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A. Performance Audit contractors selected to provide services pursuant to this Chapter shall:

1. Provide assurances in writing that they are not aware of any impairments, actual or perceived, of their independence from the entity being reviewed or audited, and will plan and conduct the project in accordance with Government Auditing Standards as applicable to the scope of the audit;

2. Have access to all books, electronic records, records, and data of all County departments and other governmental entities funded in the Pierce County budget in whatever media they may be kept; provided that in examining the records, electronic records, books, and data, the contractor shall preserve the confidentiality of all information as required, and provided that access to the information is allowed by state and federal law;

3. Submit detailed work plans to the Performance Audit Coordinator for review and approval;

4. At the start and close of an audit, conduct entrance and exit conferences with the director of the entity under review;

5. Upon request, provide the Performance Audit Coordinator with documentation of the evidence for findings, conclusions, recommendations, or other material in the audit report; and

6. Perform such other activities as may be assigned by the terms of the contract.

B. County departments shall:

1. Supply access to accounts and records in whatever media they may be kept and assist in finding and identifying them; and

2. Cooperate in a timely manner with all aspects of performance audits.

(Ord. 2007-9 § 1 (part), 2007; Ord. 97-12S § 2 (part), 1997)