External Auditing Services

The vendor is required to provide from qualified firms of certified public accountants to audit the district's financial statements for the fiscal year ending JUNE 30, 2026.
- Include tests of the accounting records of all funds of the district and other procedures considered necessary to:
• Determine whether the financial statements being audited are fairly presented in conformity with generally accepted accounting principles.
• Ascertain that there exists an adequate accounting system and appropriate internal controls.
• Meet with the district’s audit committee prior to the commencement of field work and at its conclusion at the district’s administrative offices.
• Ascertain that the district has complied with laws and regulations that have a material effect on the financial statements and on each federal assistance program.
• Disclose areas where the district has not significantly adhered to its authorized budget.
• Ascertain that the funds provided for specific purposes were expended and used only for authorized purposes or as set forth in their terms of the grants.
• Ascertain that the financial records of all school club activity funds present fairly, the activities arising from cash transactions.
- All reports required for federal compliance as specified in the AICPA statement of position 98-3, audits of state local governments and not-for-profit organizations receiving federal awards.
- A management letter summarizing any weaknesses in the administrative accounting controls of the school district.