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REQUEST FOR PROPOSAL:

AUDITING SERVICES

FOR NC LOCAL GOVERNMENT

COUNTY OF MONTGOMERY NORTH CAROLINA

JANUARY 21, 2015

TIMELINE

WEDNESDAY, JANUARY 21, 2015 COUNTY MAILS RFP PACKAGES

FRIDAY, JANUARY 30, 2015 (by 5:00 p.m.) AUDITOR SUBMITS INTENT FOR PROPOSAL Email to finance@montgomerycountync.com TUESDAY, FEBRUARY 10, 2015 (by 5:00 p.m.) AUDITOR SUBMITS OFFICIAL PROPOSAL

Submit four printed copies of proposal TUESDAY, FEBRUARY 17, 2015 (at 6:00 p.m.) COUNTY AWARDS CONTRACT

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January 21, 2015

The Board of County Commissioners of the County of Montgomery, North Carolina (hereinafter called the “County”) invites qualified independent auditors (hereinafter called “auditor”) having sufficient governmental accounting and auditing experience in performing an audit in accordance with the specifications outlined in this Request for Proposal (hereinafter called “RFP”) to submit a proposal. There is no expressed or implied

obligation for the County to reimburse firms for any expenses incurred in preparing responses to this request. Time Schedule for Awarding the Audit Service Contract

Request for proposal packages are being mailed on Wednesday, January 21. By 5:00 p.m. on Friday, January 30, 2015, please (1) acknowledge receipt of this request for proposal and (2) submit your intent for proposal. Proposals signed by authorized officials will be received by C.D. Crepps, County Finance Director, at 102 East Spring Street, Troy, North Carolina until Tuesday, February 10, 2015 at 5:00 p.m. Envelopes containing

proposals should be clearly identified on the front as to the contents. After a review of the proposals, the County Finance Director or designee will make a recommendation to the Board of County Commissioners on Tuesday, February 17, 2015 at 6:00 p.m. at which time the contract will be awarded.

The County reserves the right to adjust the dates for preliminary selection and final contract approval based upon changes to regularly scheduled Board meeting dates, unanticipated delays in the selection and/or negotiation process, or any other contingency based upon the best interest of the County. Nevertheless, every effort will be made to be respectful of time constraints nagging public accounting firms during this time of year. Appointments may be scheduled to further discuss any specific matters necessary in preparing your proposal. Please call C.D. Crepps, County Finance Director, at 910.576.4221, extension 326, to schedule an appointment or to ask any questions concerning your proposal. The County requests that no other County officials or staff be contacted regarding this process.

Audit Service Period

The County intends to continue the relationship with the selected auditor on the basis of annual negotiation for no less than three years after the completion of the first year contract.

• first year: July 1, 2014 to June 30, 2015 (fiscal year 2015, aka ‘FY15’) • year 2: July 1, 2015 to June 30, 2016 (fiscal year 2016, aka ‘FY16’) • year 3: July 1, 2016 to June 30, 2017 (fiscal year 2017, aka ‘FY17’) • year 4: July 1, 2017 to June 30, 2018 (fiscal year 2018, aka ‘FY18’)

An annual audit contract form is created and approved by staff of the Local Government Commission

(hereinafter called “LGC”) that documents the terms of the audit. Each year, after negotiation has taken place, the auditor will forward an annual audit contract to the County and LGC for signature. The remaining years of the agreement, as well as any subsequent years, are subject to governing board approval each year.

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Type of Audit Service

The audit will encompass a financial and compliance examination of the County’s annual financial and

compliance report (hereinafter called the “annual report”) in accordance with the laws and/or regulations of the State of North Carolina, which include requirements for the minimum scope of the audit. The annual report includes the basic financial statements, required supplementary information, other supplementary information, and compliance data for federal and state government grants. The financial and compliance examination will cover federal, state, and local funding sources and must be conducted in accordance with all of the following:

• generally accepted auditing standards; • Government Auditing Standards, as revised;

the Single Audit Act of 1984 and the Single Audit Act Amendments of 1996;

the provisions of OMB Circular A-133: Audits of State, Local Governments, and Non-Profit

Organizations, as revised;

the State Single Audit Implementation Act; and

• all other applicable laws, regulations, and procedures. Audit Service Contract & Payment of Audit Fees

Prior to commencement of work, the LGC must approve the annual audit contract. Prior to processing by the County, invoices must be approved by the LGC.

Also, if applicable, invoices may be subject to approval by a grantor agency prior to processing by the County. If grant funds are being used to pay for the audit, the grantor agency’s approval should be sought prior to paying the invoice.

Up to 75% of the total fee may be billed through interim or progress billings prior to submission of the final annual report to the LGC and their approval of the audited financial statements in the final annual report. The auditor may submit final billings following the LGC’s approval of the audited financial statements in the final annual report.

Other Important Terms

The specific details shown herein shall be considered minimum unless otherwise shown. The specifications, terms, and conditions included with this RFP shall govern in any resulting contract(s) unless approved

otherwise in writing by the County. The County reserves the right to request proposals for auditing services at any time following the first year of services. The bidder consents to personal jurisdiction and venue in a state court of competent jurisdiction in Montgomery County, North Carolina.

More information on requirements of the State can be found at:

https://www.nctreasurer.com/slg/lfm/forms-instructions/Pages/Annual-Audit-Forms-and-Resources.aspx Audit Service Requirements

The County will prepare most, if not all, adjusting journal entries each year. The County will prepare the initial set of draft annual reports each year that encompass the basic financial statements, required supplementary information, and other supplementary information. The County will provide the initial set of draft annual reports in electronic format via several Excel and Word documents. These files will include the County’s ‘Management’s Discussion & Analysis’ and ‘Notes to Financial Statements’.

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As required, the auditor will submit a preliminary draft of the final annual report for review by County Finance staff. The County Finance Director or designee will return the draft with any proposed revisions before release of the second draft of the final annual report to the LGC. Once any needed revisions are made to satisfy

requirements of the LGC, the auditor will provide to the LGC the specified number of printed copies of the final annual report. Then, the auditor will prepare and print the final annual report. The auditor will be ultimately responsible for compiling, proofing, printing, and copying of the annual report.

The annual audit must be completed by October 31 (four months following the fiscal year-end). Further, by December 1, the auditor will complete the U.S. Office of Management and Budget’s Form SF-SAC (a.k.a. Data

Collection Form) from information contained in the “Schedule of Expenditures of Federal and State Awards”

located in the final annual report. Specific requirements follow:

1. The audit must be conducted in accordance with generally accepted auditing standards; Government

Auditing Standards, as revised, issued by the Comptroller General of the United States; Office of

Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit

Organizations, as revised; the State Single Audit Implementation Act; any other applicable procedures

for the audit of a local government’s financial statements prepared in accordance with generally accepted accounting principles (GAAP); and encompass any requirements imposed by the LGC. 2. The financial audit opinion will cover the basic financial statements. Certain combining and individual

financial statements and schedules, and related information, are not necessary for fair presentation, yet will be presented as additional analytical data. This supplemental information will be subjected to the tests and other auditing procedures applied in the audit of the basic financial statements, and an opinion will be given as to whether the supplemental information is fairly stated in all material respects in relation to the financial statements taken as a whole. The auditor will also express an opinion on the budgetary comparison information for the general fund, other major funds, and any annually budgeted special revenue funds. An opinion will not be given on the ‘Management’s Discussion & Analysis’. 3. Should circumstances arise during the audit that require work to be performed in excess of the original

estimates, such that the auditor wishes to impose additional fees, any additional costs will be negotiated prior to commencement of the work and an amended contract will be submitted for approval by the governing board and forwarded to the LGC for approval.

4. The auditor must submit a preliminary draft of the final annual report and required journal entries, if any, to the County Finance Director or designee by October 10 (or earlier) and allow at least 5 working days for proofing and reconciliation to the County’s records by County staff.

5. By October 31, the auditor will then submit a draft of the final annual report to the LGC (to be subjected to quality control review) prior to acceptance by the County. After acceptance, the auditor shall submit the required number of copies to the LGC. Presently, LGC requires two copies.

6. Copies of each final annual report, management letter, and U.S. Office of Management and Budget’s Form SF-SAC (a.k.a. Data Collection Form) must be supplied to the County Finance Director by December 1. Each year, the County Finance Director will specify the needed number of copies. Please see the attached list of recipients of the final annual report, management letter, and Data Collection

Form for the fiscal year ended June 30, 2014. No changes to the list are known or expected at this time.

7. The auditor’s working papers shall be retained and made available upon request by the County or any cognizant agency for no less than five years from the date of the annual report.

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Description of Selection Process

Four printed copies of the proposal should be submitted by the time and place indicated under the section entitled “Time Schedule for Awarding Contract.”

Proposals will be submitted in a sealed envelope. The submission will be comprised of the audit firm’s prior experience, qualifications of its personnel in performing governmental audits, and cost proposal information. The County Finance Director and other staff will evaluate the auditor/firm on experience, educational and technical qualifications, cost proposal estimates, and other factors deemed important. The firm best meeting the County’s expectations for experience, audit approach, and cost requirements will be selected.

The County reserves the right to reject any or all bids, waive technicalities, and be the sole judge of suitability of the services for its intended use and further specifically reserves the right to make the award in the best interest of the County. Failure to respond to any requirements outlined in the RFP, or failure to enclose copies of the required documents, may disqualify the bid.

Proposal Part I. Experience

The first part of your submitted proposal should address the requested information below. The corresponding response should begin with the number of the requested information.

1. Indicate location of the office (local office) and number of people (by level) that will handle the audit. 2. Provide a list of the local office’s current and recent government audit service clients, indicating the

type(s) of services performed and the number of years served for each.

3. Indicate the experience of the local office in providing additional services to government clients by listing the name of each government, the type(s) of service performed, and the year(s) of engagement. 4. Describe the professional experience in government audits of each senior and higher-level person

assigned to the audit, including years on each job and his/her position while on each audit. Indicate the percentages of time each senior and higher-level personnel will be on site.

5. Describe the professional experience of assigned individuals in auditing relevant government organizations, programs, activities, or functions (e.g. water and sewer, airport).

6. Describe any specialized skills, training, or background in public finance of assigned individuals. This may include participation in State or national professional organizations, speaker or instructor roles in conferences or seminars, or authorship of articles and books.

7. Provide names, addresses, and telephone numbers of personnel of current and prior governmental audit clients who may be contacted for reference.

Proposal Part II: Other Qualifications

The second part of your submitted proposal should address the requested information below. The corresponding response should begin with the number of the requested information.

1. Describe your audit firm’s participation in AICPA-sponsored or comparable quality control programs (peer review). Provide a copy of the firm’s current peer review.

2. Describe the relevant educational background of each person assigned to the audit, senior-level and higher. This should include seminars and courses attended within the past three years, especially those courses in governmental accounting and auditing.

3. Describe how the firm meets professional independence standards. Provide a copy of the firm’s Statement of Policy and Procedures regarding independence under Government Auditing Standards. 4. Is the firm adequately insured to cover claims? Describe liability insurance coverage arrangements.

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5. Describe any regulatory action taken by any oversight body against the proposing audit firm or local office.

6. Identify any potential audit difficulties, along with the firm’s proposed resolution and any additional assistance expected from County staff.

7. Provide any other information you believe relevant to the decision of selection of the best auditing firm for the County.

Proposal Part III. Cost Proposal

The third part of your submitted proposal should address the requested information below. The corresponding response should begin with the number of the requested information.

1. Describe the type of audit program used and whether audit program is tailor-made, standard government, or standard commercial.

2. Describe approach to conducting the examination and describe the use of computer audit specialists. (include use of statistical sampling and automated processes).

3. Describe the organization of the audit team and the approximate percentage of time spent on the audit by each member.

4. Identify information that will be contained in the management letter.

5. Identify a tentative schedule for completing the audit within the specified deadlines. Comment

specifically on the timeline and how the County can assist in expediting the audit. Describe assistance expected from the County staff, if other than outlined in the RFP.

6. Using the format below, separately specify costs for bookkeeping assistance, audit services, and preparation of the final annual report for the fiscal year July 1, 2014 to June 30, 2015. For the three subsequent fiscal years, list the estimated costs. The cost for auditing the fiscal year ending June 30, 2015 is binding, while the cost for the three subsequent years are estimated costs.

a. manpower costs – itemize the following for each category of personnel (partner, manager, senior, staff accountants, clerical, etc.) with the different rates per hour

i. estimated hours – categorize estimated hours into the following: on-site interim work, year-end on-site work, and work performed in the auditor’s office

ii. rate per hour

iii. total cost for each category of personnel and for all manpower costs b. travel – itemize transportation and other travel costs separately

c. cost of supplies and materials – itemize d. other costs – completely identify and itemize

7. Identify and describe other important cost-based information. Specifically note the method of determining increases in annual audit costs from contract period to contract period.

Proposal Part IV. Preparation Cost

The fourth part of your submitted proposal should (1) state the auditor’s preference for whether the County or the auditor should prepare the majority of year-end adjusting entries each year, (2) state the auditor’s preference for whether the County or the auditor should prepare the initial set of draft annual reports each year, and (3) specify related additional costs to the County for the fiscal year July 1, 2014 to June 30, 2015 and the three subsequent fiscal years if the auditor (instead of the County) were to (i) prepare the majority of year-end adjusting entries each year and/or (ii) prepare the initial set of draft annual reports each year.

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Description of the County and the Accounting System

The County of Montgomery is a local County government in North Carolina with a population approximating 28,000.

Organization of Funds

Beginning with FY15, the County maintains the funds and fund structure listed below for reporting purposes. The County has no permanent funds, internal service funds, or private-purpose trust funds. A listing of all reported funds follows. This list of funds and fund structure is subject to changes.

Based on the criteria set forth in GASB Statement 14 and any other applicable standards, two organizations (the Montgomery County Tourism Development Authority or “TDA” and the Montgomery County Industrial Facility and Pollution Control Authority or “Authority”) will be included as component units in the County’s annual report. More financial information on the County can be found in the annual reports available at http://www.montgomerycountync.com/finance.

1. General Fund (major fund) – consisting of the following separate funds on the books, reported as one fund a. 11-County General Fund

b. 01-Vehicle Purchases Fund c. 15-Court Facilities Fees Fund d. 17-Haltiwanger Retreat Fund e. 25-Revaluation Fund

f. 31-Green Ridge Elementary School Project Fund (now used only for debt service transactions) g. 34-Volunteer Fire District Fund

h. 35-Landfill Host Fees for Recreational Purposes Fund

i. 50-New Jail Project Fund (now used only for debt service transactions) j. 81-Ag District Fund

2. Special Revenue Funds:

a. Community Development Block Grant (CDBG) Fund, consisting of the following separate funds on the books

i. 14-Urgent Repair Program ii. 69-Scattered Sites Program

b. Other Grants Fund, consisting of the following separate funds on the books i. 13-Emergency Management Performance Grant Fund ii. 27-Federal Forfeiture & State Substance Tax Fund iii. 33-DSS Restricted Child Support Fund

iv. 37-Golden Leaf Grant Fund c. 20-Emergency 911 Telephone Fund d. 26-Badin Lake Fire District Fund e. 29-Lake Tillery Fire District Fund 3. Capital Projects Funds

a. 16-Airport Projects Fund b. Schools Capital Reserve Fund

i. 28-Public Schools Reserve Fund ii. 36-Schools Capital Projects Fund c. 49-Animal Shelter Project Fund

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4. Enterprise Fund: Water and Sewer Utility System Fund (major fund in FY14), consisting of the following separate funds on the books

a. 60-Water and Sewer Utility System Fund b. 65-Waterline Projects Fund

c. 66-Water Plant Improvement Projects Fund

5. Component Unit: 18-Tourism Development Fund (requires separate annual audit contract form) 6. Fiduciary (aka Trust and Agency) Funds:

a. 70-SSA Representative Payee Conserved Trust Fund b. 71-Tax District Agency Fund

c. 72-Fines and Forfeitures Agency Fund d. 74-Inmate Trust Fund

e. 80-Soil & Water Conservation District Board Trust Fund Budgets

The County budgets all funds on the modified accrual basis of accounting as required by North Carolina law. Appropriations are made at the departmental level. The County also maintains an encumbrance system. Both the budgetary and encumbrance systems are integrated with the accounting system to provide easy comparison with actual expenditures. Per the adopted budget ordinance for fiscal year 2015, total budgeted revenues are estimated at $43,378,516, of which $30,096,311 is estimated for the General Fund. More information on the annual budget is located at http://www.montgomerycountync.com/finance.

Grants, Entitlements, and Shared Revenues

The “Schedule of Expenditures of Federal and State Awards” is included in the annual report. Also included in the annual report is a list of the major programs for the fiscal year. Recent annual reports are available on the website for the County Finance Department at http://www.montgomerycountync.com/finance.

Accounting Records

The County maintains all its accounting records at offices located at 102 East Spring Street, Troy, North Carolina. The application software used is MicroFund from Harris Systems for receipts, disbursements, and general ledger activity. The County also uses the integrated PayForce application software from Harris Systems for processing bi-weekly payroll.

Assistance Available to Auditor

The County will make available to the auditor sufficient help to prepare all necessary confirmations and to pull and re-file records. The auditor will have access to all printed reports, electronic records, and to the computer system to view records and print reports. Sufficient space will be made available for onsite audit staff fieldwork. In relation to the fiscal year to be audited, the following accounting procedures will be completed and

documents prepared by the County’s staff no later than September 10. County Finance staff consists of the County Finance Director, one Finance Accountant, one Accounting Specialist, and one Accounts Payable Specialist. Upon request, a working trial balance with budgeted and actual amounts will be made available via email or computer storage media. For any additional information and documents needed, the auditor should submit a list of requests at least two weeks in advance of needing such information. County Finance staff will supply additional data upon requests and may supply reasonable assistance in other areas.

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General

1. fully balance the books of account

2. reconcile all subsidiary ledgers to control accounts 3. list of top management and current related parties

4. copy of County organizational chart and IT department organizational chart 5. copy of board policies, including travel, investment, and capitalization policies 6. copy of all written correspondence with the Local Government Commission 7. confirmation requests that are mailed by auditor

Budget

1. copy of the original budget, all amendments, and the final budget as of June 30 2. copy of the original budget for the subsequent fiscal year

3. copy of all project ordinances and all budget amendments for active projects Grants

The following will be available for your review for each grant: 1. grantor agency name and grant name

2. grant agreement

3. grant budget and any amendments

4. all financial reports and related financial information (including total revenues and expenditures for the fiscal year and for the project period, ending receivables balance, ending deferred revenues balance, ending payables balance, remaining budget, etc.)

5. correspondence with the grantor agency, including monitoring reports 6. CFDA number and/or pass-through grant number

Cash and Investments

1. all bank account reconciliations for each month

2. list of outstanding checks, showing check number, date, and amount for each month

3. schedule of all investments for all funds showing book value and estimated market value at fiscal year-end Receivables

1. listing of unpaid taxes receivable by taxpayer and by year as of fiscal year-end 2. schedule of allowance for uncollectible taxes

3. schedule of tax collections by year of tax levy 4. schedule of tax rates for the various districts

5. listing of outstanding accounts receivables by client account as of the fiscal year-end, separately for Utilities (Water and Sewer), Health, and Library

6. schedule of allowance for uncollectible accounts

7. schedule of miscellaneous receivables and any related deferred revenues Capital Assets

1. detail schedule and summary schedule of all capital asset acquisitions, dispositions, transfers, and gains/losses

2. copy of depreciation expense by asset and allocation of depreciation among expenditure functions 3. schedule of construction in progress

4. access to records used to determine value for intangible or infrastructure assets when cost not used as value Other Assets

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2. schedule of due to/due from accounts and interfund transfers 3. copy of inventory listing

Current Liabilities

1. listing of accounts payable (including payroll-related accounts) 2. listing of contracts payable

3. schedule of other payables

4. copy of outstanding purchase orders report Long-Term Debt

1. computation of accrued vacation leave and compensation time payable (beginning balance, additions (earned), deductions (used), and ending balance)

2. schedule of debt service for each debt issue

3. copy of the operating and capital lease schedule and list of contracts in force during the audit period 4. schedule of capital lease payments for each lease agreement on a capital asset

5. actuarial information for the Law Enforcement Officers’ Special Separation Allowance 6. actuarial information for the post-employment medical coverage

Equity

1. analysis of entries to fund balances and net assets and reconciliation to prior year’s annual report Other

1. all normal year-end adjusting entries, including amounts to convert from fund presentation to government-wide presentation and the resulting reconciliation of different presentations

2. downloaded trial balance of all accounts that shows budget and actual amounts 3. downloaded general ledger transaction detail report for each account

4. calculations to determine funds to present as major funds 5. quarterly reconciliation of general ledger to IRS Form 941 6. analysis of legal and professional fees

7. copy of indirect cost allocation plan Year-End Documents from County

In relation to the fiscal year to be audited, the following year-end documents will be completed and prepared by the County’s staff no later than September 25. Such documents comprise the basic financial statements,

required supplementary information, and other supplementary information that the County will provide in electronic format via several Excel and Word documents. County Finance staff will supply additional data upon requests and may supply reasonable assistance in other areas.

1. working balance sheet for each reported fund

2. working statement of revenues, expenditures, and transfers for each reported fund

3. working schedules that appear in ‘Notes to Financial Statements‘ and ‘Management’s Discussion & Analysis’ or other sections of annual report

4. working schedule of expenditures of federal and state awards and notes thereof 5. working schedules for government-wide presentation

6. ‘Notes to Financial Statements’

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Size and Complexity of County

The following financial applications are on the primary financial software system: • Payroll • Budgeting • Purchase Orders • Vouchers • Cash Receipts • Journal Vouchers • Accounts Payable

The following financial applications are separate from the primary financial software system: • Capital Assets

• Accounts Receivable (Water/Sewer, Health Clinics, Library, and Property Taxes) • Point-of-Sale (Register of Deeds, Sheriff, Jail, and some smaller departments)

• Community Development Permits (Planning, Building Inspections, and Environmental Health) • Law Enforcement Permits (Sheriff)

The County is tentatively pursuing new software solutions that would replace software used in both Finance Department and Water/Sewer Department and add software in Human Resources Dept.

Bank Accounts

7 accounts at First Bank

7 accounts at The Fidelity Bank

3 accounts at North Carolina Capital Management Trust 3 accounts at BB&T

2 accounts at US Bank

various numbers of certificates of deposit and investments may be held at any time Central Depository 1: First Bank, Troy, North Carolina (pooling method)

averages 95 deposits/credits each month

averages 100 checks/debits each month (excludes employee paychecks) Central Depository 2: The Fidelity Bank, Troy, North Carolina (pooling method)

averages 110 deposits/credits each month

averages 460 checks/debits each month (excludes employee paychecks) Personnel/Payroll

about 215 regularly paid employees, virtually all payments remitted through direct deposit paid bi-weekly on every other Friday, total of 26 payroll periods per fiscal year

Purchasing

8,873 purchase orders issued in FY14 (PO# 17858 to 26730) Property Tax Billing

about 30,800 tax bills issued (without motor vehicles) over the past year about 27,600 motor vehicle tax bills issued over the past year

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Accounts Receivables Billing

Water Receivables: about 5,500 statements sent each month

average about 750 to 1,000 delinquent accounts at month-end Health Department: about 250 statements sent every other month

average about 200 delinquent accounts at month-end Library Receivables: about 60 statements sent each month

average about 40 delinquent accounts at month-end Special Conditions:

• County collects property taxes for other local governments and special districts within the County • County has elected to distribute sales and use taxes by population for taxing districts within the County • County currently receives and accounts for CDBG funds in a separate Special Revenue Fund

• To effect a CAFR-like annual report, County prepares various financial and statistical schedules that are not required (CAFR means Comprehensive Annual Financial Report as recognized by the national Government Finance Officers Association)

• County Finance Director has been a licensed CPA since 2004 and has 10 years of experience as a County Finance Director

New Conditions:

• In FY15, County began construction of a new Animal Shelter facility

• In FY15, County began roof renovations on County courthouse, other renovations planned into FY16 • In FY15, County has advance refunded two public borrowings from 2007

• In May 2016 (during FY16), County plans to hold a bond referendum

Contact Information

County of Montgomery, North Carolina 102 East Spring Street, Troy NC 27371-3056 Post Office Box 425, Troy NC 27371-0425 C.D. Crepps, County Finance Director

OFC: 910-576-4221, ext 326 // FAX: 910-576-4566 finance@montgomerycountync.com

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ATTACHMENT

List of Recipients of FY14 annual report

Independent Auditors (auditors keep needed number of copies)

Local Government Commission (auditors send needed number of copies)

County of Montgomery (see breakdown below) 16 1 4

US Dept of Commerce 1 1 1

BB&T Governmental Finance electronic

Dun and Bradstreet Information Services electronic

First Bank Insurance 1

Golden Leaf Foundation 1

Maximus electronic

Montgomery County Partnership for Children 1

Moody's Investors Service electronic

NC Dept of Agriculture and Consumer Services 1

NC Dept of Commerce 1

NC Dept of Commerce 1

NC Dept of Crime Control and Public Safety 1

NC Dept of Crime Control and Public Safety 1

NC Dept of Cultural Resources 1

NC Dept of Environment and Natural Resources 1

NC Dept of Health and Human Services (retrieves needed information from LGC) NC Dept of Juvenile Justice of Delinquency Prevention 1

NC Dept of Transportation (External Audit Branch) 1

NC Municipal Council 1

NC Rural Economic Development Center electronic

Office of State Auditor 1

Piedmont Triad Council of Governments 1

Sandhill Regional Library electronic

Standard and Poor's Corporate and Government

Services 1

State Library of North Carolina 1

US Dept of Health and Human Services 1

US Dept of Justice 1

TOTAL REPORTS NEEDED 36 2 5

Breakdown of reports to County:

not public

County Commissioners 5

Manager's Office - Mgr, public, and file copy 3 2

Finance Office - Director, Accountant, and file copy 3 1 2

EDC - recruiting 1

Public Library - public copy 1

extra copies of report 3

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