Specifications include, but are not limited to: The Consultant shall: (1) express an opinion on the District’s financial statements of governmental activities, discretely presented component unit, each major fund, and the aggregate remaining fund information, which collectively comprise the District’s basic financial statements; (2) express an opinion on the required supplementary information (budget comparison information for major funds), the combining individual non-major fund financial statements and other financial schedules (including those related to Oregon PERS (Public Employee Retirement System) obligation and other postemployment benefits); (3) disclaim an opinion on the financial statements introductory and statistical sections;
