41-218-Order Recorded 12/24/1981X t
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IN THE BOARD OF COUNTY COMMISSIONERS OF THE STATE OF OREGON, 1981
FOR THE COUNTY OF DESCHUTES RdSEMgRY
4ES CHUTES CpUNTra ~K
In the Matter of Proceedings )
of the Seventh Mountain County ) ORDER APPOINTING AUDITOR
Service District )
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 December 22, 1981, at the request of Louis B. Dvorak,
Counsel for the District.
WHEREAS:
1. ORS 287.510 requires that the District budget for the 1981-82
fiscal year for retirement of its outstanding issue of municipal improvement
warrants, the first of which come due in May, 1982,
2. The amount of such warrants to be retired exceeds $50,000, so
ORS 297.425 requires an audit of the District for fiscal year 1981-82, and
construction expenses in excess of $50,000 were paid in fiscal year 1980-81,
making the District's financial activity for that year subject to audit;
3. Richard W. Donaca, C.P.A., is currently the auditor of the
County financial activity, and it would be most convenient for him to
do the audit for the District as well; and
4. Auditing is a personal service exempt from the bidding requirements
of the Public Contracting Law;
Now therefore, it is ORDERED that Richard W. Donaca, C.P.A.
and his firm Donaca, Twedt & Battleson CPA's, P.C., be employed to audit
the financial transactions of the Seventh Mountain County Service District
for fiscal years 1980-81 and 1981-82 under the terms of the written agreement
marked Exhibit "A", attached to this order and incorporated here by this
reference.
ri
DATED this day of December, 1981.
DISTRIBUTION:
Howard Kraus, Budget Officer
Louis Dvorak, Counsel
Richard W. Donaca, CPA
BOARD OF COUNTY COMMISSIONERS
acting as the governing body of the
Seventh Mountain County Service District
von 41 PAC:F ?1_9
THIS CONTRACT, made this day of , 19 , in accordance
with requirements of Oregon Revises Statutes 297-4- through-297.555 between
Donaca, Twedt & Battleson, Certified Public Accountants, P.C. of Bend, Oregon,
an the event tn. County Service District, Bend, Oregon, provides as
follows:
1. It hereby is agreed that Donaca, Twedt & Battleson, CPA, P.C. shall
conduct an audit of the accounts an fiscal affairs o event Mtn. County
Service District,Bend, Oregon, for the period beginning July , an
ending June 30, 1 and annually thereafter in accordance with inimum
Standards or u its of Municipal Corporations as prescribed by law. The
audit shall be undertaken in order to express an opinion upon the financial
statements of Seventh Mtn. County Service District, Bend, Oregon and to
determine if the event tn. County Service District has complied
substantially with approriate legal provisions.
2. Donaca, Twedt & Battleson, CPA, P.C. agree that the services they
contracted to perform under this contract s a 1 be rendered by them and under
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 the course of the audit whereby the services of Donaca,
Twedt & Battleson, CPA, P.C. are necessary beyond the extent of the wor~C
contemplated, written notification of such unusual conditions shall be
delivered to the Seventh Mtn. County Service District, Bend, Oregon, who shall
instruct in writing Donaca, we t att eson, CPA, PT. concerning such
additional services, an that a signed copy o 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 agreable to the Parties hereto and shall be completed and a written report
thereon delivered within a reasonable time, but not later than six months,
after the close of the audit period covered by this contract. Adequate copies
of such report shall be delivered to the Seventh Mtn. County Service District,
Bend, Oregon, and its form and content shall be in accordance with an not
Tess than that required by the Minium Standards for Audits of Oregon Municipal
Corporations.
5. It is understood and agreed that the Seventh Mtn. County Service
District, Bend, Oregon is responsible for such financia statements as may be
necessary to fully disclose and fairly present the results of operations for
the period under audit and the finanial condition at the end of that period.
It is understood that Donaca, Twedt & Battleson, CPA, P.C. shall draft these
financial statements or event tn. County ervice istrict, Bend, Oregon.
The cost of preparing such financial statements shall be included in the fee
for conducting the audit as set forth in Paragraph 7 below.
6. It is understood and agreed that either Party may cancel this
contract by giving notice in writing to the other Party at least (ninety days)
prior to July 1 of any year.
7. In consideration of the faithful performance of the conditions,
covenants, and undertakings herein set forth, the Seventh Mtn. County Service
District, Bend, Oregon hereby agrees to pay Donaca, we a eson, ,
P.C. 1a reasonable fee and the Seventh Mtn. County Service District, Bend,
Uregon hereby affirms that proper provision or the payment o such fee as
been or will be duly made and that funds for the payment thereof are or will
be made legally available.
Donaca, Twedt & Battleson, CPA, P.C.
by
Seventh Mtn. County Service District
by
EXHIBIT A