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all records subject to audit for the year ended September 30, <br />1982, should be available for Auditor examination beginning <br />October 30, 1982. <br />It is further contemplated that records relating to the <br />audit for the year ending September 30, 1983 and 1984 should be <br />available no later than thirty (30) days following the year end. <br />12. Audit Standards. Each audit shall be done in con- <br />formity with generally accepted auditing standards as promulgated <br />through the American Institute of Certified Public Accountants <br />(AICPA) Industry Audit Guide, Audits for State and Local <br />Governmental Units, AICPA standards and procedures, and, excluding <br />the review of economy and efficiency of operations and programs <br />results, standards and procedures set forth in the publication <br />Standards for Audit of Governmental Organizations, Programs, <br />Activities and Functions, Comptroller General of the United <br />States. Requirements of Federal and State agreements and statu- <br />tory audit requirement will be conformed with as each may be <br />applicable, as of this contract date and any additional grants <br />constitute additional services. <br />13. Irregularities. Should irregularities or other <br />unforeseeable conditions be encountered which might necessitate <br />the extension of the auditing procedures, the Auditor agrees to <br />advise the County in writing and shall Contain a detailed explana- <br />tion of the unforeseen conditions or irregularities, and why the <br />additional fees are necessary. Whether a time extension or addi- <br />tional fees are granted to Auditor is at the sole discretion of <br />County. <br />14. Illegal Acts. The Auditor is aware that illegal <br />acts may be discovered during the audit. However, it is recog- <br />nized that the audit cannot be relied upon to assure the discovery <br />of illegal acts, nor is the audit primarily or specifically <br />designed to disclose defalcations and other illegal acts, though <br />their discovery may result. The Auditor agrees to immediately <br />disclose the discovery of any and all illegal acts to the Board of <br />County Commissioners. <br />15. Standard of Care. In the performance of the audit, <br />OCT 61982 <br />