The 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 auditor is not required to audit the supplementary combining and individual fund financial statements and supporting schedules found in the Supplementary Information section of the Annual Comprehensive Financial Report (ACFR). However, the auditor is to provide an "in-relation-to" opinion on these combining and individual fund financial statements and supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. The auditor is not required to audit the introductory section of the report or the statistical section of the report. Required Supplementary Information, including Management’s Discussion and Analysis (MD&A), is not part of the basic financial statements, but is supplementary information required by the Governmental Accounting Standards Board. This supplementary information is therefore not audited, but the auditor shall be responsible for performing certain limited procedures as mandated by generally accepted auditing standards. To meet the requirements of this request for proposals, the audit shall be performed in accordance with generally accepting 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 of 1984 (as amended in 1996) and the provisions of U.S. Office of Management and Budget’s (OMB) Code of Federal Regulations (CFR) Title 2, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and State of Utah Legal Compliance Audit Guide.
