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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 make recommendations 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 changes in governmental <br />accounting standards. <br />7) If the County issues debt, for which the official statement in connection with the debt <br />contains basic financial statements and the independent 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 />