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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 /> 55 <br />