Res 1373 - Contract for Audit
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COUNCIL BILL NO. 1734
RESOLUTION NO. 1373
A RESOLUTION ENTERING INTO A CONTRACT WITH HARRIS & EIDE, CERTIFIED
PUBLIC ACCOUNTANTS, FOR THE PURPOSE OF AUDITING AND EXPRESSING AN
OPINION UPON THE FINANCIAL STATEMENTS OF THE CITY FOR THE FISCAL YEAR
1995-96.
WHEREAS, the City of Woodburn is required by law to be prepare annual
financial statements and have those statements audited by an independent certified
public accounting firm, and
WHEREAS, the firm of Harris & Eide is qualified to audit municipal corporations,
NOW, THEREFORE,
THE CITY OF WOODBURN RESOLVES AS FOLLOWS;
Section 1. The Mayor and City Administrator are authorized to execute the
contract with Harris & Eide which is attached hereto and, by this reference,
incorporated herein. 1 ,,} ,
Approved as to formfYJ. 'r1r ~ 1- ~ ~ ~
City Attorney Date
APPROVE~~~~~,~
Passed by the Council July 8, 1996
Submitted to the Mayor
July 10, 1996
Approved by the Mayor
July 10, 1996
Filed in the Office of the Recorder
July 10. 1996
ATTEST:
0l~~
Mary Te~ant, Ollll!:luly Recorder
City of Woodburn, Oregon
Page 1 - COUNCIL BILL NO. 1734
RESOLUTION NO. 1373
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HARRIS & EIDE
CERTIFIED PUBLIC ACCOUNTANTS
991 Liberty Street S.E.
P. O. Box 471 ·
.
(503) 362-8644
Salem, Oregon 97308
Donald K. Harris. CPA
Gregory M. Eide, CPA
CONTRACT
THIS CONTRACT made this 20th day of June 1996, in accordance with the
requirements of Oregon Revised Statutes 297.610 through 297.740 between Harris &
Eide, Certified Public Accountants of Salem, Oregon, and the City of W oodbum, Oregon,
provides as follows:
1. It hereby is agreed that Harris & Eide shall conduct an audit of the accounts and
fiscal affairs of the City of Wood bum, Oregon, for the period beginning July 1, 1995
and ending June 30, 1996 in accordance with the Minimum Standards for Audits of
Municipal Corporations and Single Audit Act as prescribed by law. The audit shall
be undertaken in order to express an opinion upon the financial statements of the
City of W oodbum, Oregon, and to determine if the City has complied substantially
with appropriate legal provisions.
2. Harris & Eide agree 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. The audit is to be conducted in accordance with generally accepted auditing
standards, and will include such tests of the accounting records and such other
auditing procedures as may be considered necessary. It is contemplated that a
detailed examination of all transactions will not be made, such as to disclose
defalcations or irregularities which may occur. Harris & Eide shall, however, advise
you of any fmdings which appear unusual or abnormal, and they shall conduct a
review of the system of internal control.
4. It is understood and agreed that, should unusual conditions arise or be
encountered during the course of the audit whereby the services of Harris & Eide are
necessary beyond the extent of the work contemplated, written notification of such
unusual conditions shall be delivered to the City of W oodbum, Oregon, who shall
instruct Harris & Eide in writing concerning such additional services, and that a
signed copy of such notification and instruction shall be delivered immediately to
the Secretary of State by the Party issuing the same.
S . We understand that you will provide us with the basic information required for
our audit after each fiscal year end no later than September 30, and that you are
responsible for the accuracy and completeness of that information. We expect to
complete and issue our report no later than December 31 following each fiscal year
end. This completion date is based on the anticipated cooperation from your
personnel and the assumption that unexpected circumstances will not be encountered
during the audit. If additional time is necessary, we will discuss with you and arrive
at a new completion date. Adequate copies of such report shall be delivered to the
City of W oodbum, Oregon, and its form and content shall be in accordance with and
not less than that required by the Minimum Standards for Audits of Oregon
Municipal Corporations and the Federal Single Audit Act.
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6. Harris & Eide will assist the City in the preparation of the City's comprehensive
annual financial report for the year ending June 30, 1996 including all combined and
combining fmancial statements and all footnote disclosures required by generally
accepted accounting principles.
7. In consideration of the faithful performance of the conditions, covenants, and
undertakings herein set forth, the City of Woodburn, Oregon hereby agrees to pay
Harris & Eide a sum not to exceed $21,750, and the City 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.
HARRIS & EIDE
Certified Public Accountants
by ~ l r:tL:-. cAlf
Partn~ '
CITY OF WOODBURN, Oregon
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City Administrator
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