Audit Services

Cobb County requests proposals from qualified firms to examine and state an opinion on its financial statements for its fiscal years 2025 through 2029, to state a separate opinion on the fair presentation of the Cobb-Marietta Coliseum and Exhibit Hall Authority, to perform an annual program review of the County’s Water Systems System Development Fee for the same period, and to report on the financial assurance requirements for the closure and post-closure care costs of the County’s Solid Waste handling facilities. The County's fiscal year runs from October 1 through September 30. Proposals are requested for an examination and expression of opinion on the fair presentation of the basic financial statements in conformity with generally accepted accounting principles (GAAP). The examination must be performed in accordance with generally accepted auditing standards (GAAS) as set forth by the American Institute of Certified Public Accountants, the Single Audit Act Amendments of 1996, the provisions of OMB Circular A-133, and the Government Auditing Standards issued by the United States General Accounting Office. It must also meet the requirements of the applicable laws of the State of Georgia. The auditor is not required to audit the supporting schedules contained in the annual comprehensive financial report. However, the auditor is to provide an "in-relation-to" report on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. The auditor is not required to audit the statistical section of the report. The auditor shall be responsible for performing certain limited procedures involving supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. The auditor is not required to audit the Schedule of Federal Financial Assistance. However, the auditor is to provide an "in-relation-to" report on that schedule based on the auditing procedures applied during the audit of the financial statements. In connection with the Financial Assurance Requirements for Solid Waste Handling and Processing Facilities Closure and Post-Closure costs, the auditor is required to perform limited procedures for the purpose of expressing an opinion on Cobb County’s compliance with the financial assurance provisions of the Municipal Solid Waste Landfill Criteria under subtitle D of the Resource Conservation and Recovery Act. Additionally, the auditor will provide a separate opinion of the fair presentation of the financial statements of the Cobb-Marietta Coliseum and Exhibit Hall Authority in conformity with GAAP. The examination must be performed in accordance with GAAS.