4.1.1 The following audits will be included in this engagement: (a) Audit the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of Kent County, Delaware, as of and for the years ended June 30, 2025, 2026, and 2027 (the County Financial Statement Audit). These audits include the “row offices” (i.e. Recorder of Deeds, Register of Wills, Clerk of the Peace, and Sheriff), which are separately elected offices, but whose financial information appears on the County’s financial statements. (b) Audit the County’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on the County’s major federal programs for the years ended June 30, 2025, 2026, and 2027. These audits include the preparation of the Data Collection Form to the Federal Audit Clearing House for Single Audit Reports. 4.1.2 The audits shall be performed in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and in the case of the Single Audit, the Office of Management and Budget audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). The scope of each audit shall include examination of transactions and areas of operation in sufficient detail to allow the Audit Firm to render an opinion.
