Specifications include, but are not limited to: To meet the requirements of this request for proposal, the audit, reports and financial statements shall be performed in accordance with Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants and performed in accordance with the provisions in this request for proposal. The County 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 auditors shall provide the County all audit adjustments including the appropriate backup documentation and will meet with staff, if requested, to discuss these final adjustments. The County also desires the auditor to provide an “in-relation-to” opinion on the supplementary information based on the auditing procedures applied during the audit of the basic financial statements. The auditor shall also be responsible for performing certain limited procedures involving the required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. Also, the auditor is to provide an “in-relation-to” report on the County’s schedule of expenditures of federal awards based on the auditing procedures applied during the audit of the financial statements. The County is required to have an audit performed on the major federal programs of the County in accordance with OMB Circular A-133. The auditor will be required to test internal controls and compliance for major federal award programs administered by the County. It is anticipated the County will require a Single Audit for each of the three years covered by this request. The County is required to have an audit performed of the Kendall Area Transit Program specifically for the 5311 federal grant award and Illinois Downstate Operating Assistance Program grant award. The auditor will be required to test internal controls and compliance for the federal and state award programs administered by the County and create annual financial statements for the two programs. The County also desires the auditor to assist in preparation of Supplementary Financial Information and the Statistical Section and to perform a review of the final annual budget appropriation document, if requested.