Ter services requested are the audit of the District’s financial statements in accordance with the following audit standards, as applicable: • Generally accepted auditing standards in the United States • Government Auditing Standards, issued by the Comptroller General of the United States • Federal Single Audit Requirements for Federal Awards (Uniform Guidance), when applicable • State Single Audit requirements of the State Single Audit Act The reports required to be issued are as follows: • Independent Auditors Report on the fair presentation of the financial statements in conformity with generally accepted accounting principles, including an opinion on the fair presentation of the supplementary schedules. • Required Federal Single Audit Reports in accordance with Government Auditing Standards and Uniform Guidance • Required State Single Audit Reports in accordance with Government Auditing Standards and State Single Audit Act and Compliance Supplement • Recommendations to management reported to the Board in a separate letter • Irregularities and illegal acts. Shall be communicated immediately in a written report to the following parties: Chair of the Board of Education, and Chair of the Finance Committee, Superintendent and Director of Finance and Operations. • Municipal Audit Questionnaire for Submission to the State Office of Policy and Management
