In accordance with State law, the Board of Supervisors contracts for an annual audit of the County. A request for proposals was processed and responses reviewed in 2007 with a contract awarded for multiple years to an independent accounting firm. Internal Audit assists with this work.
The County’s Finance Department is responsible for preparation of the Comprehensive Annual Financial Report (PDF) of the County, which the External Auditors examine. The Auditor’s Report is presented through the County’s Audit Committee to the Board of Supervisors in December of each year for the preceding County fiscal year (July 1 to June 30).
The County is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act Amendments of 1996 and U.S. Office of Management and Budget Circular A-133, Audits of State, Local Governments and Non-Profit Organizations. Information related to this single audit, including the findings and recommendations, and auditors’ reports on the internal controls structure and compliance with laws and regulations, is contained in a report which is available from the Director of Finance.