Specifications include, but are not limited to: The City of North Augusta (the “City”) is requesting proposals from local (within local calling area), qualified firms of Certified Public Accountants to audit its financial statements for the fiscal year ending December 31, 2024 with the option of auditing its financial statements for each of the three subsequent fiscal years. These audits are to be performed in accordance with generally accepted auditing standards and the U.S. Office of Management and Budget (OMB) Circular A-133. B. Scope of Work to be performed The City will be including its financial statements in an Annual Comprehensive Financial Report (ACFR). The City desires the auditor to determine whether the basic financial statements present fairly the financial position, results of financial operations, and cash flows in accordance with accounting principles generally accepted in the United States of America and whether the supplementary information is fairly presented in all material respects “in relation to” the financial statements taken as a whole and to express an opinion on the fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America. The City also desires the auditor to express an opinion on the fair presentation of its combining and individual non-major fund financial statements and supporting schedules in conformity with generally accepted accounting principles.
