27-03 Standby Audit Services

The services procured under this solicitation are intended to supplement, and not replace, the County's annual financial audit required by section 218.39, Florida Statutes. The annual financial audit required by section 218.39 is expressly excluded from the scope of this solicitation. These audits are to be performed in accordance with generally accepted auditing standards in addition to the following: 1. U.S. General Accounting Office's (GAO) Government Auditing Standards (2007). 2. Federal Single Audit Act of 1984 (as amended in 1996) 3. U.S. Office of Management and Budget (OMB) Title 2 CFR Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Super-Circular) and any amendments thereto. 4. Florida Single Audit Act 5. Rules of the Auditor General, Chapter 10.550 Local Government Entity Audits 6. Florida Statutes Section 218.39 7. Any other applicable rules or regulations.