Professional Auditing Services

The Vendor is required to provide professional auditing services for the fiscal year ending December 31, 2026, with the option of auditing its financial statements for each of the four subsequent fiscal years.
- Auditor to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles.
- The auditor to express an opinion on the fair presentation of its combining and individual fund financial statements and schedules in conformity with generally accepted accounting principles.
- The auditor is not required to audit the supporting schedules contained in the annual comprehensive financial report.
- The auditor is to provide an “in-relation-to” opinion 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 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.
- Auditors shall inform the city audit committee of each of the following:
• The auditor’s responsibility under generally accepted auditing standards.
• Significant accounting policies.
• Management judgments and accounting estimates.
• Significant audit adjustments.
• Other information in documents containing audited financial statements.
• Disagreements with management.
• Management consultation with other accountants.
• Major issues discussed with management prior to retention.
• Difficulties encountered in performing the audit.