Independent Audit Services

This Request for Proposal (RFP) announces the intent of the County of Mendocino to solicit proposals from qualified firms of Certified Public Accountants to provide independent audit services. The purpose for these audit services will be: Annual Comprehensive Financial Report To express an opinion on the fair presentation of the County’s financial statements, including the combining and individual fund financial statements, in accordance with accounting standards generally accepted in the United States of America (US GAAP) for the fiscal years ending June 30, 2024, 2025, and 2026, with optional extensions for fiscal years 2027 and 2028 at the discretion of the County. Single Audit To perform a single audit of the County’s federal award programs in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Management Letter A management letter and/or report which discloses weaknesses in financial controls and recommendations thereon shall accompany each annual financial report. The report shall disclose, if any, opportunities to reduce costs, enhance revenues, and/or improve efficiency. Gann Appropriations Limit To perform an agreed upon procedures engagement for the County’s annual calculation of the Appropriations Limit as prescribed by Section 1.5 of Article XIII-B of the California Constitution and Proposition 111. GASB To provide assistance in implementing any new changes due to new GASB standards. The audit will be conducted in accordance with U.S. GAAS; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Please see the RFP 013-24 Independent Audit Services for more