SOL1113511 - Independent Auditing Services

A fiscal and compliance audit of the SANDAG Comprehensive Annual Financial Report (CAFR). The CAFR will include the other reporting entities identified below (Related Entity Audits) for which SANDAG has oversight responsibility. The auditor is not required to audit Management’s Discussion and Analysis, Required Supplementary Information or Statistical Information but is required to apply certain limited procedures as required by generally accepted auditing standards. The auditor is required to provide an “in-relation-to” report on the combining and individual fund statements and schedules based on the auditing procedures applied during the audit of the basic financial statements.

SANDAG anticipates it will send its CAFR to the Government Finance Officers Association of the United States and Canada for review in its Certificate of Achievement for Excellence in Financial Reporting program. It is anticipated that the auditor will be required to provide special assistance to SANDAG to meet the requirements of the program.