Auditing Services

The vendor is required to provide annual audit of the books and accounts of the district and include all funds of the district including associated students, food service, accounts and other funds under the control and jurisdiction of the district.
- The potential firm shall audit September 1st through august 31st annually.
- The audit shall be performed in accordance with generally accepted auditing standards for financial and compliance audits and shall include to the extent applicable, but not be limited to, the audit procedures required by:
• In accordance with board requirements.
• Student attendance accounting.
• District’s budget.
• Auxiliary requirements for accounting.
• Guidelines for financial and compliance audits of federally assisted program, published by superintendent of documents of the state government printing office.
• Compliance supplement for audits of states, local governments, and non-profit institutions, issued by the state office of management and budget.
• Catalog of federal domestic assistance, published by the superintendent of documents of the state government printing office.
- Provided in the aforementioned publications in the event that in the opinion of the auditors particular circumstances warrant extension thereof.
- Government fund types
• General fund
• Special revenue funds
• Debt service funds
• Capital projects funds
- Proprietary fund types
• Enterprise
• Internal service
- Fiduciary fund types
- Trust and agency fund types
• Associated representation fee
• Student clubs
• Other fund types (if applicable)
- Account group
• General fixed assets
• General long term obligations.
- Financial performance and accountability audits for proposition(s)
- Social security alternative plan audit.
- Provide the following in a published report:
• Audited basic financial statements, with accompanying notes
• Auditor’s opinion on the basic financial statements
• Auditor’s report on internal control associated with the financial statements
• Auditor’s report on accounting and administrative internal controls with federally funded programs
• Auditor’s report on state compliance requirements
• Auditor’s report on federal compliance requirements
• Status report on prior-year’s findings and recommendations.
- Contract Period/Term: 1 year
- Questions/Inquires Deadline: March 25 2025