To meet the requirements of this request for proposals, the audit shall be conducted in accordance with auditing standards generally accepted in the United States of America, promulgated by the American Institute of Certified Public Accountants (AICPA) and in accordance with standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and the Official Code of Georgia Annotated as well as all applicable federal, state, local or other programmatic audit requirements. If a Single Audit is required as a part of the annual audit, the audit shall be performed in accordance with American Institute of Certified Public Accountants (AICPA) Standards (GAAS), Government Auditing Standards, the Single Audit Act Amendments of 1996, and the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; and other procedures you consider necessary to enable you to express an opinion on the following: • The financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Tifton, Georgia • Compliance and Internal Control over financial reporting based on an audit of financial statements performed in accordance with governmental auditing standards • Compliance with requirements applicable to each major program and internal control over compliance with OMB Circular A-133 • Special County One-Percent Sales and Use Tax
