The vendor required to provide auditor shall also be independent as that term is defined in the ethical rules of the agency.
- Audit the financial statements
• Audit the financial statements of county as a whole and its discretely presented component unit county.
• The audit shall result in the preparation of financial statements from the audited records of the owner by the auditors with the auditors’ opinion and notes thereon.
• The auditors’ opinion shall be unqualified unless the auditor furnishes to the owner on a timely basis, reasons for qualifying the opinion, disclaiming an opinion or rendering an adverse opinion.
- Prepare the schedule of expenditures of federal awards and data collection form (federal grants audit)
• The audit of the financial statements, the auditor shall perform tests and report on compliance in accordance with government auditing standards issued by the comptroller general of the country, and the specifications for audits of counties, cities and towns issued by the auditor of public accounts of the agency.
- Compliance auditing
• The audit of the financial statements, the auditor shall perform test and report on compliance in accordance with government auditing standards, OMB circular a-133, audits of state and local governments, and the specifications for audits of counties, cities and towns.
- Cost allocation plan
• The auditor shall be responsible for calculating indirect costs and submitting appropriate reports to the state as part of the cost allocation plan involving reimbursable cost from the department.
- Student activities funds
• The student activity funds are audited centrally with the records provided by the individual schools to the auditors.
• The auditors may visit school sites if, in their professional judgment, visits to any sites are necessary.
• The auditor shall prepare a cash basis financial statement report which includes all schools.
• The auditor shall conduct his examination to determine that each school is conducting its financial affairs in compliance with the guidelines for school activity funds issued by the state department of education in march 1989.
• The books of account will be fully balanced, all subsidiary ledgers reconciled to control accounts, and all accounts for all months reconciled no later than September 1 immediately following the statement date.
• The audit of the student activity funds will be billed separately from the audit of the county’s financial statements and will be sent directly to the finance director for the county.
- Internal controls and management recommendation letters
• The auditor shall issue a report on internal controls to the owner containing recommendations to strengthen internal controls should such be necessary.
• The auditor shall issue a report to the finance director for any minor internal control issues or recommendations to improve procedures.
- Contract Period/Term: 1 year
- Questions/Inquires Deadline: December 22, 2025
