3.0 Overview. There are seven services which are required as part of this Request for Proposal. All services must be included in the proposal in order for it to be considered. 3.1 Comprehensive Annual Audit. The auditor will examine, prepare and issue an auditor’s opinion on the City’s ACFR in accordance with generally accepted auditing standards and government accounting standards. The examination will include all the Funds of the City. The examination will also include any other entities which, under GASB 14, should be included as part of the report. It is the City’s opinion that the City has identified all entities that are currently part of its reporting entity. If additional entities are found to meet the criteria for inclusion as part of the City’s reporting entity, the auditing firm must include them in the ACFRafter consulting with the City.
