Annual Auditing Services

The Vendor is required to provide auditing services for a period of three years, with an option to extend for two additional years, beginning with the 2025-26 fiscal year.
- Succeeding annual renewals after the 2025-26 fiscal year will be based on satisfactory performance of the previous year’s audit.
- The annual audit must include, but will not be limited to the following:
•    Bank statements, investment records, cash receipts journal, general ledger, cash disbursements records, budget, school calendar, student activities, etc. 
•    Transportation and attendance records. 
•    Cash receipts and disbursements for test period. 
•    Teacher records -- w-2's, payroll deductions, etc.
•    Insurance journals. 
•    The district is self-funded. 
•    Food service data. 
•    Federal programs as required.
- The audit will review and test the district’s system of internal accounting control and the system of administrative control to ensure that the district complies with dese rules, and state and federal laws and regulations.
- The audit report must state whether the examination disclosed instances of significant noncompliance with laws and regulations.
- A management letter is required and should include a statement of audit findings and recommendations affecting the financial statements, internal control, accounting, accounting systems, procedures, and management practices of the district and any material matter.