The COUNTY desires a complete and comprehensive audit examination of the financial statements for the entity’s funds, accounts, account groups, as well as all federal assistance programs and grants for which the COUNTY is a recipient. The COUNTY will provide trial balances and supporting schedules, financial statements, footnotes, certain statistical data and other reports as required for the basis of the report. The COUNTY shall prepare a ACFR with formatting and aggregation assistance from the contractor/consultant. The audit will cover the following opinion units: Governmental Activities General Fund Other Major Governmental Funds Aggregate Other Funds The final draft audit examination, accountant’s report and management letter for each fiscal period ending June 30 shall be completed, filed and available for review by the COUNTY prior to December 1 of the following fiscal period for each of the COUNTY funds included in this RFP. The final audit examination, accountant’s report (including the Single Audit Report) and management letter should be filed and available for distribution by the COUNTY no later than December 31. These dates are subject to change on a year -to-year basis. The audit examinations will be performed in accordance with generally accepted auditing standards\ established by the American Institute of Certified Public Accountants; Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and Title 2 U.S. Code of the Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). The audit will also include an evaluation of the design and implementation of the internal controls over financial reporting of the COUNTY as required by generally accepted auditing standards and the standards for financial and compliance audits contained in the Government Auditing Standards.
