Specifications include, but are not limited to: 2.1.1 The contractor shall conduct an independent financial audit of one (1) or more of the counties listed below as indicated on the Notice of Award issued by the Division of Purchasing for the Missouri State Auditor's Office (hereinafter referred to as the state agency), in accordance with the provisions and requirements stated herein, and to the sole satisfaction of the state agency. Attachment 1 contains county contact information. a. Douglas County b. Grundy County c. Nodaway County d. Pulaski County e. Ralls County f. Ray County g. Stone County 2.1.2 The contractor shall conduct an audit of the county’s financial statements. If financial statements are not prepared in accordance with generally accepted accounting principles (GAAP), the contractor shall make appropriate audit report modifications and disclosures. 2.1.3 Upon the authorization by the state agency to proceed with the services, the state agency will provide to the contractor for review, at the state agency’s Jefferson City office, actual working papers of the most recent audit report issued by the state agency. 2.1.4 The contractor shall conduct an audit of the county’s financial statements in accordance with the following: a. Generally accepted auditing standards as promulgated by the American Institute of Certified Public Accountants. b. The standards applicable to financial audits contained in Government Auditing Standards as issued by the Comptroller General of the United States. c. U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 2.1.5 The contractor shall include all county funds and all county officer's accounts in the scope of the audit, as appropriate, excluding any funds or entities that have been separately audited. In addition: a. County officer's accounts shall include, as appropriate, the accounts of the County Assessor, County Clerk, County Collector or County Collector-Treasurer, Prosecuting Attorney, Public Administrator, Sheriff, Recorder of Deeds or Ex-Officio Recorder of Deeds, and County Treasurer. b. The contractor shall NOT include health centers established under section 205.042, RSMo, in the scope of the audit. c. Emergency services 911 boards established under section 190.335, RSMo, shall NOT be included in the scope of the county audit. d. The contractor shall NOT include circuit courts (including all divisions - circuit, associate, probate, and juvenile) in the scope of the audit. e. Because the state agency is required to audit the following entities, the contractor shall include them in the scope of the audit, unless such entities are separately audited. The contractor should ensure all monies handled by such entities are included in the scope of the audit, not just monies passed through other county officials. 1) Senate Bill 40 (county developmental disability resource board) Board. 2) Senior Citizens’ Services Board. 3) Community Mental Health Services Board. 4) Emergency Telephone Service “911” Board, established under section 190.309, RSMo.
