Auditing Services

The vendor is required to provide for auditing services.
- The auditor’s responsibility is to express an opinion on the fair presentation of financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of county in conformity with generally accepted accounting principles (GAAP).
- A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis.
- A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention to those charged with governance.
- Deficiencies in internal control discovered by the auditor that are not material weaknesses or significant deficiencies shall be reported in a management letter to the board of county commissioners. - Likewise, auditor will be aware of the possibility that illegal acts may have occurred; however, the county recognizes that the auditor cannot be expected to provide assurance that illegal acts will be detected.
- County commissioners are informed of each of the following:
• The auditor’s responsibility under generally accepted auditing standards
• Significant accounting policies
• Management judgments and accounting estimates
• Significant audit adjustments
• Other information in documents containing audited financial statements
• Disagreements with management
• Management consultation with other accountants
• Major issues discussed with management prior to written documentation
• Difficulties encountered in performing the audit
- The auditor shall also express an opinion on the following constitutional officer financial reports:
• Tax collector
• Supervisor of elections
• Sheriff
• Clerk of circuit court and county comptroller
• Property appraiser
- The auditor shall assist the comptroller in the preparation and review of the federal single audit data collection form.
- The auditor shall prepare an “in-relation-to” report on these schedules and/or report on management’s assertion about compliance with specified state grants and aids requirements, as applicable.
- The auditor shall also provide the following reports on compliance and on internal control over financial reporting based on an audit of special-purpose financial statements performed in accordance with governmental auditing standards for each constitutional officer.
- The auditor shall prepare the federal single audit data collection form.
- The auditor shall perform the financial condition assessment procedures pursuant to the rules of the auditor general.
- Contract Period/Term: 3 years
- Questions/Inquires Deadline: March 14, 2025