Specifications include, but are not limited to: 1. General Purpose Financial Statements 1.1 Berkeley County desires the auditor to express an opinion on the presentation of its General Purpose Financial Statements in conformity with generally accepted accounting principles. 1.2 Berkeley County will include the combining, individual and account group statements and schedules within the financial statements as supplementary information and requires the auditor to cover such data in the audit report, within an “in relation to” paragraph. 1.3 Berkeley County also desires the auditor to prepare for management a report on the internal control structure based on the auditor’s understanding of the control structure and assessment of control risk. 2. Reports on Federal Financial Assistance and Supplementary Schedules 2.1 The auditor is required to audit the schedule of federal financial assistance. 3. To meet the requirements of this Request for Proposals, the audit shall be performed in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants, the standards for financial audits set forth in the U.S. General Accounting Office’s Government Auditing Standards, the provisions of the Single Audit Act Amendments of 1996 and the provisions of the U.S. Office of Management and Budget (OMB) Uniform Guidance (2.CFR.200), Audits of State and Local Governments, and Non-Profit Organizations. 4. Following completion of the audit of the fiscal year’s financial statements, the auditor shall issue: 4.1 A report on the presentation of the financial statements in conformity with general accepted accounting principles. 4.2 A report on the internal control structure based on the auditor’s understanding of the control structure and assessment on control risk. 4.3 A report on compliance with applicable laws and regulations. 4.4 A report on the internal control structure used in administering federal financial assistance. 4.5 A report on compliance with laws and regulations related to major federal financial assistance programs. This report should include an opinion on compliance with specific requirements applicable to major federal assistance programs.