Proposals are requested for an examination and expression of opinion on the fair presentation of the basic financial statements in conformity with GAAP. The examination must be performed in accordance with GAAS Standards, as set forth by the AICPA, and in accordance with Government Auditing Standards issued by the Comptroller General of the United States. If a Single Audit is required as a part of the annual audit, the audit shall be performed in accordance with AICPA Standards, Government Auditing Standards, the provisions of the federal Single Audit Act and the U.S. Office of Management and Budget (OMB). The audit must also meet the requirements of the applicable laws of the State of Georgia. The Auditor will audit the financial statements of the governmental activities, the business –type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information and the respective changes in financial position and, where applicable, cash flows, thereof [and the respective budgetary comparison for each governmental fund] in conformity with the Governmental Accounting Standards Board as mandated by GAAS
