The Auditor shall audit Monmouth County’s financial records for the year ending December 31, 2025 performing the duties in accordance with Generally Accepted Auditing Standards, the U.S. Office of Management and Budget (OMB) document titled 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, more commonly referred to as the Super Circular (referred to by the revised State of New Jersey Single Audit Policy – Circular Letter 15- 08-OMB), and the audit requirements as prescribed by the Division of Local Government Services within the New Jersey Department of Community Affairs. The audit includes the following elements: Annual Audit of Monmouth County’s December 31, 2025 year-end financial statements (2025 Financial Statement Audit), 2025 Single Audit, 2025 Outside Offices Audit (County Adjuster’s Office, Parks and Recreation, Prosecutor’s Office, Correctional Institution, Sheriff’s Office, Surrogate’s Office, County Clerk’s Office, Tax Board, Transportation and Library. ).
