Specifications include, but are not limited to: Elko County School District (ECSD) is requesting proposals from licensed certified public accountants to audit its financial statements for the term of three (3) fiscal years beginning after the Board of Trustee’s approval for the audit of Fiscal Year Ending June 30, 202023, therefore, the initial term would begin approximately April 1, 2023 and expire on the completion of the audit for Fiscal Year Ending June 30, 2025, with two (2) additional one (1) year renewals, providing the terms, conditions and pricing remain unchanged. These audits are to be performed in accordance with GAAP, GAGAS, NRS 354, and Office of Management and Budget (OMB) Circulars/Uniform Guidance, whether codified by Federal agencies in agency regulations or adopted or implemented by other means. The requested services are to include an examination of financial statements and a compliance examination in accordance with GAGAS, applicable OMB Circulars/ Uniform Guidance, whether codified by Federal agencies in agency regulations or adopted or implemented by other means. Additionally, the services should include reporting on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards; Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance Required by the Uniform Guidance, the Schedule of Findings and Questioned Costs and any other applicable reports deemed necessary by accounting pronouncements.