RFP-TB-14-R00080/TKB - Financial Auditing Services

Summary of Specifications:
Hernando County desires the Auditor to express an opinion on the fair presentation of its basic financial statements in accordance with generally accepted accounting principles. The Auditor is required to audit the separate financial statements of each of the constitutional officers and express an opinion on the fair presentation of the financial statement of each. The Auditor is to provide an “in-relation-to” opinion on the combining and individual fund financial statements, supplemental schedules and the Schedules of Expenditures of Federal Awards and State Financial Assistance based on the auditing procedures applied during the audit of the basic financial statements. The Auditor is not required to audit the introductory section, the statistical section or the bond compliance section of the report.