Professional Auditing Services of Fiscal Years 2025, 2026, 2027

The County of Calaveras is seeking a professional auditing service to conduct an audit of its Annual Comprehensive Financial Report (ACFR) for the fiscal years ending June 30, 2026, 2027, and 2028. The audit should be conducted in accordance with Generally Accepted Auditing Standards (GAAS), Governmental Accounting Standards Board (GASB), and other applicable standards. The selected auditor will be responsible for expressing an opinion on the fair presentation of the financial statements, performing limited procedures on required supplementary information, and conducting a Single Audit of federal funds. The auditor will also provide technical training to the County staff on the implementation of new GASB statements. Some key points to consider: • The County has 83 departments and agencies under the direction of elected officials or appointed department heads. • The Auditor-Controller is the chief financial officer and maintains accounting records and financial statements. • The County uses the Finance Enterprise Financial System (Central Square) for accounting and financial reporting. • The County has a population of 46,565 and an annual budget of $357,245,818. • The County is a member of the California Public Employees' Retirement System (CalPERS). • The County's financial statements include 14 blended component units, as defined by the Governmental Accounting Standards Board (GASB).