Newaygo County is soliciting proposals from qualified firms of certified public accountants to audit the financial statements for fiscal years ending September 30, 2025, 2026, 2027, 2028, and 2029. These audits are to be conducted in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office’s [GAO] Government Auditing Standards, the provisions of the federal Single Audit Act of 1984 [as amended in 1996], and the U.S. Office of Management and Budget [OMB] Circular A - 133, Audits of States, Local Governments, and Non - Profit Organizations and Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. There is no expressed or implied obligation for Newaygo County to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. Newaygo County desires the audit firm to express an opinion on the fair presentation of its general-purpose financial statements prepared in conformity with generally accepted accounting principles. The audit firm is not required to audit the Management Discussion & Analysis [MD & A] or supplementary information sections contained in the financial statements. However, the audit firm shall be responsible for performing certain limited procedures involved in the mandatory supplementary information required by the Governmental Accounting Standards Board [GASB] as mandated by generally accepting auditing standards. The audit firm shall provide an “in-relation-to” opinion on the County’s Schedule of Federal Awards [SEFA] based on the auditing procedures applied during the audit of the financial statements.
