Specifications include, but are not limited to: The Town of Weston desires the auditor to express an opinion on the fair presentation of its general purpose financial statements in conformity with generally accepted accounting principles. The auditor shall also be responsible for performing certain limited procedures involving managements discussion and analysis (MD&A) and required supplementary information (RSI) required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. The auditor is to test compliance with the Single Audit Act as amended and applicable laws and regulations. The auditor is not required to audit the supporting schedules, the Management’s Discussion and Analysis and the Budgetary Comparison contained in the Annual Comprehensive Financial Report should the Town decide to produce an ACFR. To meet the requirements of this request for proposals, the audit shall be performed in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants, the standards for financial audits set forth in the U.S. Comptroller General's Government Auditing Standards as amended in 2024, the provisions of the Single Audit Act as amended in 1996, the provisions of U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State, Local Governments and Non-profit Organizations, and in conjunction and conformity with sections 4-230 through 4-236 of the Connecticut General Statutes (the State Single Audit Act.), and GASB statements in effect at the time of the audit. Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue, as required by generally accepted auditing standards, and Government Auditing standards, OMB Circular a-133, and the Connecticut General Statutes, including but not limited to, the following: • Financial Statement Audit or an Annual Comprehensive Financial Report (15 copies) plus an electronic word searchable pdf of the document • Municipal Audit Questionnaire for Submission to the State Office of Policy and Management • Circular A-133, Federal Single Audit Report (15 copies) • State Single Audit Report (15 copies) • Management Letter (10 copies) • EFS Certification for the Board of Education • A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles. • A report on compliance and on internal control over financial reporting based on an audit performed in accordance with Government Auditing Standards. • A report on the Schedule of Expenditures of Federal Financial Assistance. • A report on the Supplementary Schedule of State Financial Assistance. • A report on the internal control over compliance in accordance with the State Single Audit Act. • A report on compliance with specific requirements applicable to major state financial assistance programs. • A report on compliance with the general requirements applicable to state financial assistance programs.