Audit Services

2026-11-03

West Mifflin Area School District is soliciting proposals from independent certified public accounting firms to provide auditing services to the school district for the school ’ s fiscal years , subject to annual termination if notification is provided at least ninety ( 90 ) days prior to the fiscal year end . Please be aware that this is a request for professional services , and not a competitive bid . The District is not required to conduct its request for professional services in accordance with competitive bidding laws . The District will not be liable for any cost ( s ) incurred by firms prior to the issuance of a signed engagement letter . SCOPE OF SERVICES This section describes the services the District is soliciting from an auditing firm . Please note that the District expects the audit to be substantially conducted between September 1 and October 31 each year . Timing of the audit work must be coordinated , in advance , with the Director of Finance and Operations . Please detail the anticipated field work dates on page 9 of this package when responding to this proposal . Information necessary for the District to complete its filing of the Annual Financial Report with PDE must be available at least fifteen ( 15 ) days prior to the filing deadline . The Director of Finance and Operations will discuss whether the District intends to utilize the automatic 30 - day grace period for filing of the Annual Financial Report . The District will consult with the firm on the completion date for draft copies of the audit report based upon the District ’ s board and committee calendars . The audit firm will provide the following services relative to the annual audit of the District ’ s financial operations : A . Audit of all funds of the District , including the General Fund , Capital Projects Fund ( including Capital Reserve Fund in accordance with Municipal Code Section 1431 and any Construction Funds ), Food Service Fund , and Student Activities Fund . B . The auditor shall observe the adequacy of the District ’ s systems of internal control . Any deficiencies shall be noted and appropriate recommendations shall be reviewed with the Director of Finance and Operations and the Superintendent shall be included in a Management Letter to the West Mifflin Area School District Board of Directors . C . Prepare an auditor ’ s opinion letter on the financial statements and internal control over financial reporting . D . Compile all financial statements required by PDE and governmental auditing standards , including required supplementary information that is not otherwise prepared by the District . E . Prepare all notes to the Financial Statements F . Incorporate the District - prepared Management ’ s Discussion and Analysis into the final bound audit report . The District will determine the number of bound copies of the report that will be required . The firm will provide all requested copies . G . Prepare a Management Letter detailing recommendations , if any , for improvements in District operations and / or procedures . The information provided in the Management Letter should be written with consideration given to staffing and resource constraints of the District . H . Provide a listing of District responsibilities ( e . g . working papers to be prepared and information to be gathered ) no later than July 1 of each year . Audit confirmations will be prepared by the District and provided to the auditor for final form and mailing costs will be borne by the auditor . Prompt communication is expected during the audit period regarding additional information that is needed . Adequate time must be provided for the District to gather such information . Federal Program Audit Services The audit firm will also provide the following services relative to the District ’ s federal grant programs , as needed : A . Determine the need for audit work in accordance with the Single Audit Act implemented by the Federal Office of Management and Budget in accordance with Uniform Grant Guidance and provide such audit work as part of the annual audit of the District ’ s financial statements . The Schedule of Expenditure of Federal Awards will be compiled and prepared by the District for the audit . B . Compile all reports and schedules required by Uniform Grant Guidance , including the Schedule of Expenditure of Federal Awards and report on the compliance with requirements applicable to each major program . C . Complete the auditor portion of the Single Audit filing with the Federal Audit Clearinghouse and assist with transmission of any other Single Audit filings with oversight agencies .

Pennsylvania

2026-05-09