External Auditing Services

The vendor is required to provide for audit of the financial statement for the year ending June 30, 2026. - The financial statements must include:
a. Basic financial statements
• District-wide
o Statement of net assets
o Statement of activities
• Fund financial statements
o Balance sheet - governmental funds
o Statement of revenues, expenditures, and changes in fund balances -governmental funds
o Reconciliation of the statement of revenues, expenditures, and changes in fund balances of governmental funds to the statement of activities
o Statement of revenues, expenditures, and changes in fund balance - budget and actual - general and special aid funds
o Internal service fund - statement of net assets
o Internal service fund - statement of revenues, expenses, and changes in net assets
o Internal service fund - statement of cash flows
o Statement of fiduciary net assets
o Statement of changes in fiduciary net assets
o Notes to the basic financial statement
b. Individual fund financial statements and schedules
• General fund
o Balance sheet
o Statement of revenue, expenditures, and changes in fund balance – budget and actual
o Schedule of expenditures and other financing uses compared to budget
• Special revenue funds
o Balance sheets for the special aid fund, school lunch fund, school store fund, special purpose fund, and capital projects fund.
o Statement of revenues, expenditures and changes in fund balance for the school lunch fund, school store fund, special purpose fund, and capital projects fund.
o Special aid fund statement of revenues, expenditures, and changes in fund balance - budget and actual
o Capital projects fund - project-length schedule
• Supplementary information
o Analysis of due to school districts
• Any additional statements that may become required by a district.
- Contract Period/Term: 1 year
- Questions/Inquires Deadline: April 25, 2025