Specifications include, but are not limited to: 1. The Fire District desires the auditor to express an opinion on the fair presentation of its basic financial statements, which will include government-wide financial statements, fund financial statements, and notes to the financial statements in conformity with generally accepted accounting principles and as required by the Governmental Accounting Standards Board. 2. The auditor shall also be responsible for performing certain limited procedures, as required by generally accepted auditing standards, involving required supplementary information mandated by the Governmental Accounting Standards Board. Required Supplementary Information: • Management’s Discussion and Analysis • Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual • Schedules related to defined benefit plans and OPEB plans, if applicable 3. The Fire District also desires the auditor to express an "in-relation-to" opinion on the supplementary financial statements and schedules based on the auditing procedures applied during the audit of the basic financial statements. Supplementary financial statements, schedules and information shall include: • Tax Collector’s Annual Report - a statement as to uncollected taxes outstanding at the close of the last fiscal year according to the years for which the taxes were assessed; o The Tax Collector’s Annual Report should be presented in accordance with the revised format requirements of the RI Department of Revenue - Division of Municipal Finance (contact the Division for the most current template). • Modify as applicable: o Combining Fund-level Statements (at the option of the fire district) o Supplementary schedule of expenditures of federal awards, if applicable. 4. Major Federal Programs: If applicable, an audit of major programs shall be performed in accordance with criteria outlined in OMB Guidance 2 CFR part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (OMB Uniform Guidance) - Subpart F – Audit Requirements. 5. Other schedules may be required by the fire district.