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- <br /> INDEPENDENT AUDITING SERVICES AGREEMENT <br /> This Independent Auditing Services Agreement ( "Agreement" ) is entered into this 16th <br /> day of August , 2005 , by and between Indian River County , a political subdivision of the State <br /> of Florida , 1840 25th Street , Vero Beach , FL 32960 ( " County" ) and Harris , Cotherman , Jones , <br /> Price & Associates C . P . A . Is Chartered , a Florida corporation , having a principal place of <br /> business at 5070 N . Highway 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 /> August 3 , 2005 , the County approved the Auditor Selection Committee <br /> recommendation to appoint Auditor to provide the independent auditing services set <br /> forth in the Request 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 section 11 . 45 , as may be amended from time to time , and more specifically set forth <br /> in Exhibit " B " attached hereto and incorporated herein by this reference in its entirety <br /> ( " Services " ) . The Services are to be performed in accordance with generally accepted <br /> auditing standards in addition to the following : 1 ) Section 11 . 45 , Florida Statutes ; 2 ) <br /> Regulations of the State Department of Banking and Finance ; 3 ) Rules of the Auditor General <br /> ( Chapter 10 . 550 , Local Government Entity Audits ) ; 4 ) Audit and Accounting Guide - Audits of <br /> State and Local Governmental Units ( "AICPA Guide " ) ; 5 ) Single Audit Act ; 6 ) Standards for <br /> Audit of Governmental Organizations , Programs , Activities , and Functions , published by the <br /> Comptroller General of the United States ; 7 ) U . S . Office of Management and Budget , Circular <br /> 1 <br />