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<br />. <br /> <br />. <br /> <br />. <br /> <br />. <br /> <br />2. Federal Assistance Programs <br /> <br />In examining the County's federal assistance programs in accordance with <br />the provisions of the Single Audit Act of 1984, the Single Audit Act <br />Amendments of 1996, and OMS Circular No. A-133, the Contract Auditor <br />shall: <br /> <br />a. Perform an audit of the financial statement(s) for the federal <br />program in accordance with general standards specified in generally <br />accepted government auditing standards (GAGAS); <br /> <br />b. Obtain an understanding of internal control and perform tests of <br />internal control over the Federal Program consistent with the <br />requirements of Section .500(c), OMS Circular No. A-133, for a <br />major program; <br /> <br />c. Perform procedures to determine whether the auditee has complied <br />with laws, regulations and the provisions of contracts or grant <br />agreements that could have a direct and material effect on the <br />Federal program consistent with the requirements of <br />Section .500(d), OMS Circular No. A-133, for a major program; and <br /> <br />d. Follow up on prior audit findings, perform procedures to assess the <br />reasonableness of the summary schedule of prior audit findings <br />prepared by the auditee, and report, as a current year audit finding, <br />when the auditor concludes that the summary schedule of prior <br />audit findings materially misrepresents the status of any prior audit <br />finding in accordance with the requirements of Section .500(~), <br />OMS Circular No. A-133. <br /> <br />3. Other Areas of Concern <br /> <br />a. An examination of the progress made in the implementation of the <br />recommendations contained in the financial audits of the County <br />for the preceding fiscal year. <br /> <br />b. Other specific areas of concern as agreed upon between the <br />Council through its Legislative Auditor and the Contract Auditor, <br />provided that if additional funds are required, this contract may be <br />amended pursuant to the provisions of this Agreement. <br /> <br />C. Standards for Audit and Audit Reports <br /> <br />1 . The audit examination shall adhere to the generally accepted auditing <br />standards adopted by the membership of the American Institute of <br /> <br />-5- <br />