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Agreement - Independent Auditing Services <br />Exhibit B — Services Required <br />1) An audit and an opinion on the basic financial statements for the County <br />BOCC and each Constitutional Officer. <br />2) The audit is to be done in accordance with the requirements listed in the introduction <br />paragraph. <br />3) Review and make recommendation for required note disclosures for the County's Annual <br />Comprehensive Financial Report. <br />4) Following the completion of the audit of the fiscal year's financial statements, the auditor <br />shall issue the following reports for the County and each individual constitutional officer: <br />a. An independent auditors' report <br />b. A report on internal control over financial reporting and compliance <br />c. Reports on compliance with specific requirements applicable to federal and state <br />financial assistance programs. <br />d. The auditor shall communicate in a letter to management any reportable conditions <br />found. <br />e. Other reports as required by law or other governing bodies. <br />5) Special Reports for the County: <br />a. Schedule of Activity Landfill Management Escrow Account prepared in accordance <br />with Rules 62-701.630(5) and 62-701.730(11), Florida Administrative Code. <br />b. Data Collection Form to the Federal Audit Clearinghouse (SF -SAC) as required by <br />OMB Circular A-133• <br />c. Review of Annual Financial Report due to Department of Financial Services <br />d. Statement of County Funded Court -Related Functions as required by 29.008 Florida <br />Statutes (currently due January 31st) <br />e. Statement of compliance for budget and performance measures as required by Florida <br />Statutes 28.35 and 28.36. <br />f. Other compliance reports as required by the State or regulatory organizations. <br />6) Assistance in providing guidance and implementing changes in governmental accounting <br />standards. <br />7) If the County issues debt, for which the official statement in connection with the debt <br />contains basic financial statements and the independent auditors' report, the firm shall be <br />required to issue a "consent and citation of expertise" as auditor and any necessary "comfort <br />letters" at no additional cost to the County. <br />8) Irregularities and illegal acts. Auditors shall be required to make an immediate, written <br />report of all irregularities and illegal acts to the Clerk and the County Administrator. <br />11 <br />