The Allegany County Board of Education desires the auditor to express an opinion on the fair presentation of its government-wide statements and fund financial statements in conformity with accounting principles generally accepted in the United States of America. In addition, the auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board in accordance with auditing standards generally accepted in the United States of America. Allegany County Board of Education also presents combining fund financial statements. The Single audit, including Schedule of Expenditures of Federal Awards will be reported separately, if possible, and desires the auditor to express an opinion on the fair presentation of such information in relation to the basic financial statements as a whole, in accordance with the auditing standards mentioned above. The successful firm will also prepare the Allegany County Board of Education’s financial statements, required supplementary information, notes and supplementary information consistent with prior years’ presentations in the format required for review and approval by Board of Education staff. We have designated an individual with suitable skill, knowledge, or experience to oversee your services and have assumed all management responsibilities for those financial statements and related notes, required supplementary information, and other supplementary information.