Audit Services

The Vendor is required to provide for Independent Audit Services from fully licensed, insured, bonded, certified contractors to furnish all labor, tools, equipment, and incidentals required to provide the services.
- The County conforms to Generally Accepted Accounting Principles with respect to the basis of accounting applicable to each individual fund type, and in the budgeting process. 
- Appropriations and encumbrances are recorded in the fund accounting records. Unencumbered and unexpended appropriations lapse at the end of each fiscal year and become available to finance the next year’s budget. Encumbered appropriations are reappropriated in next year’s budget.
- These modules perform appropriation, expenditure, and encumbrance accounting by State Controller defined object, sub-object, and account within budget units.
- The system also performs accounts payable and vendor accounting, revenue accounting by source and by budget unit, and general ledger and capital asset accounting.
- Audit the County’s Annual Comprehensive Financial Report (ACFR) in accordance with generally accepted auditing standards.