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AGREEMENTFOR <br />By this Agreement entered into this 10th day of October, 2000, between Indian River County, <br />Florida hereinafter referred to as "County", and Harris Cotherman & Assoc., Certified Public <br />Accountants, a Corporation authorized to do business in the State of Florida, hereinafter referred <br />to as "auditor", the parties agree hereto as follows: <br />FYnsi im"f�.YNII]xl}y_\Ill�iR.99Zrir/T3V <br />The scope of audit services provided will be in accordance with the provisions of See. 11.45 <br />Florida Statues and with the requirements of the County's Request for Proposal, except for <br />Section M. 3), 5), 10), & 12), as outlined in Section 8, both of which, by references, are <br />specifically incorporated into and made a part of this agreement. <br />SECTION2. AUDIT PROCEDURES <br />The audits of the County's general purpose financial statements and the combining, individual <br />fund, account group and supporting financial statements as of and for the years ended September <br />30, 2000, 2001, 2002, 2003, and 2004, will be made in accordance with generally accepted <br />auditing standards and the standards for financial audits contained in Govemmem Audii na <br />Standards, issued by the Comptroller General of the United States, the Single Audit Act of 1964. <br />and the provisions of OMB Circular A-133, Audits of State and Local Governments. The <br />objective of an audit is the expression of an opinion concerning whether the financial statements <br />present fairly, in all materials respects, the financial position ofthe County and the results of its <br />operations and cash flows of its Proprietary Funds in conformity with generally accepted <br />accounting principles. <br />As a part of the audit, the Auditor will consider the County's internal control structure over <br />financial transactions and assess control risk, as required by generally accepted auditing <br />standards, for the purpose ofestablishing a basis for determining the nature, liming, and extent of <br />auditing procedures necessary for expressing their opinion concerning the financial statements <br />