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EXHIBIT B <br />Services Required <br />1) An audit and. an opinion on the basic financial statements for the County and.for:the <br />Board and for each Constitutional Officer. Financial statements are to -be prepared in <br />accordance with :all applicable GASB requirements._ <br />2) The.audit is.to be done in accordance with the requirements contained in the <br />...Introduction section of the Request For Proposal for Independent Auditing Services (page <br />2). <br />3) Review and. makerecommendations for required note disclosures for the County's <br />.Comprehensive Annual Financial Report. <br />4) Following the completion of the audit of the fiscal year's financial statements, the <br />auditor shall issue the following reports for the County and each: individual constitutional <br />officer: <br />a. An:independent auditors' report. <br />b. A report on internal control over financial reporting and:°compliance. <br />c. Reports on compliance.with specific requirements applicable to federal and <br />state financial assistance programs. <br />d. The auditor shall communicate in a letter to management any reportable <br />conditions found during the audit. <br />f. Other reports as required by law or other governing bodies. <br />5) Special Reports for the County: <br />a.' Schedule of Activity Landfill Management Escrow Account as prepared in <br />accordance with: Rules 62-701:630(5) and. 62-701:730(11), Florida Administrative <br />Code. <br />b.. Data Collection Form to the Federal Audit Clearinghouse (SF -SAC) as required <br />by OMB Circular A-133. <br />c. Review of Annual Financial Report due to Department of Financial Services... <br />d. Statement of County Funded Court -Related -Functions.as required by 29.008 <br />Florida Statutes. <br />e..Statement of:compliance for budget and. performance measures as required. by <br />28.35 and 28.36 Florida Statutes. <br />f. Other compliance, reports as required by the State or regulatory organizations. <br />6) Assistance in providing :guidance and implementing change_ s in governmental <br />accounting standards. <br />7) If the County issues debt, for which the official statement in connectionwith the debt <br />contains basic financial statements arid the indeperndent auditors' report, the firm shall be <br />required.to issue a "consent and citation of -expertise" as auditor and any necessary <br />"comfort letters" at no additional ;cost to the County. <br />�. 1 <br />