Specifications include, but are not limited to: 1. General Audit a. Johnson County will send its Comprehensive Annual Financial Report (CAFR) to the Government Finance Officers Association of the United States and Canada for review in their Certificate of Achievement for Excellence in Financial Reporting program. It is anticipated that the auditor will be required to provide limited assistance to Johnson County to meet the requirements of that program. The audit of the financial records of the County’s various accounting systems shall be performed in a manner that would continue to assure that the CAFR will meet the criteria to apply for the Certificate of Achievement for Excellence in Financial Reporting. b. An opinion shall be rendered on whether the County’s financial statements, which include the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Johnson County, Kansas, for the year audited are fairly presented in conformity with accounting principles generally accepted in the United States of America. The auditor is not required to audit the introductory section, combining and individual nonmajor fund financial statements and schedules, and statistical section contained in the comprehensive annual financial report; however, the auditor is to provide an “in-relation-to” opinion on the combining and individual nonmajor fund financial statements and schedules, based on the auditing procedures applied during the audit of the basic financial statements. The auditor shall also be responsible for performing certain limited procedures involving supplementary information required by the Governmental Accounting Standards Board, as mandated by generally accepted auditing standards. The audit will also include certain limited procedures over the Management’s Discussion and Analysis document. The audit report shall be signed by June 10, 2019. c. The audit shall be made in accordance with auditing standards generally accepted in the United States of America as set forth by the American Institute of Certified Public Accountants; the Kansas Municipal Audit Guide, 2019 Revision (K.S.A. 10-1208, 12-866, 13-14d12, 75-1122); the provisions of Government Auditing Standards, December 2011 revision, issued by the U.S. Government Accountability Office; and any other applicable federal and state regulations as they pertain to financial and compliance audits. Accordingly, the audit shall include such tests of the accounting records and such other auditing procedures as considered necessary in the circumstances.