(1) Vendor needs to provide audit services to the government authority located in North Scituate, RI.
- Management's Discussion and Analysis
- Schedule of revenues, expenditures and changes in fund balance budget and actual
- Schedules related to defined benefit pension plans and plans
- Combining fund financial statements shall be presented as supplementary information for all
non-major governmental funds. Each non-major fund (included within the Special Revenue Funds, Capital Projects Funds, Debt Service Funds, and Permanent Funds) shall be presented as separate columns in the combining fund financial statements. Similarly, combining financial statements shall also be presented for each of the other fund types when there is more than one internal service fund, enterprise fund, and fiduciary fund.
- Combining financial statements shall be presented for the General Fund when separate funds are maintained within the accounting system but the funds do not qualify as special revenue funds, in accordance with generally accepted accounting principles, and are merged with the General Fund for financial reporting purposes.
- The auditors shall audit major programs as required by Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)
- Major programs shall be determined in accordance with guidance provided in Guidance 2 part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)
- 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 financial statements.
- The tax collector's annual report shall be presented within other supplementary information to meet the requirements for additional information to the basic financial statements.
- The auditors engaged to audit the municipality's financial statements shall also report on the Annual Supplemental Transparency Report (including the reconciliations), as supplementary information
(2) All questions must be submitted no later than February 9, 2023
(3) The contract will be three years.
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