The County desires the Auditor to express an opinion on the fair presentation of its financial statements in conformity with generally accepted accounting principles. The services shall include an audit of all funds and account groups. Audit of the County’s general purpose financial statements and the single audit of federal financial assistance programs for the years 2025, 2026 and 2027 and assistance in the compilation of the general-purpose financial statements. The following reports will require an opinion letter: General Purpose Financial Statements (Compiled by firm) Single Audit Reports In addition to the annual services noted above, other assistance to be included in the bid are: The County implemented GASB 34 in 2003. The auditors will compile the Government Wide Financial Statements in conformity with GASB 34. This involves assistance with the preparation of adjusting journal entries, which reconcile the fund balance financial statements to the governmental wide financial statements. The auditor will also be required to provide assistance in compiling and performing the audit of the County’s Schedule of Expenditures of Federal Awards pursuant to guidelines with 2 CFR part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements, found in 200.501(a), audit requirements for Federal awards. The auditor shall complete and sign one copy of the auditor’s information section of the Data Collection Form. The Auditor shall provide the County assistance on preparing the Single Audit package to be mailed to the Federal Audit Clearinghouse and any other agencies required. The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. In addition, the auditor will conduct the following separate certifications/opinions: Consolidated Fiscal Report (CFR) in conformance with guidance provided by the New York State Department of Mental Hygiene (NYSDMH).
