379-26-02

Lenoir County, North Carolina (hereinafter called the “County”) invites qualified independent auditors (hereinafter called the “auditor”) having sufficient governmental accounting and auditing experience in performing an audit in accordance with the specifications in this Request for Proposal (RFP) so submit a proposal. There is no expressed or implied obligation for the County to reimburse responding firms for any expenses incurred in preparing a proposal in response to this request. The specific details shown herein shall be considered minimum unless otherwise shown. The specifications, terms and conditions included with this RFP shall govern in any resulting contract(s) unless approved otherwise in writing by the County. The bidder consents to personal jurisdiction and venue in a state of competent jurisdiction in Lenoir County, North Carolina. Type of Audit 1. The audit will encompass a financial and compliance examination of the County’s Audit Report in accordance with the laws and regulations of the State of North Carolina, which include requirements for the minimum scope of the audit. The financial and compliance audit will cover federal, state and local funding sources in accordance with: a. Generally accepted accounting standards (GASS) b. Government auditing standards (GAS) c. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals and Audit Requirements for Federal Awards (Uniform Guidance), in applicable; d. North Carolina State Single Audit Implementation Act, if applicable; and e. All other applicable laws and regulations. 2. The scope of the audit and all fee quotes presented should include all approved and known pronouncements through the date of proposal submission. This includes but is not limited to, the Governmental Accounting Standards Board (GASB) statements and Governmental Accounting Standards. Although some pronouncements will not be in effect until after the first year of the audit, esti