Auditing Services 2026

2026-11-03

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 .

Missouri

2026-04-29