Work Papers and Reports Sample Clauses

Work Papers and Reports. Audit work papers shall be prepared by the Contractor in accordance with due professional care and shall conform to the relevant standards established by the American Institute of Certified Public Accountants (“AICPA”). Audit work papers and reports shall be retained for a minimum of three (3) years from the date of the audit report or a period of one (1) year from the resolution of the audit findings and questioned costs whichever occurs later, unless the Contractor is notified in writing by CSCU to extend the retention period. Following the completion of the audit engagement for each year and subsequent to the completion of archiving, the Contractor, upon request, shall provide the Chief Financial Officer, or other individuals CSCU may designate, access to Contractor’s work papers. Any such designee, if not an employee of CSCU, shall execute a non-disclosure agreement with Contractor before commencing any review and shall not include any third party that provides professional services that compete with those currently contracted with the Contractor. Further, such access shall be limited to those work papers that contain factual information about CSCU that is available in CSCU’s accounting records and related files, but is more readily accessible from Contractor’s work papers, such as client-prepared work papers, which may include information necessary to understand CSCU’s internal control, analyses of accounts, information relating to commitments and contingencies, and other information about CSCU and of its institutions. All work papers relating to the audits performed pursuant to this Agreement shall be the property of the Contractor and shall constitute confidential information. To the extent required by law or regulation, all such work papers shall be made available, without charge, for review within fifteen (15) days of receipt by the Contractor of a request from the Office of the State Comptroller, the Auditors of Public Accounts, the Federal Cognizant Audit Agency, the U.S. General Accounting Office or any of their designees during and at the completion of the audit. Moreover, the Contractor acknowledges that individual(s) and firm(s) engaged by CSCU for the performance of subsequent audit, accounting, or management advisory services may require access to the work papers. The Contractor agrees to make copies of the work papers available to such subsequently contracted individual(s) or firm(s) in accordance with AICPA AU-C 210 and 510, Contractor’s...
Sample 1
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Related to Work Papers and Reports

  • Inspections and Reports 2.1 The department may inspect, in the manner and at reasonable times it considers appropriate, all the contractor's facilities and activities under this contract.

  • RECORDS, INFORMATION AND REPORTS Contractor shall maintain full and accurate records with respect to all matters covered under this Agreement. To the extent permitted by law, County shall have free access at all proper times or until the expiration of four (4) years after the furnishing of services to such records, and the right to examine and audit the same and to make transcripts therefrom, and to inspect all data, documents, proceedings, and activities pertaining to this Agreement. To the extent permitted by law, Contractor shall furnish County such periodic reports as County may request pertaining to the work or services undertaken pursuant to this Agreement. The costs and obligations incurred or to be incurred in connection therewith shall be borne by the Contractor.

  • Studies and Reports All copies in the Seller’s possession of studies and/or reports which have previously been performed in connection with or for the Property, including without limitation, environmental reports, soils studies, seismic studies, physical inspection reports, site plans and surveys, and identification of such studies of which the Seller is aware but that are not in their possession;

  • Records and Reports The contractor shall keep such records as necessary to document compliance with the EEO requirements. Such records shall be retained for a period of three years following the date of the final payment to the contractor for all contract work and shall be available at reasonable times and places for inspection by authorized representatives of the contracting agency and the FHWA.

  • Filings and Reports (a) Each year during the term of the Fee Agreement, the Company and any Sponsor Affiliates shall deliver to the County, the County Auditor, the County Assessor and the County Treasurer a copy of their most recent annual filings with the Department with respect to the Project, not later than thirty (30) days following delivery thereof to the Department.

  • Information and Reports The contractor will provide all information and reports required by the Acts, the Regulations, and directives issued pursuant thereto and will permit access to its books, records, accounts, other sources of information, and its facilities as may be determined by the sponsor or the Federal Aviation Administration to be pertinent to ascertain compliance with such Nondiscrimination Acts And Authorities and instructions. Where any information required of a contractor is in the exclusive possession of another who fails or refuses to furnish the information, the contractor will so certify to the sponsor or the Federal Aviation Administration, as appropriate, and will set forth what efforts it has made to obtain the information.

  • Data and Reports The School is consistent in providing information, data, documentation, evindence and reports requested by the Commission pursuant to HRS §302D-17. x Review of submissions.

  • Accounts and Reports The Company shall maintain a standard system of accounting in accordance with generally accepted accounting principles consistently applied and provide, at its sole expense, to the Secured Party the following:

  • BOOKS, RECORDS, AND REPORTS 6 19. The Contractor shall establish and maintain accounts and other books and records 7 pertaining to administration of the terms and conditions of this Settlement Contract, including: 8 the Contractor's financial transactions, water supply data, and Project land and right-of-way 9 agreements; the water users' land-use (crop census), land ownership, land-leasing and water use 10 data; and other matters that the Contracting Officer may require. Reports thereon shall be 11 furnished to the Contracting Officer in such form and on such date or dates as the Contracting 12 Officer may require. Subject to applicable Federal laws and regulations, each party to this 13 Settlement Contract shall have the right during office hours to examine and make copies of each 14 other’s books and official records relating to matters covered by this Settlement Contract.

  • Financial Records and Reports Except as otherwise provided in this Agreement, the Participant’s relevant financial records associated with this Agreement shall not be subject to examination or audit by NASA.

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