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Commitment to Quality Service Audit Approach Audit Methodology Harris , Cotherman, Jones, Price & Associates, Certified Public Accountants - Chartered ' s audit approach is very heavily oriented toward involvement of experienced personnel, comprehensive planning, and regular communication. We believe the level of staffing we will provide to the County, including extensive participation by professionals with more than 150 years of experience, plus a positive approach that maximizes the efficiency and effectiveness of the audit, enhances our ability to provide quality, professional services and to produce results that are qualitative in nature . The County can expect long- term continuity among our engagement team, positive attitudes among professionals that identify public sector as the focus of our firm, and on-site partner participation in the conduct of our work. We believe it is important to ensure that technical issues are addressed throughout the year, avoiding uncertainties and bottlenecks at year-end. Again, we believe our "working partner" approach to be a benefit to the County in assuring that such issues are known and communicated. Robert Harris and Ross Cotherman have led the audits of numerous counties, municipalities, and other local governments . They will utilize this experience throughout the conduct of our audits . The timing of procedures will be coordinated with County personnel during planning meetings . Our approach will focus on addressing accounting and auditing issues early to ensure that issues have been timely addressed, staffing is appropriate, and our fieldwork is performed in a high quality manner. Our process will focus on those matters of compliance and internal control that have quantitative and qualitative significance to the County. Such matters include compliance with state and federal compliance requirements , bond covenant provisions, investing policies, procurement policies , and County-specified compliance provisions . From an internal control standpoint, we will focus on the County' s primary business cycles supporting financial transactions and amounts and supporting key compliance provisions related to grant activities . Interviews and review of key documents will be the primary mechanisms for obtaining and continuing our understanding of the County systems and controls . Segmentation Florida county government reporting requirements include separate financial statements for each Constitutional Officer and for the County as a whole . Most counties also continue to issue separate financial statements for the Board of County Commissioners as well . In addition, there are numerous special reports on specific activities . We will segment Indian River County government procedures based on reporting requirements . Our professionals, who are knowledgeable with respect to audit requirements for each County agency, will be assigned based on their expertise with respect to each segment. Each Constitutional Officer, the Board of County Commissioners, and the Indian River County Housing Authority, on which we report separately, will be assigned personnel with expertise particular to those respective areas . Single Audit and special report requirements will likewise be assigned personnel with specific expertise in those areas . In addition , our audit procedures , related documentation, and our quality review will be segregated by each segment . EXHIBIT " C °' 29