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INDEPENDENT AUDITING SERVICES AGREEMENT <br />This Independent Auditing Services Agreement ("Agreement") is entered into this 14th <br />day of July 2020, by and between Indian River County, a political subdivision of the State of <br />Florida, 1801 27th Street, Vero Beach, FL 32960 ("County") and Rehmann Robson, LLC, a <br />Michigan limited liability company, having a principal place of business at 5070 N. Highway <br />AIA, Suite 250, Vero Beach, FL 32963 ("Auditor"). <br />BACKGROUND RECITALS <br />A. Pursuant to Florida Statutes section 218.391, as amended by Chapter 2005-32, and <br />Chapter 2019-15, the County issued a Request for Proposals for independent auditing <br />services. <br />B. Pursuant to applicable Florida law and the Request for Proposals, the County's duly - <br />constituted Auditor Selection Committee received proposals and ranked the firms that <br />responded to the Request for Proposals based on the evaluative criteria set forth in <br />the Request for Proposals. <br />C. The Auditor was the highest ranked respondent to the Request for Proposals and on <br />June 23, 2020, the County approved the Auditor Selection Committee <br />recommendation to appoint Auditor to provide the independent auditing services set <br />forth in the Request for Proposals and this Agreement. <br />D. Auditor is willing and able to perform the services as set forth in this Agreement on the <br />terms and conditions set forth below. <br />E. The County and the Auditor wish to enter into this Agreement for the independent <br />auditing services as set forth below. <br />NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency <br />of which is hereby acknowledged, and intending to be legally bound hereby, the parties <br />hereby agree as follows: <br />1. DESCRIPTION OF COUNTY RECORDS TO BE AUDITED. The records of the <br />County that will be audited by Auditor, pursuant to this Agreement, are as set forth in Exhibit <br />"A" attached hereto and incorporated herein by this reference in its entirety. <br />2. SCOPE OF INDEPENDENT AUDITING SERVICES. The scope of independent audit <br />services provided under this Agreement shall be in accordance with the provisions of Florida <br />Statutes and the Rules of the Auditor General, as may be amended from time to time, and <br />more specifically set forth in Exhibit "B" attached hereto and incorporated herein by this <br />reference in its entirety ("Services"). The Services are to be performed in accordance with <br />generally accepted auditing standards in addition to the following: 1) Florida Statutes; 2) <br />Regulations of the Florida Department of Financial Services; 3) Rules of the Auditor General <br />(Chapter 10.550, Local Government Entity Audits); 4) Standards for Audit of Governmental <br />Organizations, Programs, Activities, and Functions, published by the U.S. Governmental <br />Accountability Office; 5) Title 2 U.S. Code of Federal Regulations Part 200, Uniform <br />Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards <br />