The vendor required to provide professional auditing financial report and the individual elected official's audit reports shall include an opinion letter on the financial statements (including notes to financial statements).
- Requirement:
1. This single report shall include the following as required by chapter 10.550 rules of the auditor general and governmental accounting, auditing and financial reporting (GAAFR) in order to comply with GFOA requirements for certifications:
• An index;
• The auditor's opinion letter on the financial statements reported upon;
• The auditor's comments as required by section (b-1b) of this rule;
• The basic financial statements reported on, together with the related footnotes; and board pronouncements.
• The individual financial statements of each of the county agencies as defined herein together with any supplemental data.
2. The audit report shall contain the auditor's comments which, among other matters, shall, for each county agency as defined herein, make special mention of the following material items discovered within the scope of the audit:
• Whether irregularities reported in the preceding annual financial audit have been corrected;
• Whether recommendations made in the preceding annual financial audit have been followed;
• Recommendation to improve the county agency's present fiscal management, accounting procedures, and internal control;
• Violation of the laws, rules and regulations discovered within the scope of the financial audit shall be disclosed regardless of materiality;
• Illegal expenditures discovered within the scope of the financial audit shall be disclosed regardless of materiality;
• Improper or inadequate accounting procedures;
• Failures to properly record financial procedures;
• Other fiscal inaccuracies, irregularities, shortages, and defalcations discovered by the auditor.
- The annual financial audit shall be made in accordance with generally accepted auditing standards.
- Budget: FY 2025/2026 is $129,810,845
- Contract Period/Term: 5 years
- Questions/Inquires Deadline: February 25, 2026
