Okaloosa County BOCC — 2013 meeting #1141 (date undetermined) — Scope of Work (2) — reading text

Ill. NATURE OF SERVICES REQUIRED SERVICES PURPOSE - Okaloosa County is soliciting the services of qualified firms of certified public accountants to audit its financial statements, and the financial statements of the Constitutional Officers, for the fiscal years ending September 30, 2010, 2011 and 2012, with the County's option to renew for three one-yéar term beyond the initial three (3) years at the discretion of the Audit Committee. These audits are to be performed in accordance with the provisions contained in this Request for Qualifications/Proposal. - SCOPE OF WORK TO BE PERFORMED - Okaloosa County desires the auditor to _ express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles. The auditor is not required to audit the combining and individual non-major fund financial statements and supporting schedules. However, the auditor is to provide an "in-relation-to" report on the combining and individual non-major fund financial statements and. supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. The auditor is not required to audit the statistical section of the report. The auditor shall also be responsible for performing certain limited procedures involving Management’s Discussion and Analysis and supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. The auditor is not required to audit the schedule of expenditures of Federal and State awards. However, the auditor is to provide an "in-relation-to" report on that schedule based on the auditing procedures applied during the audit of the basic financial statements. If Okaloosa County requires services beyond the financial statement audit, the auditor may also be requested to provide other additional audit services to be negotiated at the time of service. Vil. Evaluation Procedures AUDIT COMMITTEE - Submitted proposals will be evaluated by the Audit Committee comprised of the Clerk of Court, Property Appraiser, Sheriff, Supervisor of Elections, Tax Collector and one member of the Board of County Commissioner or its designee as directed by 218.391, F.S.S..