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INDEPENDENT AUDITING SERVICES AGREEMENT This, Independent Auditing Services Agreement ("Agreement") is entered into this 23rd day of June, 2015, by and between. Indian River County, a political subdivision of the State of Florida, 1801 27th 'Street, Vero Beach, FL 32960 ('.County") and Rehmann Robson, LLC; a. Michigan limited liability company, having a principal place of business at 5070 N. Highway - AIA, Suite 250, Vero Beach, .FL 32963 ("Auditor"). BACKGROUND RECITALS A. Pursuant to Florida Statutes section: 218.391., as amended by Chapter 2005=32, effective July 1,- 2005, the 'County issued a Request for Proposals for independent auditing services. B. Pursuant to applicable Florida law and the Request for Proposals, :the County's duly- .constituted Auditor Selection Committee received proposals: and ranked the firms that responded to. the Request for Proposals based on the evaluative criteria set forth in the Request for Proposals. C. The Auditor was the highest ranked respondent to the Request for Proposals and on April 21, 2015, the County approved the Auditor Selection Committee recommendation to appoint Auditor.to.provide the independent auditing services set forth in:the Request for Proposals and this Agreement. D. Auditor is willing and able to perform the services as set forth in this Agreement on the terms.and conditions set forth below. E. The: County and the Auditor wish to enter into this Agreement for the independent auditing services as set forth below. NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which is hereby: acknowledged; and intending to be legally bound hereby, the parties hereby agree as follows: 1. DESCRIPTION OF COUNTY RECORDS TO BE AUDITED. The records of the County that will.be audited by Auditor, pursuant to this Agreement, are as set forth .in Exhibit "A" :attached:hereto and incorporated herein by this reference in its entirety. 2. SCOPE OF INDEPENDENT AUDITING SERVICES. The scope of independent audit services provided under this Agreement shall be in accordance with the provisions of Florida Statutes and the Rules .of the .Auditor General, :as may be amended from time to time, and more specifically: set forth : in Exhibit 'B" attached hereto and incorporated herein by this reference in its .entirety ("Services"). The Services are to be performed 'in accordance_ with generally accepted auditing standards in addition to the following:- 1) Section :11.45; Florida Statutes; 2) Regulations of the Florida Department of Financial Services; 3) Rules of the Auditor General (Chapter 10.550, Local Government Entity Audits); 4) Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, published by the Comptroller General of the United States; 5) .U.S. Office of Management and Budget, .Circular. No. A-133, Audits of States; Local Governments, and Non -Profit Organizations; and 6) any 1