44-296-Order Recorded 10/26/1982Vol IN THE BOARD OF COUNTY COMMISSIONERS OF THE STATE OF OREGON Fl L E ,
FOR THE COUNTY OF DESCHUTES
C T 2 61982
In the Matter of Proceedings of )
the Seventh Mountain County ) D CHE~j~SRY PATTERSON
Service District ) ORDER AUTHORIZING AU 'I` COUNTY CLERK
This matter came before the regular term of the Board of County
Commissioners acting as the governing body of the Seventh Mountain County
Service District on October 1982, at the request of Howard Kraus, P.E.,
Budget Officer.
WHEREAS:
1. The District's receipts from all sources and expenditures for
all purposes exceeded $500,000 during fiscal year 1981-82, ending June 30,
1982;
2. ORS 297.425 requires an annual audit of the accounts and fiscal
affairs of the District, and authorizes the District to enter into contracts
with accountants for this purpose;
3. OAR 127-10-010 exempts such contracts from competitive bidding,
by exempting contracts which are exclusively for personal services, including
contracts for written reports;
4. Although not required, it was advisable for the District to
obtain competitive quotes for the required auditing services, and such quotes
were received as indicated in the following list:
Nelson, Trimble, Everton & Webb, CPA's $ 2,000
Stevens & Van Nice, CPA's $ 1,850--$ 2,050
Marshall & Running, P.C., CPA's $ 1,700
5. Marshall & Running, P.C., CPA's submitted the lowest and best
competitive quote, and are qualified to do the work;
Now therefore, it is ORDERED that the Seventh Mountain County
Service District enter into the agreement for independent auditing services
in substantially the form attached hereto as Exhibit A, incorporated here by
this reference.
Dated this 5-7~day of October, 1982.
DISTRIBUTION:
Louis B. Dvorak, Counsel
Howard Kraus, Budget Officer
County Treasurer
Marshall & Running, P.C.
County Clerk
(2) Local Budget Section
BOARD OF COUNTY COMMISSIONERS
acting as the governing body of the
Seventh4Mountain,CouAv Service District
ALBERT A. YOUNG, Commissioner
ROBERT C. PAU SON, JR., Co ssioner
VOL 44 PAGE 297
EXHIBIT A, Page 1 of 2
THIS CONTRACT, made this day of , 1982, in accordance
with the requirements of Oregon Revised Statutes 297.610 through
297.740 between MARSHALL & RUNNING, P.C. of Albany, Oregon, Certified
Public Accountants, and SEVENTH MOUNTAIN SERVICE DISTRICT of Deschutes
County, Oregon provides as follows:
1. It hereby is agreed that MARSHALL & RUNNING, P.C. shall
conduct an audit of the accounts and fiscal affairs of SEVENTH
MOUNTAIN SERVICE DISTRICT of Deschutes County, Oregon, for the
period beginning July 11, 1981 and ending June 30, 1982 (and
annually thereafter) in accordance with the Minimum Standards
of Audit Reports, Certificates, and Procedures as prescribed by
law. The audit shall be undertaken in order to express an
opinion upon the financial statements of Seventh Mountain
Service District, Deschutes County, Oregon, and to determine if
the Seventh Mountain Service District has complied
substantially with appropriate legal provisions.
2. MARSHALL & RUNNING, P.C. agrees that the services they have
contracted to perform under this contract shall be rendered by
them or under their personal supervision and that the work will
be faithfully performed with care and diligence.
3. It is understood and agreed that, should unusual conditions
arise or be encountered during Lne course of the audit whereby
the services of MARSHALL, & RUNNING, P.C. are necessary beyond
the extent of the work contemplated, written notification of
such unusual conditions shall be delivered to the SEVENTH
MOUNTAIN SERVICE DIS'T'RICT of Deschutes County, Oregon, who
shall instruct, in writing, MARSHALL & RUNNING, P.C. concerning
such additional services, and that a signed copy of each such
notification and instruction shall be delivered immediately to
the Secretary of State by the Party issuing the same.
4. The audit shall be started as soon after this contract is
executed as is agreeable to the Parties hereto and shall be
completed and a written report thereon delivered within a
reasonable time, but not later thl-Iii six months, after the close
of the audit period covered by ti;i:; contract. Adequate copies
of such report shall be d~:A rver r,d to the SEVENTH MUUNTAIN
SERVICE DISTRICT of Deschutes County, Oregon, and its form and
content shall be in accordance with, and not less than that
required by the Minimum Standards of Audit Reports, Certifi-
cates, and Procedures for Oregon Municipal Corporations.
5. It is understood and agreed that the SEVENTH MOUNTAIN
SERVICE DISTRICT of Deschutes County, Oregon is responsible for
such financial statements'as may be necessary to fully disclose
and fairly present the results of operations for the period
under audit and the financial condition at the end of that
Marshali & ICuuniljg. I'
1
y ~ C
VOL 44 FAcE 298
period. Should such financial statements not be prepared and
presented within a reasonable period of time, it is understood
that MARSHALL & RUNNING, P.C. shall prepare them for SEVENTH
MOUNTAIN SERVICE DISTRICT of Deschutes County, Oregon. The
cost of preparing such financial statements shall be included
in the fee for conducting the audit as set forth in paragraph 6
below.
6. In consideration of the faithful performance of the condi-
tions, covenants, and undertakings herein set forth, the
SEVENTH MOUNTAIN SERVICE DISTRICT of Deschutes County, Oregon
hereby agrees to pay MARSHALL & RUNNING, P.C. a reasonable sum,
not to exceed One Thousand Seven Hundred Dollars ($1,700.00).
If material problems are found to exist, MARSHALL & RUNNING,
P.C. will bring it to the Board's attention and negotiate their
assistance on an hourly rate or arrange to withdraw to allow
the staff sufficient time to correct the problem. The SEVENTH
MOUNTAIN SERVICE DISTRICT of Deschutes County, Oregon hereby
affirms that proper provision for the payment of such fee has
been or will be duly made and that funds for the payment
thereof are. or will be made legally available.
SEVENTH MOUNTAIN SERVICE
DISTRICT of Descnute,
Vice`President/Secretary
.13:12
EXHIBIT A, Page 2 of 2
County,.Oregon
\lurshall & Kuuuing, P.C.