A. General Nature of Services Required The General Assembly tasked the APA with conducting a “special audit of the Jefferson County Public Schools.” 2024 Kentucky House Bill 6, § 1, Part I.A.22(9). The scope of the special examination is within the APA’s discretion and will determine, among other things, (1) whether JCPS is appropriately and effectively utilizing its funds and (2) whether JCPS is a safe learning and working environment. B. Engagement Standards to be Followed Subject to the discretion of the APA and the FIRM, taking into account the objectives of the engagement, the experience and expertise of the FIRM, and the investigatory tools and methods used to perform a successful examination, certain portions of the engagement as specifically determined in writing by the parties may be performed in accordance with auditing standards generally accepted in the United States of America, guidance issued by the American Institute of Certified Public Accounts, and Government Auditing Standards issued by the Comptroller General of the United States.
