Agmt12 Badawi and Associations formerly Caporicci & Larson

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EXHIBIT "A" SCOPE OF SERVICES Consultant will provide the following services: Audit: Obiectives Consultant will conduct an audit for the period ending January 31, 2012 and will deliver an audit report. The objective of the audit is the expression of opinions as to whether Agency's basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Controller General of the United States, and will include tests of the accounting records of the Agency and other procedures we consider necessary to enable Consultant to express such opinions. If Consultant's opinions on the financial statements are other than unqualified, Consultant will discuss the reasons with Agency in advance. If, for any reason, Consultant is unable to complete the audit or is unable to form or have not formed opinions, Consultant may decline to express opinions or to issue a report as a result of this engagement. Consultant will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with laws, regulations, and the provisions of contracts or grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and compliance will include a statement that the report is intended solely for the information and use of management, the body or individuals charged with governance, others within the entity, and specific legislative or regulatory bodies and are not intended to be and should not be used by anyone other than these specified parties. If during the audit we become aware that the Agency is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, audit will involve judgment about the number of transactions to be examined and the areas to be tested. Consultant will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because an audit is designed to provide reasonable, but not absolute assurance and because Consultant will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, Consultant will inform Agency of any material errors and any fraudulent financial reporting or misappropriation of assets that come to Consultant's attention. ATTY/AGR/2012.153/BADAWI ASSOC—SA REV:09-18-12 VR Page 10 of 16