Kent County Levy Court Department Of Finance

Buyer seeks an independent Certified Public Accounting firm to perform annual financial audits for fiscal years ending June 30, 2025, 2026, and 2027 with possible extension for 2028 and 2029. The scope includes auditing governmental activities, business-type activities, major funds, and compliance with federal program requirements. Buyer requires the audit to be completed within six months following the end of each fiscal year. The auditor must provide management letters with findings and recommendations for internal controls and compliance.

• 4/23/2025 - Registration Form Due Date
• 4/30/2025 - Pre-Proposal Conference Date
• 5/7/2025 - Deadline to Submit Questions
• 5/14/2025 - Proposal Due Date

• Valid business license to practice CPA in Delaware
• Experience with governmental financial statements and GFOA certification
• Experience with Single Audits under Uniform Guidance
• No conflict of interest with Kent County

• Audit financial statements of governmental activities, business-type activities, and major funds
• Audit compliance with federal program requirements (Single Audit)
• Prepare management letters for internal controls and compliance findings
• Prepare Data Collection Form for Federal Audit Clearing House
• Attend Levy Court meetings to respond to audit-related questions
• Support County in obtaining GFOA Certificate of Achievement for Financial Reporting
• Review and test internal accounting and administrative controls
• Comply with GASB 34 standards in audit reporting
• Provide separate management letters for Row offices
• Advise County of accounting changes impacting financial statements