1. Examination of the financial statements of the District in accordance with: a) Auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. b) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). c) Oregon Revised Statutes as specified in Oregon Administrative Rules 162-10-000 through 162-10- 320 of Minimum Standards for Audits of Oregon Municipal Corporations. 2. Apply limited procedures to required supplementary information, including management’s discussion and analysis. 3. Report on supplementary information other than RSI that accompanies the District’s financial statements. 4. Assistance to District staff on various accounting and reporting issues and questions including implementation of new accounting standards. 5. Written recommendations to management.
