The Warren County Board of County Commissioners is seeking to obtain the services of a firm to audit the financial statements of the County for the year ending December 31, 2025. The specific extent and character of the auditing services to be performed shall be subject to the general control and approval of the County Chief Financial Officer as directed by the Board of County Commissioners. The services to be provided under this proposal shall include an audit of the financial statements of the County of Warren as of and for the year ended December 31, 2025. The documents prepared and submitted in connection with the audit shall include the following additional information that will be subjected to the auditing procedures applied in the audit of the financial statements, as applicable in the circumstances: 1. Schedule of expenditures of federal and state awards. 2. Supplementary schedules as listed in the table of contents. The auditor shall prepare a general ledger trial balance for use during the audit. Preparation of the trial balance will be limited to formatting information in the County of Warren’s general ledger into a working trial balance. Also, as part of the audit the auditor shall prepare a draft of the financial statements and related notes. In accordance with Government Auditing Standards, the County’s Chief Financial Officer (the CFO) will review and approve those financial statements prior to their issuance.
