Independent Auditing Services

The Vendor is required to provide for a qualified and certified independent public accounting firm licensed to practice in the state to conduct an annual audit of the financial accounts and records of the county.
- Provide a single audit and all other auditing services as specified for the fiscal years ending December 31, 2026, 2027, and 2028.
- The County Auditor is appointed by the Board. All claims other than payroll are audited prior to payment to ensure compliance with legal and budgetary requirements. Audited claims are submitted to the County Treasurer, who is responsible for preparing and distributing checks on a semi-monthly basis.
- Encumbrances are reported as reservations of fund balance, and expenditures for such commitments are recorded in the period in which the liability is incurred. Governmental-type funds and expendable trust funds use the modified accrual system of accounting. General fixed assets and general long-term debt account groups are concerned with the measurement of financial position rather than the results of operations.
- A report on the financial statement of the County
- A report on compliance and internal control over financial reporting based on audited financial statements performed in accordance with government auditing standards.
- An auditor’s statement on compliance with grant requirements.
- An auditor's statement as to whether an internal control system exists to provide reasonable assurance that all funds are managed in compliance with applicable laws and regulations.
- Report on recommendations to enhance internal accounting control.