The successful firm shall audit the basic financial statements of the County of Jefferson, Missouri as of and for the year ending December 31, 2025. The audit shall be conducted to satisfy the requirements of the “Government Auditing Standards” issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of OMB Circular A133, “Audits of States, Local Governments and Non-Profit Organizations. (a) The audit shall be a financial and compliance review of all County funds. (See Appendix “A”) (b) The firm shall adhere to generally accepted government auditing standards under the financial reporting model under GASB 34. (c) The audit shall cover the one-year period from January 1, 2025 to December 31, 2025. (d) The firm shall submit a final draft of its report to be presented at an exit conference no later than June 15, 2026. (e) The firm shall agree to utilize the County’s staff to perform all work of an assisting nature, consistent with generally accepted government auditing standards, whenever qualified County employees are available. (f) The firm shall express an opinion on the financial statements. (g) The County also expects the firm to assist in the preparation of the financial statements required and additional supplementary data. The firm shall provide copies of all audit adjustments to the County’s Financial records and substantiating data for them. (h) The firm shall submit a management letter reporting on internal control, management weaknesses observed, and legal compliance. The report shall assess effects on financial management and propose initial steps toward eliminating weaknesses. Responses to these comments by the affected department heads shall be included in the final management letter. (i) The firm shall provide twenty-five (25) copies, one (1) electronic (pdf file), the financial statements and schedules and the report on legal compliance and internal accounting control weaknesses. The partner in charge of the audit shall be free to attend one public meeting at which the Audit report will be discussed, if necessary. (j) The firm shall make working papers available to the County Auditor or the Missouri State Auditor’s office, upon request. (k) The firm shall respond to occasional questions throughout the year regarding financial accounting and reporting matters.
