Specifications include, but are not limited to: • The audit shall be a financial and compliance review of all County funds. (See Appendix “A”) • The firm shall adhere to generally accepted government auditing standards under the financial reporting model under GASB 34. • The audit shall cover the one-year period from January 1, 2018 to December 31, 2018. • The firm shall submit a final draft of its report to be presented at an exit conference no later than July 15, 2019. • The firm shall agree to utilize the County’s staff to perform all work of an assisting nature, consistent with generally accepted government auditing standards, whenever qualified County employees are available. • The firm shall express an opinion on the financial statements. • The County also expects the firm to assist in the preparation of the financial statements required and additional supplementary data. The firm shall provide copies of all audit adjustments to the County’s Financial records and substantiating data for them.