Specifications include, but are not limited to: All work performed under this contract will involve providing professional services for FCG, FCC, and the BOE under the direction of the Director of Internal Audit and the IIAA. The successful firm(s) will be expected to: 2.3.1. Maintain a pool of highly qualified auditors at all levels (Associate, Senior, Manager, Partner) assigned to provide professional services to meet Frederick County’s audit efforts (including performance audits); 2.3.2. Maintain a set of intellectual materials (studies, white papers, opinions, recommendations, strategies, plans, approaches, policies and practices, a knowledge database, applied experience documentation, organizational technology, relationships, and professional skills, etc.) to support internal audit, attest and non-attest services and make this material available for use by Frederick County; 2.3.3. Use experienced performance and financial internal auditors to develop audit plans and engagement proposals, and seek approval to execute same via Engagement Task Orders at the request, assistance, and direction of the Director of Internal Audit and/or the IIAA; 2.3.4. Execute fully defined Engagement Task Orders that deliver the agreed audit services to Frederick County with the IIAA and the County’s approval; 2.3.5. Provide performance and resource management of audit services including related reporting under the direction of the Director of Internal Audit; 2.3.6. Work with the Director of Internal Audit to remain cost conscious of task orders, remaining within the budget constraints of the Department.