The auditor shall perform a financial audit, a state compliance audit, and depending on levels of federal funding, a single audit of the City for each fiscal year of the contract period in accordance with the following: 1. Auditing standards generally accepted in the United States of America, as promulgated by the American Institute of Certified Public Accountants (AICPA); 2. The AICPA Audits of State and Local Governmental Units audit and accounting guide; 3. Government Auditing Standards, 2024 revision, published by the U.S. Government Accountability Office; 4. For the state compliance audit – the Uniform Accounting Manual for Utah Cities, issued by the Office of the Utah State Auditor; 5. For the single audit – the Single Audit Act; OMB Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations and related OMB A-133 Compliance Supplement (as applicable).
