Specifications include, but are not limited to: The following audits will be included in the engagement: • Audit the financial statements of the Governmental Activities, the Business-Type Activities, each major fund and the aggregate remaining fund information, as well as the related notes to the financial statements, which collectively comprise the basic financial statements for the fiscal year ended June 30, 2023 (the County Financial Statement Audit). ➢ This audit includes the “row offices” (i.e., Recorder of Deeds, Register of Wills, Sheriff, and Clerk of Peace), which are separately elected offices, but whose financial information appears on the County’s financial statements. • In accordance with the Single Audit Act of 1984 (plus the 1996 amendments), audit New Castle County’s compliance with the applicable compliance requirements in the U.S. Office of Management and Budget’s (OMB’s) Compliance Supplement (Appendix XI of 2 CFR 200) that are applicable to each of the County’s major federal programs for the year ended June 30, 2023 (the Single Audit). ➢ This audit will include the preparation of the Data Collection Form to the Federal Audit Clearing House for Single Audit Reports, and the electronic submission of the Real Estate Assessment Center (REAC) report to the United States Department of Housing and Urban Development (HUD)
