BASIC SCOPE OF SERVICES. 23.1 Audit financial statements of the governmental activities, the aggregate discretely component units each major fund, and the aggregate remaining fund information as of September 30, 2020 and for the year then ended, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. 23.2 Audit the County’s compliance over major federal and state award programs for the year ended September 30, 2020. 23.3 Audit to be conducted with the objectives of firm’s expressing an opinion on each opinion unit and an opinion on compliance regarding the County’s major federal and state award programs. 23.4 Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by Governmental Accounting Standards Board (GASB), who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Firm will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management’s responses to inquiries. Firm will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by accounting principles generally accepted in the United States of America: 23.4.1 Management’s Discussion and Analysis 23.4.2 General Fund Budgetary Schedule 23.4.3 Required Supplementary Pension System Information 23.4.4 Other Post-Employment Benefit (OPEB) Information
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