Auditing Assistance with Jefferson County Public Schools

Background
The Commonwealth of Kentucky, through the Auditor of Public Accounts (APA), is soliciting proposals for auditing assistance with the Jefferson County Public Schools (JCPS). This audit is mandated by 2024 Kentucky House Bill 6, § 1, Part I.A.22(9) and aims to assess JCPS's financial management and the safety of its learning environment. The selected firm will be required to comply with generally accepted accounting principles and standards.

Work Details
The contract involves conducting a special audit of the Jefferson County Public Schools, focusing on:

1. The appropriate and effective utilization of funds by JCPS;
2. Ensuring a safe learning and working environment.

The audit must adhere to auditing standards generally accepted in the United States, guidance from the American Institute of Certified Public Accountants, and Government Auditing Standards. The firm will deliver a comprehensive report on JCPS by February 3, 2026, which may be extended upon request. Additionally, the firm must notify the APA immediately of any fraud or illegal acts discovered during the audit.

Period of Performance
The audit must be completed no later than February 3, 2026. Extensions may be granted at the discretion of the APA.

Place of Performance
The audit will be conducted in Jefferson County, Kentucky.