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HARNETT COUNTY BOARD OP COMMISSIONERS SPECIAL MEETING, NOVEMBER 20, 1987
CALL TO ORDER
PRAYER
ADDENDUM TO AUDITS
CONTRACT RE:
RIVERSIDE
PHASE II OF THE
TOWNSHIP SUBDIV.
ADJOURNMENT
DOCUMENT NO. 1.
The Harnett County Board of Commissioners met in special session on Friday, November
20, 1987, at the County Office Building, Lillington, North Carolina, with the follow
ing members present: Bill Shaw, Mack Reid. Hudson, Mayo Smith,; Rudy Collins, and
Chairman Lloyd G._ Stewart presiding. Others present were Dallas H. Pope, County
Manager, and Shirley Wicker, Recording - Secretary.
Chairman Stewart called the meeting to order at 9 a.m..
Commissioner Mack Reid Hudson led the morning prayer.
Dallas H. Pope, County Manager, presented for approval an Addendum to Contract for
Audit of Riverside Improvement Project and East Coats Expansion. Project with Oscar
N. Harris .& Associates, P.A. in the amount of $2658.
Commissioner Shaw made a motion to approve the contract. Commissioner Hudson
seconded the motion and it passed with a unanimous vote. The contract is copied in
full at the end of these minutes dated November 20, 1987, as Document No. 1.
Dallas H. Pope, County Manager, presented for approval Phase II of The Township
Subdivision and the Contract and Escrow Agreement between Edgar R. Bain and Clyde
Marsh and County of Harnett, and Gelder & Associates,. Inc. and Mid -South Bank &
Trust Company in the amount of $20,000 to ensure construction of the streets for
The Township Subdivision.
Commissioner Smith. .made a motion for approval of Phase II of The Township Subdivisio
and the Contract and Escrow Agreement. Commissioner Collins seconded the motion and
it passed with a unanimous vote. The agreement is copied in full at the end of
these minutes dated.November -20, 1987, .as Document No. 2.
There being no further business, the Harnett County Board of Commissioners special
meeting of November 20 1987, duly adjourned at 9:53 a.m.
Llo d Stewart, Chairman
v £Lvu.cA.4l� w
Vanessa W. Young, e Jerk to the Board
Shirley Wic er, Recording Wicker,. Recording Secretary
LCC -205 (Rev. 1/1987) CONTRACT TO AUDIT ACCOUNTS
of Harnett County — Addendum to Original Contract
Governmental Unit)
This agreement, made this 17th - day of November lg 87
Oscar N. Harris & Associates, P.A.
by and between
Auditor
hereinafter referred to as
the Auditor, and County Commissioners of Harnett County Body Governmental Unit
to as the Covertunental Unit, as follows:
1. The Auditor shall examine all statements and disclosures required by generally accepted accounting principles and additionally required
legal disclosures of all funds and /or divisions of the Governmental Unit for the period beginning July 1 1986 and
ending June 30 19 87 The combining, individual fund, and account group financial statements and schedules shall
be subjected to the auditing procedures applied in the examination of the combined financial statements and an opinion will be rendered
in relation to the combined financial statements taken as a whole. The Audit will have no scope limitations except:
2. The Auditor shall conduct his examination and render his report in accordance with generally accepted auditing standards. The examina-
tion 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, except as follows: (See Item 4 of Instructions)
3. It is agreed that generally accepted auditing standards Include a review of the Governmental Unit's system of Internal control and account -
ing as same relates to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor will
make a written report, which may or may not be a part of the written report of audit, to the Governing Body setting forth his findings, .
together with his recommendations for improvement. The Auditor shall file a copy of said report with the Secretary of the Local Govern-
ment Commission.
4. The Auditor shall, after completing his examination, submit to the Governing Body a written report of audit. report shall Include,
at least, the financial statements and notes thereto prepared in accordance with generally accepted accounting principles, combining and
supplementary information requested by the client or required for full disclosure under the law and the auditor's opinion on the material
presented. The Auditor shall furnish 3 - copies of the report of audit to the Governing Body as soon as practical after the close
of the accounting period. The Auditor shall file a copy of said report of audit with the Secretary of the Local Government Commission.
5, It Is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted by
November 30 19 g� . *Extension of 30 days approved by Harnett
County Board of Commissioners.
8. 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 Body in writing of the need for such additional investigation and the additional compensation
required therefor. Upon approval by the Secretary of the Local Government Commission, this agreement may be varied or changed to
include the increased time and compensation as may be agreed upon by the Governing Body and the Auditor.
7. The Auditor shall perform a compliance examination for all Federal financial assistance programs In accordance with the Single Audit.
Act of 1984 (Pub. L. No. 98 -502). The Auditor will file three copies of all financial and compliance reports required under the Single
Audit Act of 1984 with the Secretary of the Local Government Commission. (This includes the report required in paragraph 3.) (See Items
7 and 9 of Instructions)
hereinafter referred
44(
1
8. The Auditor shall conduct a compliance examination on State funds In accordance with applicable laws, rules, regulations and generally
accepted auditing standards. The Auditor's Internal Control report and Compliance Opinion in Paragraph 7 above will be expanded to
Include State funds. (See Item 9 of Instructions)
9. In consideration of the satisfactory performance of the provisions of this agreement, the Governmental Unit shall pay to the Auditor, upon
approval by the Secretary of the Local Government Commission, • fee of: $48,658
10. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered
into in accordance with the procedure set out herein and approved by the Secretary of the Local Government Commission.
11. There are no special provisions, except:
12. All of the above paragraphs are understood and shall apply to this agreement, except the following numbered paragraphs shall be deleted:
(See Item 9 of Instructions)
Oscar N. Harris & Associates, P.A.
Audippp
By
Approved the Sec et ry of the Local Covernment Commis-
sion as provided in Article 3, Chapter 159 of the General Statutes
or Article 31, Part 3 Chapter 115C of the General Statutes.
For the Secretary
Date
Harnett County Commissioners
Harnett .•. li / C'°ve. In Body
By
This instrument been preaudit -, in the manner required by
the I. Government Budget and Fiscal Control Act or by the
Sch of Budget and Fiscal Qontrol Att.
Date
Finance Offi
November 20, 1987
0 ginal Contract Price File in Triplicate (See Instructions on reverse side) •
A..endum to Contract for Audit of Riverside Water Improvement Project and East
Coats Expansion Project
DOCUMENT NO. 2.
NORTH CAROLINA,
HARNETT COUNTY.
THIS FOUR PARTY AGREEMENT AND ESCROW CONTRACT, Made and entere
into this 16th day of November, 1987, by and between EDGAR R. BAIN and CLYD
MARSH, hereinafter referred to as parties of the first part, and COUNTY OF HARNETT
party of the second part, and GELDER & ASSOCIATES, INC., a corporation with it
principal office in Wake County, North Carolina, party of the third part, and MID -SOUT
BANK & TRUST COMPANY, a banking organization with one of its offices in Lillington
Harnett County, North Carolina, party of the fourth part;
W ITN E55 ETH:.
THAT WHEREAS, the parties of the first part own a tract of land which is show
upon a plat denominated Phase 2 of The Township, as prepared by Thomas L. Stancil
Registered Surveyor, on August 5, 1987; and
WHEREAS, the parties of the first part desire to have the County Planning Bo
approve the subdivision plan as shown upon the plat hereinabove referred to; and
WHEREAS, Harnett County and the County Planning Board have agreed to approv
Phase 2 of The Township Subdivision when all the required improvements have been
installed or when a bond has been posted with the County; and
WHEREAS, the parties of the first part desire to post a bond through the use of
this escrow agreement by depositing with the escrow agent $20,000.00 contingent upon
the completion of the paving of the streets; and
WHEREAS, Gelder & Associates, Inc. has agreed, and by this agreement does
agree, to pave and improve the streets shown in Phase 2 of The Township as evidenced
by an offer to pave which is attached hereto and incorporated herein for the sum of
$19,641.00; and
WHEREAS, Mid -South Bank & Trust Company has agreed to act as escrow agent
to hold such funds with such funds to be disbursed as hereinafter set forth.
NOW, THEREFORE, in consideration of the premises and the further consideration
of Ten Dollars to each the other in hand paid, the receipt of which is hereby irrevocably
acknowledged, the parties hereto contract and agree as follows:
1. That the parties of the first part do hereby deposit with the party of the fourth
part, Mid -South Bank & Trust Company, the sum of S20,000.00 to be held and disbursed
$ 46 000
2 658
Total Contract Price $ 48 658
CONTRACT AND ESCROW
AGREEMEN
444
2. That the party of the third part does hereby contract and agree that it wit
pave the streets shown in Phase 2 of The Township and such other area as necessar
to pave the street to the public road as shown on the estimate which is attached heret
and to complete such paving by May 1, 1988.
3. That Harnett County contracts and agrees that it will approve the subdivisi
plan of Phase 2 of The Township upon the execution of this agreement and upon t
deposit of $20,000.00 as herein agreed upon.
4. That the party of the fourth part, Mid -South Bank & Trust Company, will depos t
the $20,000.00 deposited with it by the parties of the first part in a certificate of depos t
bearing the highest rate of interest issued for such funds by Mid -South Bank & Tru t
Company with such certificate of deposit to mature on May 1, 1988; that any interest
accrured upon such certificate of deposit shall be accumulated and paid out as hereinaft:r
set forth.
5. It is agreed and understood that if the streets are paved in Phase 2 of
Township in accordance with the approved plans by May 1, 1988, the $20,000.00 deposited
with Mid -South Bank & Trust Company shall be payable on such date to Gelder
Associates, Inc.
6. That it is further agreed and understood that if such streets are not pay
or if the paving is not completed and approved by May 1, 1988 as herein agreed
Mid -South Bank & Trust Company shall pay the $20,000.00 plus any accrued intere
to Harnett County for its use in getting the streets improved and paved in accordan e
with the plans.
7. That in the event that the funds are paid to Harnett County in accordan e
with the preceding paragraph and if there remains any funds after the completion
the paving in accordance with the plans, any excess will be paid to the parties of t e
first part.
8. It is further understood and agreed that the parties of the first part will rema n
at all times liable to Harnett County for the grading and paving of the streets sho n
in Phase 2 of The Township in accordance with the plans.
IN TESTIMONY WHEREOF, the parties hereto have set their hands and seals tie
e
day and year first above written.
ATTEST
Gr.c eatCi , 1,
Clerk
ATTEST:
-- - i'.ts't. SrccaA..'Z1
ATTEST:
Secretary
COUNTY OF HARNETT
BY:
GELDER & ASSOCIATES, INC.
BY:
(SEAL)
(SEAL)
MID-SOUTH BANK & TRUST COMPANY
1;;
BY: ,A. UticlllArtoev. (SEAL)
Via Pna4OU&WC