The auditor shall perform an audit of the School department accounts in accordance with the requirements of Title 20-A MRSA, Section 6051, which will include examining the Financial Report of Public Schools submitted to the State Department of Education on Form EF-M-45 for fairness of presentation. The auditor shall perform a financial and compliance audit for all Federally assisted programs in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. The auditor shall perform a compliance audit for all agreements required by the Maine Uniform Accounting and Auditing Practices for Community Agencies. The auditor must prepare and file the Municipal Audit Procedural Form and a copy of the auditor’s report with the State Department of Audit within thirty (30) days after completion of the audit. The auditor shall be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards.
