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other applicable federal, state and local laws or regulations. Auditor agrees that each audit <br />prepared under this Agreement shall conform to the requirements set forth herein. The <br />County is progressive in its attitude toward new accounting standards, and early <br />implementation is practiced when recommended. <br />3. AUDIT RESPONSIBILITIES. <br />3.1. The "Audit Approach and Work Plan," consisting of pages 17 through 22 of the Auditor's <br />Proposal for Independent Auditing Services, and the "Detailed Audit Approach" consisting of <br />10 pages in the Appendix section of same proposal, all set forth in Exhibit "C" attached hereto <br />and incorporated herein by this reference in their entirety, set forth the framework under <br />which the Services will be performed under this Agreement. <br />3.2. The County has received the Government Finance Officers Association's Certificate of <br />Achievement for Excellence in Financial Reporting for the 1983 through 2013 Comprehensive <br />Annual Financial Reports ("CAFR"). The CAFR for each of the fiscal years covered by this <br />Agreement will be submitted for consideration for such Certificate. Auditor shall provide <br />technical assistance to help the County meet the requirements to attain such Certificate. <br />3.3. Auditor acknowledges and agrees that it possesses the ability to store all working <br />papers and reports at the Auditor's expense for a minimum of five years, unless Auditor is <br />notified by the County to extend the retention period. The Auditor will be required to make <br />working papers available, upon request, to the following parties or their designees: the <br />County; U.S. Department of Housing and Urban Development; General Accounting Office; <br />parties to an audit quality review process; and auditors of entities of which the County is a <br />recipient of grant funds. In addition, Auditor shall respond to the reasonable inquiries of <br />successor auditors and allow successor auditors to review working papers. <br />3.4. Auditor agrees to comply with all applicable Federal, State, and local laws and <br />regulations applicable to the furnishing of the Services set forth in this Agreement, and any <br />provisions required thereby to be included herein shall be deemed to be incorporated herein <br />by reference. <br />4. ADDITIONAL SERVICES. It is the intent of the County that future additional audit <br />requirements, imposed on the County by applicable national and state agencies, shall be <br />provided by the Auditor under this Agreement and included in the negotiated compensation in <br />this Agreement. The Auditor acknowledges and agrees that any future additional audit <br />requirements, imposed on the County by applicable national and state agencies, are included <br />within the negotiated compensation set forth in this Agreement. <br />5. AUDITOR AUDIT TEAM. The Auditor shall assign members of its staff, as identified in <br />the "Your Engagement Team" section consisting of pages 5 through and including 6 of the <br />Auditor's Proposal for Independent Auditing Services, attached hereto as Exhibit "C" and <br />incorporated herein by this reference in its entirety ("Auditor Audit Team"). The Auditor <br />agrees that the County shall have the right to approve the Auditor's Audit Team, and that the <br />Auditor shall not change any manager of its Auditor's Audit Team without prior written notice <br />to the County. Furthermore, if any manager of the Auditor's Audit Team is removed from <br />providing Services under this Agreement, or employment is otherwise terminated or curtailed <br />by the Auditor, or if any manager of the Auditor's Audit Team terminates employment with <br />2 <br />