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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 GASB Statement 34 , <br /> 2 ) The audit is to be done in accordance with the Rules of the Auditor General , <br /> Chapter 10 . 550 , the Single Audit Act , OMB Circular A- 133 , the GAO Yellow Book , <br /> Government Auditing Standards , and the AICPA Auditing Standards . <br /> 3 ) Review and recommendation 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 . A report on the fair presentation of the financial statements in conformity <br /> with general accepted accounting principles . <br /> b . A report on the internal control structure based on the auditors ' <br /> understanding of the control structure and assessment of control risk . <br /> c . A report on compliance with applicable laws and regulations . <br /> d . Reports on compliance with specific requirements applicable to federal <br /> and state financial assistance programs . <br /> e . The auditor shall communicate in a letter to management any reportable <br /> conditions found during the audit for each constitutional office . <br /> f. Other reports as required by law or other governing bodies . <br /> 5 ) A Component Unit Financial Report for the Indian River County Housing Authority . <br /> 6 ) Special Reports for the Board of County Commissioners : <br /> a . Criminal Justice Trust Funds Compliance Report as required by Section 27 . 3455 <br /> Florida Statutes . <br /> b . Statement of Conflict Counsel Fees and Statement of Conflict Council Expenses <br /> and Costs Report as required by Section 925 . 037 ( 5 ) Florida Statutes <br /> c . Schedule of Other Cash and Investments of the Solid Waste Disposal District as <br /> required by rule 17 . 701 , Florida Administrative Code . <br /> d . Data Collection Form to the Federal Audit Clearinghouse ( SF -SAC ) as required <br /> by OMB Circular A- 133 . <br /> 7 ) Special Reports for the Clerk of the Circuit Court : <br /> a . Statement of County Funded Court- Related Functions as required by 29 . 008 <br /> Florida Statutes . <br /> b . Statement of compliance for budget and performance measures as required by <br /> 28 . 35 (6 ) ( b ) . <br /> c . Other compliance reports as required by the State or regulatory organizations . <br /> 1 <br />