Specifications include, but are not limited to: a. An examination of financial records of the Unified Government’s various accounting systems shall be performed in a manner that will certify the Unified Government’s Annual Comprehensive Financial Report (ACFR – as found on the Unified Government’s web site) to meet the Government Financial Officer’s Association Certificate of Excellence award in financial reporting. An opinion shall cover all combined and combining financial statements and individual funds and account group statements, to be signed by May 12. b. The examination shall be made in accordance with generally accepted auditing standards, the Kansas Municipal Audit Guide, 1997 Revision (K.S.A. 10-1208, 12-866, 13-1243, 13-14d12, 75-1122), the provisions of Government Auditing Standards issued by the U.S. Comptroller General, as they pertain to financial and compliance audits, the provisions of the federal Single Audit Act of 1984 (as amended in 1996), the provisions of OMB’s Circular A-133 (Example: Appendix H), Audits of States, Local Government and Non-Profit Organizations and the related Compliance Supplement, or any other applicable federal and state regulations and, accordingly, shall include such tests of the accounting records and such other auditing procedures as considered necessary in the circumstances. Currently, the Legislative Auditor performs the field work required for the OMB A-133 Single Audit (Federal Grants) and will continue to do so as staffing allows. c. The examination shall produce an audit opinion encompassing all the considerations mentioned above. In addition, a consent letter shall be provided to allow the Unified Government to include sections of the ACFR, as well as include the independent auditor’s name and address in the official statement without further consent or cost. d. The audit firm shall prepare reports on internal control related to the financial statements and major programs. These reports will describe the scope of testing of internal control and the results of the Audit Firm’s tests of internal controls. e. The audit firm shall prepare the single audit for the Unified Government, to be completed by September 30th of each year of the contract. f. The audit firm shall prepare the audit of the Revolving Loan Fund, Federal Grant Program. This currently consists of 1 loan.
