The County desires the firm to express an opinion on the fair presentation of its Government Wide and Fund Financial statements and schedules, which are prepared for inclusion in the County’s Financial Report, in conformity with accounting principles generally accepted in the United States for the Board and County Agencies as defined in Section 11.45(1)(b), Florida Statutes. The firm is required to review and audit the Schedule of Restricted Cash Activity of, and the Statement of County Funded Court Related Functions. The firm is not required to audit the Management Discussion and Analysis (MD&A). However the firm is to provide an “in-relation-to” report on these supporting schedules based on the auditing procedures applied during the audit of the general purpose financial statements and the combining and individual fund financial statements and schedules. The firm will prepare and oversee the timely submission of the form SFSAC and A-133 Single Audit Reporting package. Additionally, prepare supplementary information for nonmajor governmental funds, fiduciary net position, expenditures of Federal Awards and State Financial Assistance.
