To meet the requirements of this request for proposal, the audit shall be performed in accordance with Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants. These audits are to be performed in accordance with the provisions included in this request for proposal. The Village of Park Forest desires the auditor to express an opinion on the fair presentation of its general-purpose financial statements in conformity with Generally Accepted Accounting Principles. The auditor shall also be responsible for preparing the supplementary information required by the Government Accounting Standards Board as mandated by Generally Accepted Auditing Standards. The audit report will be prepared according to program requirements of the Government Finance Officers’ Association Certificate of Achievement (COA) Program. The Village staff will prepare the transmittal letter, the management’s discussion and analysis and statistical schedules. The auditor will review the transmittal letter, the management’s discussion and analysis and statistical section for consistency. The auditors shall provide to the Village all audit adjustments including the appropriate backup documentation and will meet with staff, if requested, to discuss these final adjustments.