Auditing Services for Special Districts

The County of Inyo -Office of the Auditor-Controller(Auditor) is requesting proposals (RFP) from qualified certified public accounting firms to audit the independent Special Districts within the County of Inyo financial statements for the years ended June 30, 2024, June 30, 2025, June 30, 2026, & June 30, 2027. The contract may be canceled if the County of Inyo -Office of the Auditor-Controller determines the audit services to be unsatisfactory.
These audits are to be performed in accordance with the Minimum Audit Requirements and Reporting Guidelines for California Special Auditors as required by the State Controller’s office and with generally accepted auditing standards.

California Government Code sections 26909 set forth requirement for auditing independent Special Districts financial records. The County of Inyo is responsible to ensure that a financial audit of the independent special districts is performed bi-annually and that the audit reports are delivered to the State Controller’s office. This engagement is unique because Inyo County has a large number of extremely small special districts.
The County of Inyo -Office of the Auditor-Controller office facilitates the independent Special Districts audits by providing services such as gathering data, managing the contract, providing communications between the independent Special Districts and the CPA firm and generally overseeing the audit process, including guaranteeing payment for CPA services.
The goal of this consolidation is to reduce costs to the independent Special Districts, as many have extremely small budgets and cannot afford the typical cost of an audit.

Inyo County is a land of magnificent natural diversity and unique splendor. Considered a "Frontier County,” Inyo is the 2nd largest in California. The 10,227 square miles which comprise the jurisdiction stretch the wide distance from the California/Nevada state line near Death Valley National Park all the way to the spine of the Sierra Nevada. The Owens Valley forms the main north-south corridor along the west side of the County with Highway 395 stretching alongside it. This region is known as the Payahuunadi, or the Land of the Flowing Water, and is home to the Paiute-Shoshone people. Today, a significant portion of the water utilized by the residents in the City of Los Angeles originates from Inyo County and the Owens Valley.

Conveniently located about four hours from the metropolises of Los Angeles, Las Vegas, and Reno, the region is easily accessed via Highway 395 as well as through commercial flights into Bishop Airport. Despite the proximity to major cities, only about 19,000 people call Inyo County home on a year-round basis. Inyo County and the Eastern Sierra region offer a full spectrum of adventure as well as the opportunity to get away from it all. The striking landscape is truly unique. To the west, along the crest of the Sierra Nevada, Mount Whitney towers over the small community of Lone Pine. At 14,505 feet, it is recognized as the highest peak in the lower 48 states. Just a short distance away is Death Valley National Park, which, among other things, is home to Badwater—the lowest point in the U.S. at -282 feet below sea level. The White Mountains are home to the oldest known life forms in the world—the Great Basin Bristlecone Pines—and there are millions of acres of congressionally designated Wilderness, including protected critical habitat in various locations throughout the County, which is 98% public land.

The County is dotted with historic towns providing professional services and the equipment needed for excursions in this recreation mecca. Whether one is seeking out opportunities for hiking, skiing, climbing, biking, fishing, horse packing, hang gliding, photography, or just sightseeing, the experience will be world-class.

Inyo County was established on March 22, 1866—formed out of the territory of the unorganized Coso County, which had been created on April 4, 1864, from parts of Mono and Tulare counties. It acquired more territory from Mono County in 1870 and Kern County and San Bernardino County in 1872. Named for the "dwelling place of the great spirit" in the Mono language, Inyo County has been the historic homeland for thousands of years of the Mono Tribe, Coso people, Timbisha, and Kawaiisu Native Americans.

Inyo County has a rich indigenous history, as well as a legacy that also traces its roots to pioneering, mining, railroading, ranching, and farming. Much of this history is not only on display today in museums and cultural centers throughout the County, but in the culture, livelihoods, and family trees of those who call Inyo County home.