HomeMy WebLinkAboutOTHER-2022-008--Amendment to contract to Audit accounts F•
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Attachment 2
LGC =205 Amendment AMENDMENT TO CONTRACT TO AUDIT ACCOUNTS Rev . 10/2021
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Whereas Primary Government Unit
Orange County, North Carolina
and Discretely Presented Component Unit ( DPCU ) ( if applicable) j
N/A
and Auditor
Cherry Bekaert LLP
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entered into a contract in which the Auditor agreed to audit the accounts of the Primary Government Unit
and DPCU ( if applicable)
Fiscal Year Ending Audit Report Due Date
for and originally due on
106/30/21 110/31 /21
L,
hereby agree that it is now necessary that the contract be modified as follows .
Original due date Modified due date
F✓ Modification to date
10/31 /21 01 /31 /22
Original fee Modified fee
❑ Modification to fee
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Primary other Reason (s ) for Contract Amendment
(choose 1 ) (choose 04)
O ❑ Change in scope
O ❑ Issue with unit staff/turnover
❑✓ Issue with auditor staff/workload
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4 ❑ Third -party financial statements not prepared by agreed- upon date r
0 ❑ Unit did not have bank reconciliations complete for the audit period 4'
O ❑ Unit did not have reconciliations between subsidiary ledgers and general ledger complete
4 ❑ Unit did not post previous years adjusting journal entries resulting in incorrect beginning
balances in the general ledger
O ❑ Unit did not have information required for audit complete by the agreed - upon time
O ❑ Delay in component unit reports
O . ❑ Software - implementation issue
0 ❑ Software - system failure
0 ❑ Software - ransomware/cyberattack
0 ❑ Natural or other disaster
O ❑ Other (please explain )
Plan to Prevent Future Late Submissions
If the amendment is submitted to extend the due date , please indicate the steps the unit and auditor will take to
prevent late filing of audits in subsequent years . Indicate NA if this is an amendment due to a change in cost only .
The draft of the ACFR will be prepared earlier to ensure enough time for the review process and for any
corrections to be agreed upon and made .
Additional Information
Please provide any additional explanation or details regarding the contract modification .
Draft AC.F.R not prepared based on agreed upon date in November 2021 . The audit team experienced team
member turnover during the audit as well ..
By their signatures on the following pages , the Auditor, the Primary Government Unit, and the DPCU ( if
applicable) , agree to these modified terms .
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LGC -205 Amended AMENDMENT TO CONTRACT TO AUDIT ACCOUNTS Rev . 10/2021
SIGNATURE PAGE
AUDIT FIRM
Audit Firm *
Cherry Bekaert LLP
Authorized Firm Representative * (typed or printed) Signature*
April Adams
Date * Email Address
01 /25/22 aadams@cbh . com
GOVERNMENTAL UNIT
Governmental Unit*
Orange County, North Carolina
Date Primary Government Unit Governing Board Approved Amended
Audit Contract* (if required by governing board policy)
Mayor/Chairperson * (typed or printed ) Sig ture *
Renee A . Price �e
Date Email Address
rprice@orangecotmtync . gov
Chair of Audit Committee (typed or printed , or " NN ) Signature
N/A
Date Email Address
GOVERNMENTAL UNIT — PRE -AUDIT CERTIFICATE
* ONLY REQUIRED IF FEES ARE MODIFIED IN THE AMENDED CONTRACT*
(Pre-audit certificate not required for hospitals)
Required by G . S . 159-28 ( al ) or G . S . 115C-441 (a1 )
This instrument has been pre-audited in the manner required by The Local Govemment
Budget and Fiscal Control Act or by the School Budget and Fiscal Control Act.
Primary Governmental Unit Finance Officer* Signature*
Gary Donaldson
Date of Pre-Audit Certificate* Email Address*
gonaldson@orangecountync . gov
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LGCw205 Amended AMENDMENT TO CONTRACT TO AUDIT ACCOUNTS Rev. 10/2021
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SIGNATURE PAGE — DPCU
( complete only if applicable )
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DISCRETELY PRESENTED COMPONENT UNIT
DPCU
N /A
Date DPCU Governing Board Approved Amended Audit
Contract (If required by goveming board policy)
DPCU Chairperson (typed or printed ) Signature
Date Email Address
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Chair of Audit Committee (typed or printed , or "NA") Signature
N/A
Date Email Address ,
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DPCU — PRE -AUDIT CERTIFICATE
*ONLY REQUIRED IF FEES ARE MODIFIED IN THE AMENDED CONTRACT*
(Pre-audit certificate not required for hospitals)
Required by G . S . 159 -28 (al ) or G . S . 115C -441 (al )
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This instrument has been pre-audited in the manner required by The Local Govemment
Budget and Fiscal Control Act or by the School Budget and Fiscal Control Act.
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DPCU Finance Officer (typed or printed ) Signature
N/A
Date of Pre-Audit Certificate Email Address
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