Specifications include, but are not limited to:. The annual audit must include the following services: All work must be completed by December 1, 2020 Audit information of North Dakota Development Fund, Inc. as of June 30, 2020: Perform audit under Generally Accepted Auditing Standards and Government Auditing Standards of the basic financial statements of North Dakota Development Fund, Inc. as of the year ended June 30, 2020 the governmental activities the business‐type activities the aggregate discretely presented component units each major fund and the aggregate remaining fund information Required Supplementary Information: Management’s Discussion and Analysis Supplementary Information to be audited: Combining Balance Sheets Combining Statement of Revenue, Expenses and Changes in Net Position Combing Statements of Cash Flows Issue written report upon completion of the audit to the Board of Directors Present the audit to the Legislative Audit and Fiscal Review Committee Non-attest Services Prepare or assist with preparing financial statements in conformity with U.S. generally accepted accounting principles Onsite presence as needed
