Specifications include, but are not limited to: The State of Vermont, acting through the State Auditor’s Office (SAO), is soliciting proposals from independent public accounting firms for the purpose of auditing the financial statements of all fourteen (14) Vermont’s County Sheriffs’ Departments (the Departments) for FY2024, FY2025, and FY2026. All of the Departments will be audited over every two-year period, seven one year and the other seven the next year. In order to be considered for a contract to audit Vermont’s Sheriffs’ departments, you must respond to this RFP in writing by 4:00 P.M. May 24, 2024. 2.1.The primary responsibility of the selected audit firm will be to conduct an audit as of June 30 for each of the identified Sheriffs’ departments in accordance with Government Auditing Standards, issued by the Comptroller General of the United States and the U.S. Government Accountability Office (GAO). A separate audit report on the financial statements, internal controls and compliance, in accordance with generally accepted government auditing standards, is required for the financial statements of each Department. A letter of findings and recommendations is also expected, if applicable. All findings should include a criteria, condition, cause and effect.