Specifications include, but are not limited to: a) Perform the annual audit for SDPB for the fiscal year ending June 30, 2021. b) The audit must be performed in accordance with the guidelines of the Auditor General and Generally Accepted Government Auditing Standards for financial and compliance audits as set forth in the applicable revision to Government Auditing Standards, issued by the Comptroller General of the United States. The purpose of the audit is to issue an opinion on the General-Purpose Financial Statements of South Dakota Public Broadcasting, and report on its compliance with applicable legal requirements and its internal control structure in accordance with those standards and OMB Circular 133.Audit Report Review and Processing:a) Auditor’s Comments, if any, are required to be included as a part of the final report.b) We will respond to any Auditor’s Comments or reported instances of noncompliance noted in the report. Our response must be included in the report along with our corrective action plan, if any.c) Working papers may be requested by the Auditor General as required by SDCL 4-11-7. d) The IPA shall retain working papers for a minimum of three (3) years from fieldwork date unless notified in writing by a federal agency or the Auditor General to extend the minimum retention period. The IPA shall make working papers available to the Auditor General, federal Inspectors General or their representatives, and subsequent IPA Auditors upon request. e) Auditor will distribute 10 bound copies and 2 unbound copies to South Dakota Public Broadcasting.
