A. The Auditor shall conduct an annual financial and compliance audit of the books and records of Sarasota County, Florida as defined by Federal and State law and as required by other agreements for Fiscal Years 2025, 2026, 2027, as set forth in this Agreement. B. The Auditor’s responsibility is to express an opinion on the fair presentation of financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of Sarasota County in conformity with generally accepted accounting principles (GAAP). The audit shall also include the requirements of the Single Audit Act of 1984, as amended, the Single Audit Act Amendments of 1996 and the requirements of the Florida Single Audit Act and Chapter 10.550, Rules of the Auditor General. The audit shall include such tests necessary to determine and certify compliance with legal and regulatory requirements. C. The audit shall also include the financial statements of the Englewood Community Redevelopment Agency which is a non-major special revenue fund, and the Constitutional Officers of Sarasota County, which include the Sarasota County Clerk of the Circuit Court and County Comptroller, the Sarasota County Property Appraiser, the Sarasota County Sheriff, the Sarasota County Supervisor of Elections, and the Sarasota County Tax Collector.
