Specifications include, but are not limited to: The County of Georgetown desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles. The auditor shall be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. The auditor is not required to audit other supplementary information or the schedule of expenditures of federal awards which accompanies the County’s basic financial statements. However, the auditor is to provide an "in-relation-to" report on such information based on the auditing procedures applied during the audit of the basic financial statements.
