Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue, as required by generally accepted auditing standards, and Government Auditing standards, OMB Circular a133, and the laws and regulations of the State of Georgia, including but not limited to the following: • A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles. • A report on compliance and on internal control over financial reporting based on an audit performed in accordance with Government Auditing Standards. • A report on the Schedule of Expenditures of Federal Financial Assistance. • A report on compliance and internal control over compliance applicable to each major federal award program. • A report on the Supplementary Schedule of State Financial Assistance. • A report on the internal control over compliance in accordance with the State Single Audit Act. • A report on compliance with the general requirements applicable to state financial assistance programs. • A report on compliance with specific requirements applicable to major state financial assistance programs. • Report of Local Government Finances to be submitted to the Georgia Department of Community Affairs.
