The County is requesting proposals from qualified firms of certified public accountants to audit its
financial statements for the fiscal years ending December 31, 2025, with the option of auditing its
financial statements for each of the three (3) subsequent fiscal years, upon agreed terms resolved
within Forty-Five (45) days of the presentation date of the previous year’s audit.
RESPONDENTS MAY PROPOSE A MULTI-YEAR AGREEMENT PROVIDED THE COSTS FOR THE SECOND
AND SUBSEQUENT YEARS ARE GUARANTEED.
The selected auditor shall perform professional auditing services as outlined below:
A. Financial Statement Audit
1. Conduct an independent audit of all County funds and account groups, including the
General Fund, special revenue funds, debt service funds, enterprise funds, and fiduciary
funds.
2. Express an opinion on the County’s basic financial statements prepared in accordance
with GAAP.
3. Perform the audit in accordance with GAAS, Government Auditing Standards, and
Michigan’s Uniform Budgeting and Accounting Act.
4. Evaluate the adequacy of internal controls over financial reporting and compliance.
5. Perform substantive tests and sampling of transactions sufficient to support the
opinion expressed.
6. Provide a management letter with findings, recommendations, and opportunities for
improvement.
B. Single Audit of Federal Awards
1. Conduct a Single Audit in accordance with the Single Audit Act Amendments of 1996
and 2 CFR Part 200.
2. Test major federal programs based on risk assessment and materiality thresholds.
3. Issue required reports on compliance with federal program requirements, internal
controls, and SEFA.
C. The auditor shall also be responsible for performing certain limited procedures involving
required supplementary information required by the Governmental Accounting Standards Board
as mandated by generally accepted auditing standards.
D. Separate Engagement at County’s Option – Review of Budgeting and Fiscal Operations
The County also seeks an expanded review of its current budgeting and fiscal operations,
including:
1. Evaluation of the County’s budget preparation and adoption process.
2. Review of forecasting methods, fund balance policies, and fiscal planning.
3. Recommendations for improving efficiency, transparency, and accountability.
4. Preparation of a separate report of best practices and proposed modifications for
presentation to County leadership.
All respondents must provide a separate cost and suggested methodology for conducting this
portion of the proposed engagement, unless the respondent believes this optional engagement
is inconsistent with the audit function. In that case, the respondent will indicate the rationale for
its determination of inconsistency. Based upon cost, the methodology proposed, and other
relevant factors in its sole discretion, the County will decide whether to pursue this portion of
the Scope of Work.
