? The audit contract shall not be approved if there is an indemnification clause refer to LGC Memo 986.

No additional detail provided

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7.
Complete the fee section for BOTH the Primary Government and the DPCU (if applicable) on the fees page; please note:

x
The cap on interim payments is 75 of the current audit fee for services rendered if the contracted fee amount is a fixed amount. If any part of the fee is variable, interim payments are limited to 75 of the prior year s total audit fee. If the contract fee is partially variable, we shall compare the authorized interim payment on the contract to 75 of last year s actual approved total audit fee amount according to our records. There is a report of audit fees paid by each governmental unit on our web site: https://www.nctreasurer.com/slg/lfm/audit_acct/Pages/default.aspx select audit fees

Please call or email Lorna Hodge at 919-814-4299 lorna.hodge@nctreasurer.com if you have any questions about the fees on this list.
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x
For variable fees for services, are the hourly rates or other rates clearly stated in detail? If issued separately in an addendum, has the separate page been acknowledged in writing by the Governmental Unit?

Rowan County, NC
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N/A

Contract to Audit Accounts (cont.) Primary Government Unit Discretely Presented Component Unit (DPCU) if applicable Page 9 of 9 x For fees for services that are a combination of fixed and variable fees, are the services to be provided for the fixed portion of the fee clearly stated? Are the hourly rates or other rates clearly stated for the variable portion of the fee? (Note: See previous bullet point regarding variable fees.) x If there is to be no interim billing, please indicate N/A instead of leaving the line blank. 8. Signature Area There are now 2 Signature Pages: one for the Primary Government and one for the DPCU.
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P
l e a s e o n l y s end the page(s) that are applicable to your Unit of Government and do not include the instructions pages. Make sure all signatures have been obtained, and properly dated. The contract shall be approved by Governing Boards pursuant to G.S. 159-34(a). If this contract includes the audit for a DPCU that is a Public Authority that falls under the Local Government Budget and Fiscal Control Act, it shall be named in this contract and the Board Chairperson of the DPCU also shall sign the contract in the area indicated. If the DPCU is filing a separate audit, a separate audit contract is required for that DPCU.

9. Please place the date the Primary Government s Governing Board and the DPCU s Governing Board (if applicable) approved the audit contract in the space provided.

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a.
Please make sure that you provide email addresses for the audit firm and finance officer as these will be used to communicate official approval of the contract.

No additional detail provided

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b.
Has the pre-audit certificate for the Primary Government (and the DPCU if applicable) been signed and dated by the appropriate party?

No additional detail provided

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c.
Has the name and title of the Mayor or Chairperson of the Unit s Governing Board and the DPCU s Chairperson (if applicable) been typed or printed on the contract and has he/she signed in the correct area directly under the Auditor s signature?

No additional detail provided

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10.
If the Auditor is performing an audit under the yellow book or single audit rules, has year-end bookkeeping assistance been limited to those areas permitted under the revised GAO Independence Standards? Although not required, we encourage Governmental Units and Auditors to disclose the nature of these services in the contract or an engagement letter. Fees for these services should be shown in the space indicated on the fees page.

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11.
Has the most recently issued peer review report for the audit firm been included with the contract? This is required if the audit firm has received a new peer review report that has not yet been forwarded to us. The audit firm is only required to send the most current Peer Review report to us once not multiple times.

12. After all the signatures have been obtained and the contract is complete, please convert the contract and all other supporting documentation to PDF. When submitting for approval combine and send the documents as one PDF file to include the Audit contract, any applicable addendums, the engagement letter and Peer Review Report. Submit these documents using the most current submission process which can be obtained at the NC Treasurer s web site https://www.nctreasurer.com/slg/Audit 20Forms 20and 20Resources/Instructions 20for 20Contract 20Su bmission.pdf
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13.
If an audit cannot be completed by the due date, the Auditor or Governmental Unit shall file an Amended Contract

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

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N/A

730 13th Avenue Drive SE Hickory, NC 28602 828-327-2727 Fax 828-328-2324 13 South Center Street Taylorsville, NC 28681 828-632-9025 Fax 828-632-9085

PO Box 5729 Statesville, NC 28687 1710 Wilkesboro Hwy Statesville, NC 28625 704-872-8923 Fax 704-872-4982 800-948-0585 www.martinstarnes.com Leslie Heidrick, Finance Director Rowan County
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130 West Innes Street

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

Tagged Passions:streets, audit, hotel, financial report, finance, and business

information of Rowan County, NC, as of June 30, 2018, and for the year then ended, and the related notes

to the financial statements, which collectively comprise Rowan County s basic financial statements as listed in the table of contents. In addition, we will audit the entity s compliance over major federal and State award programs for the period ended June 30, 2018. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audits will be conducted with the objectives of our expressing an opinion on each opinion unit and an opinion on compliance regarding the entity s major federal and State award programs. Accounting principles generally accepted in the United States of America require that certain supplementary information be presented to supplement the basic financial statements. Such information,
Tagged Passions:compliance, audit, financial report, program, and finance

although not a part of the basic financial statements, is required by the Governmental Accounting Standards

Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management s responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by accounting principles generally accepted in the United States of America. This RSI will be subjected to certain limited procedures but will not be audited: Management s Discussion and Analysis Law Enforcement Officers Special Separation Allowance schedules
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Other Post-Employment Benefits schedules

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Local Government Employees Retirement System s schedules

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Register of Deeds Supplemental Pension Fund schedules

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Supplementary information other than RSI will accompany Rowan County s basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of

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

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standards generally accepted in the United States of America. We intend to provide an opinion on the

following supplementary information in relation to the financial statements as a whole: Combining and individual fund financial statements Budgetary schedules

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Other schedules

Schedule of Expenditures of Federal and State Awards Schedule of Expenditures of Federal and State Awards We will subject the Schedule of Expenditures of Federal and State Awards to the auditing procedures
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applied in our audit of the basic financial statements and certain additional procedures, including comparing

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and reconciling the schedule 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
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standards generally accepted in the United States of America. We intend to provide an opinion on whether

the Schedule of Expenditures of Federal and State Awards is presented fairly in all material respects in

relation to the financial statements as a whole.

The following additional information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor s report will not provide an opinion or any assurance on that other information: Introductory section Statistical tables We will make reference to the component unit auditor s audit of the Rowan County Tourism Development Authority in our report on your financial statements.
Tagged Passions:audit, development, financial report, tourism, finance, Development, and procedure

Data Collection Form

No additional detail provided

Prior to the completion of our engagement, we will complete the sections of the Data Collection Form that

are our responsibility. The form will summarize our audit findings, amounts and conclusions. It is management s responsibility to submit a reporting package including financial statements, Schedule of Expenditures of Federal and State Awards, summary schedule of prior audit findings and corrective action plan along with the Data Collection Form to the Federal Audit Clearinghouse. The financial reporting package must be text searchable, unencrypted, and unlocked. Otherwise, the reporting package will not be accepted by the Federal Audit Clearinghouse. We will assist you in the electronic submission and certification. You may request from us copies of our report for you to include with the reporting package submitted to pass-through entities. The Data Collection Form is required to be submitted within the earlier of 30 days after receipt of our auditors reports or nine months after the end of the audit period, unless specifically waived by a federal cognizant or oversight agency for audits. Data Collection Forms submitted untimely are one of the factors in assessing programs at a higher risk.
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Audit of the Financial Statements

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We will conduct our audit in accordance with auditing standards generally accepted in the United States of

America (U.S. GAAS), the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America; the audit requirements of
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Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost

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Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit

Implementation Act. Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free from material
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misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and

No additional detail provided

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disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to error,

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fraudulent financial reporting, misappropriation of assets, or violations of laws, governmental regulations,

grant agreements, or contractual agreements. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. If appropriate, our procedures will therefore include tests of documentary evidence
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that support the transactions recorded in the accounts, tests of the physical existence of inventories, and the

direct confirmation of cash, investments, and certain other assets and liabilities by correspondence with creditors and financial institutions. As part of our audit process, we will request written representations from your attorneys, and they may bill you for responding. At the conclusion of our audit, we will also request certain written representations from you about the financial statements and related matters.
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Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an

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unavoidable risk that some material misstatements or noncompliance (whether caused by errors, fraudulent

financial reporting, misappropriation of assets, detected abuse, or violations of laws or governmental regulations) may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS and Government Auditing Standards of the Comptroller General of the United
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States of America. Please note that the determination of abuse is subjective and Government Auditing

Standards does not require auditors to detect abuse.
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In making our risk assessments, we consider internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the

No additional detail provided

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circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. However, we will communicate to you in writing concerning any significant deficiencies or

material weaknesses in internal control relevant to the audit of the financial statements that we have

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identified during the audit. Our responsibility as auditors is, of course, limited to the period covered by our

audit and does not extend to any other periods. We will issue a written report upon completion of our audit of Rowan County s basic financial statements. Our report will be addressed to the governing body of Rowan County. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement. In accordance with the requirements of Government Auditing Standards, we will also issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with
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laws, regulations, and provisions of grants and contracts, including the results of that testing. However,

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providing an opinion on internal control and compliance over financial reporting will not be an objective

of the audit and, therefore, no such opinion will be expressed.
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Audit of Major Program Compliance

Our audit of Rowan County s major federal and state award program(s) compliance will be conducted in accordance with the requirements of the Single Audit Act, as amended; the Uniform Guidance, and the State Single Audit Implementation Act, and will include tests of accounting records, a determination of major programs in accordance with the Uniform Guidance and the State Single Audit Implementation Act and other procedures we consider necessary to enable us to express such an opinion on major federal and state award program compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from the engagement.
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The Uniform Guidance and the State Single Audit Implementation Act require that we also plan and

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.

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Also, as required by the Uniform Guidance and the State Single Audit Implementation Act, we will perform

No additional detail provided

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tests of controls to evaluate the effectiveness of the design and operation of controls that we consider

relevant to preventing or detecting material noncompliance with compliance requirements applicable to
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each of the entity s major federal and state award programs. However, our tests will be less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed

in our report. We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the entity s major federal and state award programs, and a report on internal controls over compliance that will report any significant deficiencies and material weaknesses identified; however, such report will not express an opinion on internal control. Management s Responsibilities
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Our audit will be conducted on the basis that management and, when appropriate, those charged with

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governance, acknowledge and understand that they have responsibility:

No additional detail provided

1.
For the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America;

No additional detail provided

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2.
For the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to

fraud or error;
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3.
For identifying, in its accounts, all federal and state awards received and expended during the period and the federal and State programs under which they were received, including federal awards and

funding increments received prior to December 26, 2014 (if any), and those received in accordance with the Uniform Guidance (generally received after December 26, 2014);
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4.
For maintaining records that adequately identify the source and application of funds for federal and state funded activities;

5. For preparing the Schedule of Expenditures of Federal and State Awards (including notes and noncash assistance received) in accordance with the Uniform Guidance and State Single Audit Implementation Act;
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6.
For the design, implementation, and maintenance of internal control over federal and state awards;

7.
For establishing and maintaining effective internal control over federal and state awards that provides reasonable assurance that the nonfederal and nonstate entity is managing federal and state

awards in compliance with federal and state statutes, regulations, and the terms and conditions of the federal and state awards; 8. For identifying and ensuring that the entity complies with federal and state statutes, regulations, and the terms and conditions of federal and state award programs and implementing systems designed to achieve compliance with applicable federal and state statutes, regulations and the terms and conditions of federal and state award programs;
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9.
For disclosing accurately, currently and completely the financial results of each federal and state award in accordance with the requirements of the award;

10. For identifying and providing report copies of previous audits, attestation engagements, or other studies that directly relate to the objectives of the audit, including whether related recommendations have been implemented;
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11.
For taking prompt action when instances of noncompliance are identified; 12. For addressing the findings and recommendations of auditors, for establishing and maintaining a

process to track the status of such findings and recommendations and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit findings;
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13.
For following up and taking corrective action on current year audit findings and preparing a corrective action plan for such findings;

14. For submitting the reporting package and data collection form to the appropriate parties; 15. For making the auditor aware of any significant contractor relationships where the contractor is responsible for program compliance; 16. To provide us with: a. Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements, and relevant to federal and state award programs,
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such as records, documentation, and other matters;

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b.
Additional information that we may request from management for the purpose of the audit; and c. Unrestricted access to persons within the entity from whom we determine it necessary to obtain

audit evidence. 17. For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by

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us during the current engagement and pertaining to the current period(s) under audit are immaterial,

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both individually and in the aggregate, to the financial statements as a whole;

No additional detail provided

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18.
For maintaining adequate records, selecting and applying accounting principles, and safeguarding assets;

19.
For taking reasonable measures to safeguard protected personally identifiable and other sensitive information; and

20.
For confirming your understanding of your responsibilities as defined in this letter to us in your management representation letter.

With regard to the supplementary information referred to above (including the Schedule of Expenditures

of Federal and State Awards), you acknowledge and understand your responsibility (a) for the preparation

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

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supplementary information and our report thereon.

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.

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With regard to using the auditor s report, you understand that you must obtain our prior written consent to reproduce or use our report in bond offering official statements or other documents. If you intend to publish

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

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published electronically on your website, you understand that electronic sites are a means to distribute

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information and, therefore, we are not required to read the information contained in these sites or to consider

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

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to inform the engagement partner before entering into any substantive employment discussions with any of

our personnel. Our fees for these services are as follows: Fixed:
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Financial Statement Drafting -

No additional detail provided

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Other Non-Attest Services -

62,000 Variable: Charge per major program over five (5) 3,000 Our invoices for these fees will be rendered in four installments as work progresses and are payable on

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presentation. In accordance with our firm policies, work may be suspended if your account becomes

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:

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Changing Laws and Regulations

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

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in order to make the necessary adjustments and amendments in our engagement.

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Incorrect Accounting Methods or Errors in Client Records

We base our fee estimates on the expectation that client accounting records are in order so that our work

can be completed using our standard testing and accounting procedures. However, should we find numerous
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errors, incomplete records, or the application of incorrect accounting methods, we will have to perform

No additional detail provided

additional work to make the corrections and reflect those changes in the financial statements.

No additional detail provided

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Failure to Prepare for the Engagement

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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If we must withdraw our staff because of the condition of the client's records, or the failure to provide

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agreed upon items within the established timeline for the engagement, we will not be able to perform our

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