Independent Auditor Services

The Vendor is required to provide for audit services based upon the district's board approval of the proposal will be for the fiscal year ending June 30, 2026.
- The organization-wide audit will encompass the basic financial statements, combining statements, data security review and other schedules for the District for the fiscal year ending June 30, 2026.
- The audit is to be performed in accordance with Generally Accepted Government Auditing Standards (GAGAS).
- The financial statement audit is to determine whether (1) the financial statements present fairly the financial position, results of operations, and cash flows or changes in financial position in accordance with generally accepted accounting principles, and (2) whether the District has complied with laws and regulations for those transactions and disclosed events that may have a material effect on the financial statements.
- The financial related audit will also include determining whether (1) financial reports and related items are fairly presented, (2) financial information is presented in accordance with established or stated criteria, and (3) the school district has adhered to specific financial compliance requirements
- As a part of the audit of the general purpose financial statements, the annual audit will also include obtaining an understanding of the school district's internal control systems and reporting any reportable conditions relating to the internal control systems coming to the attention of the auditors. 
- Study and evaluation of internal control will include internal accounting and administrative controls for major federal financial assistance programs, in accordance with standards for risk assessment for major federal financial assistance.  
- Any reportable condition and/or material weakness noted during the study and evaluation of internal accounting and administrative controls and other kinds of noncompliance and questioned costs will be reported in accordance with the Single Audit Act.
- The independent auditor shall:
•    Perform audit procedures sufficient to support any required separate financial statements, schedules, or reports for each campus, as applicable. 
•    Evaluate and report on internal controls, compliance, and financial activity specific to each partnership, including funds managed by third-party operators where applicable. 
•    Ensure compliance with agency requirements related to partnerships, including any reporting tied to funding, performance contracts, or grant compliance. 
•    Coordinate, as necessary, with third-party operators or nonprofit partners to obtain required financial data, supporting documentation, and representations. 
•    Clearly identify in the audit deliverables any opinions, findings, or reports specific to campuses, including whether such reporting is issued as part of the district’s annual financial report, single audit, or as separate reports. 
•    Include all associated work, reporting, and coordination efforts related to campuses within the proposed fee structure, unless otherwise clearly itemized.
•    Clearly identify any assumptions regarding the level of effort associated with campuses and whether separate reports are included in the base fee or proposed as additional services.