Auditing Services

2026-11-03

Request for Proposal Lenoir County , North Carolina ( hereinafter called the “ County ”) invites qualified independent auditors ( hereinafter called the “ auditor ”) having sufficient governmental accounting and auditing experience in performing an audit in accordance with the specifications in this Request for Proposal ( RFP ) so submit a proposal . Overview of Lenoir County Lenoir County is located in Eastern North Carolina . The County operates a range of governmental and enterprise funds to support its residents , including solid waste and transit services . The County ’ s financial managements prioritizes accountability , community impact and the efficient use of resources . Key Statistics for Lenoir County : • Population : 55 , 332 • Property Valuation ( 2025 ): $ 6 , 361 , 854 , 734 • Accounting Software : Tyler - Munis • Notable Funds : o Governmental : General Fund , Special Revenue Funds , Capital Project Funds o Proprietary : Solid Waste , Transit o Custodial : Fiduciary accounts o Component Units : Tourism Development Authority Type of Audit 1 . The audit will encompass a financial and compliance examination of the County ’ s Audit Report in accordance with the laws and regulations of the State of North Carolina , which include requirements for the minimum scope of the audit . The financial and compliance audit will cover federal , state and local funding sources in accordance with : a . Generally accepted accounting standards ( GASS ) b . Government auditing standards ( GAS ) c . Title 2 U . S . Code of Federal Regulations ( CFR ) Part 200 , Uniform Administrative Requirements , Cost Principals and Audit Requirements for Federal Awards ( Uniform Guidance ), in applicable ; d . North Carolina State Single Audit Implementation Act , if applicable ; and e . All other applicable laws and regulations . 2 . The scope of the audit and all fee quotes presented should include all approved and known pronouncements through the date of proposal submission . This includes but is not limited to , the Governmental Accounting Standards Board ( GASB ) statements and Governmental Accounting Standards . Although some pronouncements will not be in effect until after the first year of the audit , estimates for future years should include pronouncements that will become effective Deliverables 1 . Assistance with preparing and reconciling key financial statements and schedules including : a . Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position b . Reconciliation of the Statement of Revenues , Expenditures , and Changes in Fund Balance of Governmental Funds to the Statement of Activities 2 . Reporting on significant deficiencies and material weaknesses in internal controls , as required ( AU - C 265 ) 3 . Submission of the audit report , including all required financial statements , notes , supplementary information , and the Auditor ’ s Opinion , in PDF format to the Secretary of the LGC . 4 . Presentation of the audited financial statements and findings to the governing body , including : a . Description of material weaknesses and internal control findings b . Status of prior year audit findings c . Financial performance indicators based on the audit 5 . Assistance with correcting identified compliance or reporting deficiencies as required by LGC staff . 6 . Collaboration to ensure the audit and any required submissions , such as the data collection form , comply with state and federal standards .

North Carolina

2026-05-08