The auditing firm awarded the contract will perform the annual audit pursuant to N.J.S.A. 18A:23-1 et seq., N.J.A.C. 6A:23A-16.1 et seq. and in accordance with the Standard Audit Programs and Procedures for Board of Education as distributed by the New Jersey Department of Education. The audit shall be appropriately planned with professional personnel assigned, sufficient to complete the audit within the mandated timelines and in accordance with Generally Accepted Auditing Standards “GAAS” and Generally Accepted Government Auditing Standards “GAGAS”. A compliance audit of Federal and State funds in accordance with the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, the Single Audit Act of 1984 Federal OMB Circular A-133 and State of New Jersey OMB Circular 15-08-OMB shall also be performed. The Public School Auditor must follow the rules of professional conduct required by N.J.A.C. 13:29-3 et seq.
