Specifications include, but are not limited to: 1. A thorough examination in accordance with generally accepted auditing standards of the financial information and supplemental schedules for all City funds. The City requires at least two Single Audits for the FY 2023-2024, and 2024-2025, and potentially more. 2. Year-end fund account combinations, government wide, and governmental fund and proprietary fund financial statements. 3. Drafting of the ACFR in accordance with all applicable GASB and/or FASB pronouncements. 4. An examination, if applicable, in accordance with the laws of Oregon and the Single Audit Act Amendments of 1996 and OMB Circular A-133. 5. Assistance with and review of Management Discussion and Analysis (MD&A) and incorporating the MD&A in reports.
