External Auditor Services

The Vendor is required to provide audit firms to audit its financial records for the fiscal year ending June 30, 2027.
- The auditor to express an opinion on the fair presentation, in all material aspects, of the financial position and results of operation of the school district in conformity with generally accepted accounting principles.
- The auditor is to express an opinion on the fair presentation of the District’s Extra classroom activity funds in conformity with another comprehensive basis of accounting (cash basis).
- The audit will include tests of the accounting records of District and other procedures you consider necessary to enable you to express an unqualified opinion that the financial records are fairly presented in all material respects, in conformity with generally accepted accounting principles and to report on the School District compliance with laws and regulations and its internal controls as required for a Single Audit.
- If your opinion is other than unqualified, you will fully discuss the reasons with us in advance.
- The financial statements must include:
• Statement of Net Assets
• Statement of Activities
• Balance Sheet – District Funds
• Reconciliation of Fund Balances to Net Assets at bottom of Balance Sheet – District Funds or a separate Reconciliation of Balance Sheet – District Funds to the Statement of New Assets
• Statement of Revenues, Expenditures, and Changes in Fund Balance – District Funds
• Reconciliation of District Funds Revenues, Expenditures, and Changes in Fund Balances – District Funds.
• Statement of Fiduciary Net Assets – Fiduciary Funds and Statement of Changes in Fiduciary Net Assets - Fiduciary Funds (if applicable)
• Notes to the Financial Statements