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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 /> 46 <br />