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<br />budgeted shall be Ae without the two-thirds majOrity.proval of the entire <br />Board and the budget shall thereafter be revised and amended. <br /> <br />4.05 The records and accounts of the ILJAOC shall be audited annually <br />by an independent certified public accountant and any cost of the audit shall be <br />paid by the ILJAOC. The minimum requirements shall be those prescribed by <br />the State Controller under California Government Code section 26909 and in <br />conformance with generally accepted auditing standards. Copies of such audit <br />report shall be filed with each Member Agency no later than fifteen (15) days <br />after receipt of said audit by the Board. <br /> <br />4.06 The Member Agencies have agreed by resolution through their <br />respective Governing Authorities to fund on a shared basis, the costs of the <br />ILJAOC operations, and capital in excess of any grant funds, through annual <br />budget appropriations. Each Member Agency's agreement to provide such funds <br />in fiscal years after the fiscal year in which this Agreement is executed, is <br />contingent upon appropriation by the governing body of that Member Agency of <br />sufficient funds for that purpose. The subject resolutions shall not limit the <br />authority of each Member Agency to cease appropriations for the ILJAOC <br />operations as determined by their respective Governing Authorities, provided, <br />however, that a decision to cease appropriations shall be subject to the terms of <br />Section 6.02 below. In addition, where the ILJAOC has an obligation under the <br />terms of this agreement to reimburse a Member Agency for providing personnel, <br />equipment, and/or services to the ILJAOC, the Member Agency providing such <br />personnel, equipment, and/or services may waive its right to reimbursement. <br />When a Member Agency incurs costs eligible for reimbursement under the terms <br />of this agreement, those costs shall include only those, which are not part of the <br />Member Agency's pre-existing infrastructure/operation, prior to the effective date <br />of this Agreement. They also shall not include overhead charges. Costs for the <br />ILJAOC operations referenced in accordance with Section 4.06 shall be shared <br />as follows: <br /> <br />a) Member Agencies with Municipal Police Departments as <br />determined on a per capita basis = 95%. <br />12 <br /> <br />