Annual Independent Audit Services

The vendor is required to provide annual independent audit services for the fiscal year ending June 30, 2026.
- Requirement:
• The audit shall be made in accordance with the standards and regulations adopted by the state board and the results are to be made a matter of public record.
• Standards and regulations adopted by the state board are found in COMAR title 13a, subtitle 2 chapter 7, annual audits of financial statements and federal awards programs.
• Provide an experienced team of accountants and staff to deliver an opinion on a completed set of financial statements to include the single audit by the state mandated September 30th due date.
• The auditor will have the responsibility to file the single audit report to the clearing house.
• Audit the following funds:
o Current expense fund
o Enterprise fund
o School construction fund
• Since the schools physically pay for certain expenses at the school locations, we are requesting that the auditor perform additional tests of controls to provide a reasonable basis confirming that the schools have complied with generally accepted accounting principles (GAAP) as well as county policies and procedures.