2026 Annual Audit Services

2026-11-03

1 . The auditor will express opinions on the fair presentation of the District ’ s basic financial statement in accordance with the basis of accounting used by the District . 2 . The annual audit will entail an audit of the District ’ s financial , transportation , attendance , food service , and federal and state program records . 3 . The annual audit will review and test the system of administrative control over compliance with federal laws and regulations to the extent considered necessary by the auditor and in accordance with the Single Audit Act and Uniform Grant Guidance . 4 . The annual audit shall conform to all Missouri State Statutes , all requirements of the Department of Elementary and Secondary Education , the Single Audit Act and the provisions of OMB Circular A - 133 and District Board Policy . 5 . The annual audit will be conducted in accordance with generally accepted auditing standards and standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States . The audit shall be planned and performed with all the necessary tests and procedures to render an opinion on the general purpose financial statements , prepared in conformity with general accepted accounting principles . 6 . All audit reports must conform to the current GASB reporting model . 7 . The annual audit should go beyond the requirements of applicable statutes and regulations in an effort to provide all necessary information to the many persons and groups with legitimate interests in the financial affairs of the District . 8 . The Proposal should identify and describe any anticipated potential audit problems , the Company ’ s approach to resolving these problems and any special assistance that will be requested from the District . 9 . Available office space is located in the same building as the Business Office and will be provided to the Company . The Company must supply its own equipment and supplies . 10 . The Company must provide a “ To be Prepared by Client ” listing at least four ( 4 ) weeks prior to the arrival of the audit team for both the Interim and Final fieldwork .

Missouri

2026-04-29