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- /5 <br />to/1-- <br />This <br />/5= <br />INDEPENDENT AUDITING SERVICES AGREEMENT <br />This Independent Auditing Services Agreement ("Agreement") is entered into this 23rd <br />day of June, 2015, 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 />A1A, 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, <br />effective July 1, 2005, the County issued a Request for Proposals for independent <br />auditing 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 />April 21, 2015, the County approved the Auditor Selection Committee recommendation <br />to appoint Auditor to provide the independent auditing services set forth in the Request <br />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) Section 11.45, Florida <br />Statutes; 2) Regulations of the Florida Department of Financial Services; 3) Rules of the <br />Auditor General (Chapter 10.550, Local Government Entity Audits); 4) Standards for Audit of <br />Governmental Organizations, Programs, Activities, and Functions, published by the <br />Comptroller General of the United States; 5) U.S. Office of Management and Budget, Circular <br />No. A-133, Audits of States, Local Governments, and Non -Profit Organizations; and 6) any <br />1 <br />