Specifications include, but are not limited to: The purpose of this RFP is to obtain the services of a public accounting firm, whose principal officers are independent certified public accountants, certified or licensed by a regulatory authority of a state, hereinafter referred to as the "Auditors," to perform a financial and A-133 audit (single audit) (when required) of St. John the Baptist Parish. The Auditors shall perform the examination and express an opinion on all the Parish’s funds in accordance with generally accepted auditing standards (GAAS) as set forth by the American Institute of Certified Public Accountants (AICPA), the standards for financial audits set forth in the U.S. General Accounting Office’s (GAO) Government Auditing Standards, Office of Management and Budget (OMB) Circular A-133 (single audit), and any specific requirements of grantor agencies. It will be the responsibility of the audit firm to be knowledgeable of the requirements and to submit the report(s) therein. The Auditors will prepare the Schedule of Expenditures of Federal Awards (SEFA) (if necessary) and all applicable compliance and internal control reviews required by the U.S. General Accounting Office’s (GAO) Government Auditing Standards and OMB Circular A-133 (single audit), including the Data Collection Form (SF-SAC) and the electronic filing of the Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations. The Auditors will prepare all working papers related to GASB Statement Number 68, Accounting and Financial Reporting for Pensions, and GASB Statement Number 71, Pension Transition for Contributions Made Subsequent to the Measurement Date.
