Specifications include, but are not limited to: The auditor shall express an opinion on the fair presentation of the financial statements of Job Service North Dakota for the years ending June 30, 2021, 2022, and 2023. The Firm must give an opinion on supplementary financial information in relation to the financial statements taken as a whole. The firm will report on required supplementary information in accordance with the current guidance from the AICPA. Audits will be done in accordance with: generally accepted auditing standards; Government Auditing Standards issued by the Comptroller General of the United States and Guidelines to Independent Certified Public Accountants Performing Audits of State Agencies, issued by the Auditor. The Firm will also follow the guidance of the AICPA Audit and Accounting Guide “Audits of State and Local Governmental Units,” and any other applicable AICPA audit and accounting guide. Job Service North Dakota received and expended federal funds during fiscal year 2020 and anticipates the same or similar federal programs for the duration of the next audit contract.
