Res 1287 - Cont Harris & Eide A
COUNCIL BILL NO. 1619
RESOLUTION NO. 1287
A RESOLUTION ENTERING INTO A CONTRACT WITH HARRIS & EIDE, CERTIFIED
PUBLIC ACCOUNTANTS, FOR THE PURPOSE OF AUDITING AND EXPRESSING AN
OPINION ON THE FINANCIAL STATEMENTS OF THE CITY FOR THE FISCAL YEARS
1995, 1996, AND 1997.
WHEREAS, the City of Woodburn is required by law to be audited annually by
an independent certified public accounting firm, and
WHEREAS, the firm of Harris & Eide has a great deal of experience with
municipal accounting and is familiar with the City's financial statements, 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.
Approved as to form~ ~ ~
City Attorney
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Dale '
APPROVED:
Passed by the Council
April 10, 1995
Submitted to the Mayor
April 12, 1995
Approved by the Mayor
April 12, 1995
Filed in the Office of the Recorder
April 12, 1995
ATTEST:
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f\l~ - ",-~~-.-:,
Mary Tenn~nt, Deputy Recorder
City of Woodburn, Oregon
Page 1 - COUNCIL BILL NO. 1619
RESOLUTION NO. 1287
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CONTRACT
THIS CONTRACT made this 12th day of April 1995, in accordance with the
requirements of the Oregon Municipal Audit Law (ORS 297.405 et. seq.), between
Harris & Eide, Certified Public Accountants of Salem, Oregon, and the City of
Woodburn, Oregon, an Oregon municipal corporation, 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 Woodburn, Oregon, for the
period beginning July 1, 1994 and ending June 30, 1995, and for the
two years thereafter in accordance with the Oregon Municipal Audit Law
(ORS 297.405 et. seq.), the Federal Single Audit Act, the Minimum
Standards for Audits of Municipal Corporations, and any other applicable
standards or requirements. The audit shall be undertaken in order to
express an opinion upon the financial statements of the City of
Woodburn, Oregon, and to determine if the City has c9mplied
substantially with appropriate legal provisions. .
2. Harris & Eide agree that the services they have contacted to perform
under this contract shall be rendered by them 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 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 findings 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 additional services
of Harris & Eide are reasonably necessary beyond the extent of the work
contemplated, written notification of such unusual conditions shall be
delivered to the City 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.
5. It is understood and agreed that the City will provide Harris & Eide with
the basic information required for the audit after the end of each fiscal
year and no later than September 30, and that the City is responsible for
the accuracy and completeness of that information.
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Harris & Eide shall complete the audit and issue its report no later than
December 31 following each fiscal year end. This completion date is
based on the anticipated cooperation from City personnel and the
assumption that unexpected circumstances will not be encountered
during the audit.
It is understood and agreed that time is of the essence in completing the
audit by December 31, in compliance with ORS 297.465 (2). However,
if it reasonably appears to both parties that additional time is necessary
to complete the audit and good cause is shown, Harris & Eide shall
promptly apply for, and obtain, the necessary extension from the Oregon
Secretary of State.
Adequate copies of the audit shall be delivered to the City and its form
and content shall be in accordance with and not less than that required
by the Minimum Standards for Audits of Municipal Corporations, the
Oregon Municipal Audit Law (ORS 297.405 et. seq.) and the Federal
Single Audit Act. !
6. Harris & Eide will assist the City in the preparation of the City's
comprehensive annual financial report for the year ending June 30,
1995, and for the two years thereafter, including all combined and
combining financial 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 hereby agrees to pay Harris
& Eide a sum not to exceed $21,750 for each year 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:
Partner
CITY OF WOODBURN, OREGON
BY:~~,Ai 9>/~
Maior /
tjA/h/4r /
City Administrator
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