The audit shall be performed in accordance with: ● Generally accepted auditing standards and standards applicable to financial audits contained in Government Auditing Standards. ● The Single Audit Act of 1984 and later amendments. ● Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). ● Missouri 5 CSR 30-4.030, Audit Policy and Requirements. The financial statements shall include, but not be limited to: ● Statement of Net Position – Modified Cash Basis. ● Statement of Activities – Modified Cash Basis. ● Balance Sheet – Modified Cash Basis – All Governmental Funds. ● Statement of Revenues, Expenditures and Changes in Fund Balances – Modified Cash Basis – All Governmental Funds. ● Reconciliation of the Governmental Funds Balance Sheet with the Government-Wide Statement of Net Position – Modified Cash Basis. ● Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances with the Government-Wide Statement of Activities – Modified Cash Basis. ● Notes to the Basic Financial Statements. ● All Required Supplementary Information and Other Supplementary Information. ● All reports and schedules as required by State of Missouri law and regulations.
