Audit Services

The Vendor is required to provide an annual audit of the financial statements of county
- The audit shall be conducted in accordance with:
• Generally Accepted Auditing Standards (GAAS);
• Government Auditing Standards (Yellow Book) issued by the Comptroller General of the country;
• Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), when applicable;
• Applicable requirements of the State;
• Applicable Governmental Accounting Standards Board (GASB) pronouncements; and
• Any other applicable federal, state, or local auditing requirements.
- Financial Statement Audit
• Governmental Activities;
• Business-Type Activities;
• Aggregate Remaining Fund Information;
• Aggregate Discretely Presented Component Units;
• Statement of Net Position;
• Statement of Activities;
• All related note disclosures; and
• Required Supplementary Information (RSI).
- Enterprise Funds
• Utility billing revenues;
• Customer receivables;
• Capital assets;
• Debt obligations;
• Restricted assets;
• Rate-supported operations; and
• Landfill and sanitation-related liabilities, where applicable.