Specifications include, but are not limited to: Qualified accounting firms to perform the County’s annual audit for its fiscal year ending June 30, 2019. 1. Perform and complete a financial and compliance audit of the financial statements of all governmental, proprietary including jail commissary fund and fiduciary funds of the County. 2. In accordance with KRS 91A.040 the auditor shall: a. Examine the financial statements of all governmental, proprietary including jail commissary fund and fiduciary funds of the County; b. Prepare all audit information in accordance with generally accepted governmental auditing standards, which includes such tests of the accounting records and such auditing procedures as considered necessary in the circumstances. Where the audit covers the use of state or federal funds, appropriate state or federal guidelines and program compliance shall be utilized and determined; c. Prepare ten (10) printed bound reports and one (1) unbound report embodying financial statements and opinions. d. Express and overall opinion as to whether the statements of revenues and expenditures presents fairly the financial position of the County, or state the reasons why an overall opinion cannot be expressed; e. Reviews internal accounting controls, prepares assessment surveys of such control and outlines deficiencies and makes recommendations for improvement of controls