Specifications include, but are not limited to: 1. All reports should be addressed to the Honorable Chairman and Members of the Board of Trustees of Lexington County School District Two. 2. The audit work must be performed in accordance with generally accepted auditing standards as established by the American Institute of Certified Public Accountants and generally accepted government auditing standards as established by the United States General Accounting Office, Comptroller General of the United States. 3.An opinion on compliance with applicable regulations must be rendered as discussed in the SDE’s Audit Guide. 4.The reports must include School District comments and responses on all exceptions detailed in published reports.