The services to be provided include, but are not limited to, the following: 1. Audit Services: - Audit the financial statements of the governmental activities, business-type activities, aggregate discretely presented component units, each major fund, and the aggregate remaining fund information, including related notes. - Conduct the audit in accordance with generally accepted auditing standards in the United States and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. - Apply certain limited procedures to required supplementary information (RSI) including management's discussion and analysis (MD&A), budget analysis schedules, and changes in pension liability and contributions schedules. - Provide an opinion on the supplementary information other than RSI accompanying the financial statements. Other Services: - Assist in calculating depreciation expense by inputting new capital asset purchases and dispositions from a list provided by the city. 2. Supplementary Information: - Combining statements, individual statements, and schedules. - Budget analysis schedules of Hotel/Motel and Confiscated Assets. - Schedules of Special Purpose Local Option Sales Tax (SPLOST). - Schedules of Grants.3. Audit Procedures - General: - Examine, on a test basis, evidence supporting the amounts and disclosures in the financial statements. - Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. - Plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. 4. Internal Control: - Obtain an understanding of the government and its environment, including internal control sufficient to assess the risks of material misstatement. - Communicate to management and those charged with governance any internal control-related matters required under AICPA professional standards and Government Auditing Standards. 5. Compliance: - Perform tests of compliance with provisions of applicable laws, regulations, contracts, and grants. - Provide a report on internal control related to the financial statements and compliance with laws, regulations, contracts, and grant agreements. 6. Other Services: - Assist in calculating depreciation expense by inputting new capital asset purchases and dispositions from a list provided by the city. - Assist in completing annual Report of Local Government Finance.
