Specifications include, but are not limited to: Auditor must audit the basic financial statements, consisting of the government‐wide statements and combined statements for all fund types, including major and non‐major funds. However, the Auditor is to provide an "in‐relation‐to" statement on the combining and non‐major fund type statements and supplementary schedules based on the auditing procedures applied during the audit of the basic financial statements. The Auditor is not required to audit the statistical section of the report; this section will remain unaudited but should be reviewed. The Auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. The Auditor shall also be responsible for performing certain limited procedures on management controls on investments and adherence to Summit County’s established investment policies, as required by Utah State law. Should the provisions of the Single Audit Act apply, the schedule of federal and state financial assistance and related Auditor’s reports, as well as the reports on the internal control structure and compliance are to be issued as a separate section of the Comprehensive Annual Financial Report. The Auditor shall prepare the Comprehensive Annual Financial Report to meet all requirements of the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Program (CAFR Program).