Tips_and_Trends-2019-0007-External_Auditor_Selection.pdf

The document outlines the changes made to the procedures for selecting an external auditor for financial audits in local governments within Palm Beach County, Florida. It emphasizes the importance of compliance with statutory provisions, particularly Section 218.391, which sets forth the requirements for establishing an auditor selection committee. The amended section specifies the composition of the committee and its responsibilities in evaluating audit services, issuing requests for proposals, and recommending qualified firms. It also highlights that the audit committee's function cannot be delegated and that failure to comply may necessitate repeating the auditor selection process. The document concludes with a recommendation for local governments to review and adjust their procurement ordinances to ensure compliance with Florida statutes.