Specifications include, but are not limited to: Jefferson County desires the auditor to express an opinion on the fair presentation of its basic financial
statements in conformity with generally accepted accounting principles.
The auditors will be required to express an opinion on the financial statements based on an audit. The
auditor is required to audit the financial statements of the governmental activities, the business‐type
activities, each major fund, and the aggregate remaining fund information of Jefferson County. The
report shall be issued in accordance with Government Auditing Standards, to include internal control over
financial reporting and tests of its compliance with certain provisions of laws, regulations, contracts and
grant agreements and other matters.
The auditor is not required to audit the introductory section of the report or the statistical section of the
report. The auditor is not required to audit the management’s discussion and analysis, however should
apply certain limited procedures regarding the methods of measurement and presentation of the
required supplementary information.