Professional Auditing Services

The Vendor is required to provide of certified public accountants to audit its financial statements for the fiscal year ending September 30, 2026.
- The auditor is not required to audit the supporting schedules. However, the auditor is to provide an "in-relation-to" report on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. The auditor is not required to audit the introductory section of the report or the statistical section of the report.
- The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards.
- The auditor is not required to audit the schedule of expenditures of federal awards. However, the auditor is to provide an "in-relation-to" report on that schedule based on the auditing procedures applied during the audit of the financial statements. Including but not limited to:
•    Schedule of expenditures of Federal Awards and State Financial Assistance
•    Schedule of Comparative Revenues, Expenses and Changes in Net Position, years ending September 30, 2026, 2025, 2024, 2023 and 2022
•    Schedule of Comparative Operating Revenues by Activity, years ending September 30, 2026, 2025, 2024, 2023 and 2022
•    Schedule of Construction in Progress and Capital Costs compared with Budget years ending September 30, 2026 and prior years
•    Schedule of Insurance in Force year ending September 30, 2026
- A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles, including an opinion on the fair presentation of the supplementary schedule of expenditures of federal awards and state financial assistance “in relation to” the audited financial statements.
- A report on compliance and internal control over financial reporting based on an audit of the financial statements
- A report on compliance and internal control over compliance applicable to each major federal program.