Specifications include, but are not limited to: The selected independent auditor will be required to perform the following tasks: 1. The audit firm will perform an audit of all funds of the Town of Mansfield, Region 19 Board of Education and the Eastern Highlands Health District. The audit will be conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, issued by the Comptroller of the United States. The Town’s and the Region’s Annual Comprehensive Financial Reports (ACFR) will be prepared, word processed and bound by the audit firm. The annual financial report of the Health District will be prepared, word processed, and bound by the audit firm. The audit firm will render their auditors’ report on the basic financial statements which will include both Government-Wide Financial Statements and Fund Financial Statements. The audit firm will also apply limited audit procedures to Management’s Discussion and Analysis (MD&A) and required supplementary information pertaining to the General Fund and each major fund of each entity. 2. The audit firm will perform a single audit on the expenditures of federal and state grants in accordance with the Federal Uniform Guidance and the State of Connecticut Single Audit Act. The audit firm will render the appropriate audit reports on internal control over financial reporting based upon the audit of each entity’s financial statements in accordance with Government Auditing Standards and the appropriate reports on compliance with requirements applicable to each major program and internal control over compliance. The single audit report will include appropriate schedules of expenditures of federal and state awards, footnotes, findings and questioned costs, including reportable conditions, material weaknesses and follow up on prior audit findings where required. 3. The audit firm shall provide limited audit review of the Education Financial System (“EFS”) End of Year School Report in conformance with the State of Connecticut Department of Education. The audit firm will complete and submit to the SDE the Local School District Audit Review Package for the EFS Data and the October PSIS Data...
