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No . A- 133 , Audits of States , Local Governments , and Non - Profit Organizations ; and 8 ) <br /> General Accounting Offices ( GAO ) Government Auditing Standards . Auditor agrees that <br /> each audit prepared under this Agreement shall conform to the requirements set forth herein . <br /> The County is progressive in its attitude toward new accounting standards , and early <br /> implementation is practiced when recommended . <br /> 3 . AUDIT RESPONSIBILITIES . <br /> 3 . 1 . The " General Matters , " consisting of pages 5 through 8 of the Auditor' s Proposal for <br /> Independent Auditing Services , and "Audit Approach , " consisting of pages 29 through 38 , all <br /> set forth in Exhibit " C " attached hereto and incorporated herein by this reference in their <br /> entirety , set forth the framework under which the Services will be performed under this <br /> Agreement . <br /> 3 . 2 . The County has received the Government Finance Officers Association 's Certificate of <br /> Achievement for Excellence in Financial Reporting for the 1983 through 2008 Comprehensive <br /> Annual Financial Reports ( " CAFR " ) . The CAFR for each of the fiscal years covered by this <br /> Agreement will be submitted for consideration for such Certificate . Auditor shall provide <br /> technical assistance to help the County meet the requirements to attain such Certificate . <br /> 3 . 3 . Auditor acknowledges and agrees that it possesses the ability to store all working <br /> papers and reports at the Auditor' s expense for a minimum of five years , unless Auditor is <br /> notified by the County to extend the retention period . The Auditor will be required to make <br /> working papers available , upon request , to the following parties or their designees : the <br /> County ; U . S . Department of Housing and Urban Development ; General Accounting Office ; <br /> parties to an audit quality review process ; and auditors of entities of which the County is a <br /> recipient of grant funds . In addition , Auditor shall respond to the reasonable inquiries of <br /> successor auditors and allow successor auditors to review working papers . <br /> 3 . 4 . Auditor agrees to comply with all applicable Federal , State , and local laws and <br /> regulations applicable to the furnishing of the Services set forth in this Agreement , and any <br /> provisions required thereby to be included herein shall be deemed to be incorporated herein <br /> by reference . <br /> 4 . ADDITIONAL SERVICES . It is the intent of the County that future additional audit <br /> requirements , imposed on the County by applicable national and state agencies , shall be <br /> provided by the Auditor under this Agreement and included in the negotiated compensation in <br /> this Agreement . The Auditor acknowledges and agrees that any future additional audit <br /> requirements , imposed on the County by applicable national and state agencies , are included <br /> within the negotiated compensation set forth in this Agreement . <br /> 5 . AUDITOR PROJECT TEAM . The Auditor shall assign members of its staff as the <br /> Auditor' s Audit Team , as contained in the " Personnel Qualifications and Experience " section <br /> consisting of pages 14 through and including 15 of the Auditor' s Proposal for Independent <br /> Auditing Services , attached hereto as Exhibit " D " and incorporated herein by this reference <br /> in its entirety . The Auditor agrees that the County shall have the right to approve the <br /> Auditor' s Audit Team , and that the Auditor shall not change any manager of its Audit Team <br /> without prior written notice to the County . Furthermore , if any manager of the Auditor' s Audit <br /> Team is removed from providing Services under this Agreement , or employment is otherwise <br /> 2 <br />