Audit Services

The Vendor is required to provide certified public accounting firms to perform a financial and compliance audit for the fiscal year ending June 30, 2026, with the option to extend for four (4) additional one (1) year periods.
- The County prepares its budget on a basis that is consistent with Generally Accepted Accounting Principles (GAAP).
- The County prepares an operating budget for both the General Fund and the Enterprise Funds.
- During FY2025, and as detailed in the County’s Annual Comprehensive Financial Report (ACFR), the County received federal and state assistance from several departments and agencies.
- The audit of the School Cafeteria Fund and Textbook Purchase Fund shall be considered part of the component unit School Board and included in the audit of the County’s financial statements.
- The audit of the School Activity Funds shall not be included in the audit of the County’s financial statements.
- The audit shall result in the preparation of financial statements from the audited records of the school and county divisions by the Auditors with the Auditors’ opinion and notes thereon. The report should be a fair representation of the financial statements in conformity with Generally Accepted Accounting Principles (GAAP) and current Government Accounting Standards Board (GASB) statements.
- The audit should include a report on the internal control structure based on the Auditor’s understanding of the control structure and assessment of control risk.
- The Auditor is required to have significant experience with local governments.
- The audit will include tests of accounting records, a determination of major programs in accordance with Circular A-133, and other procedures necessary to express an opinion and render the required reports.
- Non-reportable conditions discovered by the Auditors must be reported in a separate letter to management, which will be referred to in the report on internal controls.