1. Request for Board Action Contract for Audit Services 05/23/17

2. Background and Legislation
Prior to 2015, only some counties were authorized to work with private CPA firms State law revised in 2015 (M.S.§6.481) to provide an option for all MN counties to outsource annual audits

3. Background
In 2016, Office of State Auditor (OSA) sent letters to clients requesting 3 year contracts
Dakota County Manager, after Board authorization, sent letter of intent to OSA regarding RFP for private auditing services
Board established engagement of private audit firm as a 2017 Board Priority

4. Process RFP was released fall of 2016
Five proposals, received; two firms interviewed
Staff recommends CliftonLarsonAllen, LLP based on experience, history with public sector organizations
Based on previous 3 years’ costs, approximately $30,000 expected in annual savings
Expect transition of duties from OSA to new firm to go smoothly

5. OSA response to legislation
Office of State Auditor (OSA) challenged law in court
Ramsey County judge dismissed State Auditor’s claims against 3 counties. One appeal is pending
OSA published report assessing private firms’ audit performance of counties. Firms have responded with additional information as requested

6. Questions