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direct and material effect on the determination of general purpose financial statements amounts may be detected. The Auditor will infomh the County with respect to illegal acts or material errors that come to their attention during the course of the audit. Compliance with laws, regulations, contracts, and grants applicable to the County is the responsibility of the County's management. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, the Auditor will perforin test of the County's compliance with certain provisions of law, regulations, contracts, and grants. However, except for major federal financial assistance programs, the objective is not to provide an opinion on overall compliance with such provisions. As required by government auditing standards, the Auditor will prepare a separate written report on their test of compliance with applicable laws and regulations. This report will contain a statement of positive assurance on those items which were tested for compliance, negative assurance on those items not tested, and a description of all material instances of noncompliance. As required by OMB Circular A-133, the Auditor will consider and test the County's internal control stmeture policies and procedures used in administering federal financial assistance programs. Based on this consideration and these tests, the Auditor will assess risk and determine the nature, timing, and extent of testing compliance with requirements that, if not complied with, could have material effect on a major federal financial assistance program. Also, in connection with the audit of the financial statements or consideration of the internal control structure over federal assistance programs, ifthe Auditor selects a transaction for testing that is applicable to a nonmajor program, they will also test it generally for compliance with laws and regulations. In accordance with OMB Circular 133, the Auditor will prepare the following separate written reports: • Schedule of Expenditures of Federal Awards • Schedule of Findings and Questioned Costs—Federal Awards • Compliance and Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards