Specifications include, but are not limited to: 1. The Office of Auditor of State reserves the right to reject any and all proposals received. 2. Any contract accepted by the Office of Auditor of State is subject to approval by the Executive Council of the State of Iowa and will be effective only when such approval is granted. 3. Only proposals received at the location described and in the time frame given will be considered. 4. Only proposals covering city examination services for all cities identified will be considered. 5. The original and one copy of the enclosed contract should be completed and manually signed by a partner of the firm submitting the proposal. 6. The examinations shall be performed in accordance with the attestation standards for agreed-upon procedures engagements issued by the American Institute of Certified Public Accountants (AICPA), the standards for attestation engagements contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the agreed-upon procedures program guide prepared by the Office of Auditor of State. 7. The fees quoted in the proposal and included in the contract will be the maximum paid per hour and in total, unless an amendment to the contract is completed and agreed to by both parties. 8. The agreed-upon procedures reports shall conform to the sample report issued by the Office of Auditor of State and attestation standards for agreed-upon procedures engagements issued by the AICPA. 9. The agreed-upon procedures reports should report all findings from the agreedupon procedures engagement, unless clearly inconsequential, since materiality does not apply to the findings to be reported in accordance with, and as described in, AT-C 215.25 of the AICPA’s attestation standards.
