Auditing and Agreed-Upon Procedures Services

The Vendor is required to provide basic financial statements, which will include government-wide financial statements, fund financial statements, and notes to the financial statements in conformity with generally accepted accounting principles.
- The auditor shall also be responsible for performing certain limited procedures, as required by generally accepted auditing standards, involving required supplementary information mandated by the governmental accounting standards board.
- Required supplementary information shall include:
• Management’s discussion and analysis
• Schedule of revenues, expenditures and changes in fund balance - budget and actual
• Schedules related to defined benefit pension plans and OPEB plans.
- The auditor is not required to audit the supplementary schedule of expenditures of federal awards.