Specifications include, but are not limited to: A single financial audit is requested for the fiscal year ended June 30, 2024. The audit shall be performed in accordance with Generally Accepted Auditing Standards (GAAS), as promulgated by the American Institute of Certified Public Accountants (AICPA); the AICPA Audits of State and Local Governmental Units Audit and Accounting Guide; and the Government Auditing Standards, published by the U.S. General Accounting Office (GAO). Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The audit must be completed, and the State financial report verified by October 1, 2024. The report to the School Board must be presented prior to November 30, 2024. The auditor must deliver copies of the report to the State Auditor’s Office, The Utah State Office of Education, and to the Emery County School District. The auditor will be expected to audit the financial statements which will include the Federal Single Audit report and will prepare the auditor’s required documents for the Annual Comprehensive Financial Report.