Professional Auditing Services

The vendor is required to provide to audit its financial statements for fiscal years ending in June 30, 2023, 2024, and 2025, with optional extensions for fiscal years 2026 and 2027.
- Professional auditing and reporting services
1. Annual comprehensive financial report
• The firm shall perform audits of the county's basic financial statements of governmental activities, business-type activities, each major fund, and the aggregate remaining fund information in accordance with all applicable auditing standards, with the objective of expressing an opinion on the financial statements.
• The firm shall perform certain limited procedures involving required supplementary information required by the governmental accounting standards board as mandated by generally accepted auditing standards.
o Management's discussion and analysis.
o Budgetary comparison schedules.
o GASB-required supplementary pension, and OPEB information.
2. First five commission audit report
• The firm shall perform audits of the county's first five commission basic financial statements in accordance with all applicable auditing standards with the objective of expressing an opinion on the financial statements.
3. Public power agency report
• The firm shall perform audits of the county's public power agency basic financial statements in accordance with all applicable auditing standards with the objective of expressing an opinion on the financial statements.
4. Single audit
• The firm shall perform the required procedures for providing a “in relation to” opinion on the schedule of expenditures of federal awards.
• The firm shall coordinate and assist the county to complete the required data collection form for reporting on audits of states, local governments, and non-profit organizations.
5. Management communication
• Provide a separate “management letter” (SAS 114) that includes recommendations for improvement in internal control, accounting procedures and other significant observations that are not considered to be material weaknesses or significant deficiencies.
6. Gann appropriations limit
• The firm shall perform agreed-upon procedures to test and report on the county's Gann appropriation limitation calculation in accordance with the requirements of 5 article XIIIB of the state constitution and proposition 111 and render a letter annually to the county regarding compliance.
- Contract Period/Term: 2 years
- Questions/Inquires Deadline: June 27, 2025