IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
WITHDRAWN 3/15/2004
Title
A RESOLUTION authorizing an independent audit of the Jackson County COMBAT (Community Backed Anti-Drug Tax) and detailing the scope of the audit.
Intro
RESOLUTION #14941, March 8, 2004
INTRODUCED BY Bob Spence, County Legislator
Body
WHEREAS, the County Legislature of Jackson County, Missouri desires an audit be performed on the Jackson County COMBAT (Community Backed Anti-Drug Tax) accounts, as well as such other records as may be required;
BE IT RESOLVED, by the County Legislature of Jackson County, Missouri that a request for proposals (RFP) be issued by the Jackson County Legislature for the services of a firm of independent certified public accountants to provide auditing services with proposals due twenty-one days after the date of the RFP;
BE IT FURTHER RESOLVED, that the RFP should include the following information:
The audits will be performed in accordance with generally accepted governmental auditing standards (GAGAS).
The audits will be on the financial statements of the Anti-Drug Sales Tax (Special Revenue) Fund of the County for the years ended December 31, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002 and 2003.
The financial statements for those years shall be prepared in accordance with generally accepted accounting principles (GAAP), comparing budget to actual for each of the nine years ending December 31, 2003, with an additional column reflecting what the budgeted amounts would have been in those years under percent allocations found in Legislative Resolutions #10950 and 10951 (when applicable):
The audit team to be assigned by the firm must demonstrate experience in GAGAS and GAAP.
A management letter shall be issued by the firm noting any suggestions for improvement and all weaknesses in internal control, whether or not deemed to be material weaknesses.
It is the desire to the Legislature that all reports and financial state...
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