External Independent Auditing Services

The Vendor is required to provide of external independent auditing services.
- To be the preeminent provider of the highest quality education that empowers all students to be productive lifelong learners and responsible global citizens.
- Qualified public accounting firms whose partners or officers are independent Certified Public Accountants (CPAs) and duly licensed to practice in the State of Florida in accordance with government auditing standards.
- The examination is to be conducted to the extent necessary for the External Auditor to express an opinion about whether the financial statements fairly present the financial position of the District in conformity with generally accepted accounting principles.
- The auditor general’s last audit was for the fiscal year ending June 30, 2025, and they will be auditing the district’s records for the fiscal year ending June 30, 2025.
- The accounting firm shall prepare the audit report as prescribed by the stated standards.
- The audit will measure compliance with applicable laws, policies, and procedures.
- The audit procedures and report shall abide by generally accepted auditing standards, government auditing standards, and any amendments and revisions thereto, issued by the comptroller general of the country.
- Said audit shall include, but not be limited to, purchasing and travel card expenditures, and payroll functions.
- Reportable conditions related to the internal control structure shall be communicated in writing in accordance with generally accepted auditing standards.
- The internal control structure includes the control environment related to accounting systems and specific control procedures. In order to assess the control risk, the accounting firm is to perform tests of controls and properly document this assessment.
- Sufficient understanding of the District's internal controls is to be obtained by the External Auditor to assess risks, plan the audit, and determine the nature, timing, and extent of testing to be performed.
- The audit report shall include the External Auditor’s opinion on the School Board’s basic financial statements, Audited Financial Statements, and Management Letter in accordance with the rules of the Auditor General of the State.
- The audit report shall contain the external auditor’s opinion on the financial statements of the school board taken as a whole. If an unmodified opinion cannot be expressed, the nature of the modification shall be stated succinctly in the opinion.