RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 29
ATTACHMENT A
RFP 24-555
FINANCIAL AUDIT SERVICES
Qualifications and Experience Description
Provide detail information for the sections below. Additional pages may be added as
necessary.
Company Qualifications and Experience
1. Provide a brief history of the company including the number of years in business; provide firm’s
qualifications and experience in handling contracts of similar scope in terms.
2. Provide list of personnel that will be dedicated to performing the services to DCSD. The list of
personnel must identify each individual by name, title, qualifications, and experience with
comprehensive financial audits.
Methodology and Operations
1. Provide your company’s methodology to provide a comprehensive DCSD financial audit service, as
outlined in the Scope of Work.
2. Provide your company’s quality assurance/quality control process, and sample copies of
previous review reports.
Further.
Going
DeKalb County School District
Technical Proposal to Provide Audit Services
Fiscal Year June 30, 2023 through 2027
Mauldin & Jenkins Certified Public Accountants
Contact Persons: Doug Moses, CPA, Partner
Christopher McKellar, CPA, Partner
Phone: (770) 955-8600
Email: dmoses@mjcpa.com
cmckellar@mjcpa.com
200 Galleria Parkway, Suite 1700
Atlanta, GA 30339
mjcpa.com
Going Further.
DeKalb County School District
Proposal to Serve
Table of Contents
Transmittal Letter ........................................................................................................ 1
Attachment A - Firm Qualifications and Experience ...................................................... 3
- Organization and Size – Regional Firm
- A Century of Service
- Location of the Office from which the Work is to be Performed
- Client Transitions
- Governments Served in the Past Three Years
- Annual Comprehensive Financial Report Certificates of Achievement & Excellence
- PAFR Experience
- Municipal Bond Experience
- Audits of Federally Funded Programs (Single Audits)
- Governmental Attestation Services
- Governmental IT Solutions
- Governmental Advisory Services
- Proposed Staffing and Qualifications
- Other Resources (Advisory Services, Information Technology Services & Fraud Examinations)
- Other Staff Auditors & Accountants
- Diversity and Inclusion
- Affirmative Action
- Consideration of the Use of Disadvantaged Business Enterprises
- Partner & Staff Continuity
- Continuing Education of Partners and Staff
- Proposed Segmentation of Audit Engagement and Level of Staff Assigned
- Assistance Requested from the School District Staff
- High Percentage of Partner and Manager Involvement
- Our Request List Management Software - Suralink
- Sampling Techniques and the Extent to Which Statistical Sampling Will be
Used in the Engagement
- Type and Extent of Analytical Procedures to be Used in the Engagement
- Approach to be Taken to Gain and Document an Understanding of the Entity’s
Internal Control
- Approach to be Taken in Determining Laws and Regulations to be Subject of
Audit Test Work
- Approach to be Taken in Drawing Audit Samples for Purposes of Tests of
Compliance
- Methodology to be Used in Performing the “Risk Based” Approach in
Determining Major Federal Programs
- Remote Audit Approach Available as Needed
- External Peer Review
- Desk Reviews or Field Reviews
- No Disciplinary Actions
- Irregularities and Illegal Acts
DeKalb County School District
Proposal to Serve
Table of Contents (Continued)
Attachment A - Firm Qualifications and Experience (Continued)
- License to Practice in Georgia
- Independence
Project Scope of Work ................................................................................................ 64
Attachment D – Similar Engagement with Other Governmental Entities .................... 71
Additional Information of Value Added Services ........................................................ 74
- Upcoming GASB Statements
- Free Continuing Education for Governmental Clients
- Governmental Newsletters
- Auditor’s Discussion & Analysis
- Mauldin & Jenkins Partner Joel Black Appointed GASB Chairman
Closing ....................................................................................................................... 78
DeKalb County School District
Proposal to Serve
Transmittal Letter
July 11, 2023
DeKalb County School District
Attn: Procurement
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083
Ladies and Gentlemen:
We appreciate the opportunity to propose on providing audit services to DeKalb County School District
(the “School District”), and we are pleased to submit a qualifications package including cost estimates to
provide annual financial and compliance auditing services for the School District. The contract for such
audit services will be for five consecutive fiscal years beginning with the fiscal year ended June 30, 2023,
and ending with the fiscal year ended June 30, 2027.
We have read the Request for Proposal (RFP) and fully understand its intent and contents. We understand
the time frame for performance of the annual financial audits as stipulated by the School District and
agree to provide the services described in the proposal. We will conduct preliminary and final fieldwork
and will issue all of the deliverables and reports substantially prior to the required due dates.
As professionals serving the public sector, Mauldin & Jenkins is qualified to serve the School District. We
believe that Mauldin & Jenkins is the leader in auditing state and local governments in the Southeast.
This leadership was achieved by recognizing that we are an important part of our client's success, with
our objective being to ensure that accurate information is reported to the Board, management, and its
citizens. Given the complexities of the School District’s financial operations and the ongoing significant
changes in accounting standards, we feel that it is very important that you select an auditing firm that is
focused and experienced in the governmental industry. We differentiate ourselves from our peers via:
Experience with Governments. As auditors for more governments in the Southeast than any other
firm, our professionals are thoroughly versed in the complex governmental arena, and have
consistently provided the highest quality of service to our government clients. We serve:
675+ state and local Cities 170+
governments across the
Southeastern U.S.A. Counties 85+
130+ water & sewer systems,
25 airport operations, 20 gas School Districts &
Over 675
systems, 20 electrical utilities, & Charter Schools 120+
15 transit services; State Entities
155 governments awarded the Served
55+
GFOA's and, or ASBO’s Financial Utility Authorities
Reporting Certificates.
295+ of Single Audits as Special Purpose 80+
required by the Uniform
Guidance.
Mauldin & Jenkins provides over 145,000 hours of service to over 675 governmental units in the
Southeast on an annual basis utilizing over 150 professionals.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 1
DeKalb County School District
Proposal to Serve
Nationally Recognized. Mauldin & Jenkins is consistently ranked in the Top 100 by various
publications as one of the largest certified public accounting firms in the country. We are a regional
firm, but the firm’s influence is shared nationally. Our partners have volunteered to serve: as the
American Institute of CPA’s (AICPA’s) Governmental Audit Quality Center’s (GAQC) Executive
Committee in 2022; the AICPA’s State and Local Government Expert Panel in 2021; the AICPA’s sole
representative to Government Accounting Standards Advisory Council (GASAC); the 2015 Chairman
of the board of the AICPA; and a board member of the International
Federation of Accountants (IFAC) in 2016. In 2020, our own Joel Black
was appointed to serve as the Chairman of the Governmental
Accounting Standards Board (GASB). Mauldin & Jenkins is a leader nationally.
Experience with Client Transitions. Over the past 25 years, we have experienced over 625
transitions as the new auditors of governmental entities. Our team offers a great deal of experience
with serving new clients, and providing a smooth transition during the change in auditors.
Remote Audits and Suralink. If management elects for a remote audit, Mauldin & Jenkins is very
effective in working from a remote environment. We also utilize software, like Suralink, on all audits
to add organization and transparency to the audit process.
Information Technology Services. Mauldin & Jenkins is one of 38 of the top 100 CPA firms in the
nation who have invested in the AICPA’s new revolutionary audit tool and methodology – the
Dynamic Audit Solution (DAS). We also have resources to address the evolving cybersecurity threats
to your government with Certified Information Systems Auditors (CISA) on staff and certified by the
AICPA to provide cybersecurity advisory services and the newly created cybersecurity assessment.
Staff Continuity. Our staff retention rates are considered to be among the best in the profession.
We are able to not only provide consistency with the partner and manager on our engagement
teams, but seniors as well. We also have enough resources at the partner, manager, and senior
levels to provide for periodic rotations as requested by our clients.
Education. Mauldin & Jenkins’ clients have the opportunity to register and receive approximately
30 hours of continuing education on an annual basis, free of charge. We take our experience in
serving governments, and choose timely and relevant topics to provide ongoing education to our
clients, both virtually and in-person. Sessions are limited to clients only.
Responsiveness and Large Firm Resources with Small Firm Sensitivity. We pride ourselves in
responding to the needs of our clients; not only the ability to meet deadlines, but also to respond to
other requests. Our ability to be responsive is enhanced by the open communications and good
working relationship we have with our clients. Our resources provide for the flexibility to meet your
needs and to perform our services in an efficient and effective manner.
This proposal represents a firm offer for 90 days from the date of the proposal. As a member of Mauldin
& Jenkins, Doug Moses is authorized to bind, and make representations for the Firm, and he will be the
ultimate party responsible for the quality of the report and working papers. We welcome the
opportunity to meet with you to present our proposal and our qualifications. Please contact us at (770)
955-8600. Again, on behalf of Mauldin & Jenkins, thank you for the opportunity to serve.
Sincerely, Sincerely,
MAULDIN & JENKINS, LLC MAULDIN & JENKINS, LLC
Doug Moses, Partner Christopher McKellar, Partner
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 2
DeKalb County School District
Proposal to Serve
Attachment A - Firm Qualifications and Experience
Organization and Size – Regional Firm
Mauldin & Jenkins was formed in approximately 1918 and has been actively engaged in governmental
auditing since its inception. Mauldin & Jenkins is one of the largest certified public accounting firms in
the Southeast and in the U.S.A., and a leading provider of audit and accounting services. Mauldin &
Jenkins serves clients whose operations span the entire U.S.A. Mauldin & Jenkins is considered to be a
large regional firm with offices in the following communities:
Atlanta, GA
Macon, GA
Albany, GA
Savannah, GA
Birmingham, AL
Athens, AL
Florence, AL
Huntsville, AL
Chattanooga, TN
Raleigh, NC
Columbia, SC
Bradenton, FL
Sarasota, FL
Our current footprint of governmental clients extends as far northeast as Gates County in North Carolina
(on the Virginia line) to Corpus Christi, Texas to Islamorada, Florida in the Florida Keys.
Other key information relative to the size and experience of Mauldin & Jenkins is as follows:
440,000 - approx. total hours of service provided annually to clients of the Firm
145,000 - approx. total hours of service provided annually to governmental clients
55% - percentage of governmental practice as compared to Firm’s attestation practice
31% - percentage of governmental practice as compared to Firm’s overall practice
675 - approx. total governmental entities served in past three (3) years
515 - total number of Firm personnel
155 - total clients served who obtain the GFOA/ASBO Certificates
47 - total clients with publicly issued debts in excess of $75 million
70 - total number of Firm partners
24 - total number of full-time governmental partners & directors
18 - total number of full-time governmental managers
150 - total number of professionals with current governmental experience
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 3
DeKalb County School District
Proposal to Serve
A Century of Service
Mauldin & Jenkins’ commitment to government began
when our Firm was established in 1918. Since then, we
have viewed service to governments as significant to the
overall success of the Firm. Today, the governmental
sector is an industry that has been specifically identified
for our continued growth in professional services.
Accordingly, all professionals, from entry-level accountants
to partners (who select the governmental sector as their
focus) are trained to understand the issues and meet the
needs of state and local governmental entities.
As noted previously, Mauldin & Jenkins employs 38 partners,
directors and managers who dedicate 100% of their time serving
government clients. We also have numerous additional professionals
with current experience in providing services to governmental entities,
many of whom spend their time exclusively on government clients. I was apprehensive when the
decision was made to go with
Mauldin & Jenkins’ dedicated professionals can bring a comprehensive Mauldin & Jenkins thinking our
understanding of the issues that face government entities as well as city was too small for a larger
“bench strength” at all levels, allowing us to respond swiftly and firm. I couldn’t be more pleased
effectively to your evolving needs.
with their helpful attitude and
professionalism. The audit
The goal of our government practice is to help governments improve
their financial processes and strategies so that they can in turn achieve process is now smooth and
their goal of improving the lives of their citizens. This shared painless.
commitment to the goals of our clients has resulted in a significant
government clientele. Pam Herring,
City of Rockmart,
As noted in our transmittal letter, we currently serve over 675 Clerk/Finance Officer
governments in the Southeast. We know of no other regional firm that
can match our governmental experience.
Location of the Office from which the Work is to be Performed
The Atlanta office will act as the lead in providing services to the School District with additional staff
roles coming from our other offices as needed. The Atlanta office acts as the Firm’s lead office on all
governmental engagements across the Southeast. We have a working relationship between all our
offices that we utilize quite often in serving the governmental sector, and it works quite well for all of
our clients.
The individuals mentioned in this proposal, Mr. Doug Moses, Mr. Adam Fraley, and Mr. Christopher
McKellar, are known across the Southeast for their involvement with governmental entities. They have
significant experience in governmental audit and accounting, and will play significant roles in providing
ongoing services to the School District.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 4
DeKalb County School District
Proposal to Serve
The Atlanta office currently employs 70 professionals with current experience in providing services to
governmental entities and who will meet the continuing professional education requirements set forth
in the U.S. General Accounting Office Government Auditing Standards. A further profile of the Atlanta
office and the Firm’s professional staff as a whole is as follows:
Professional Staff by Level Atlanta Firm-Wide
Partners 16 70
Directors/Managers 38 120
Senior Associates 26 104
Associates 36 221
Total 116 515
Client Transitions
Mauldin & Jenkins has experienced over 600 governmental
client transitions in the past 25 years.
We recognize changing audit organizations creates an opportunity as well as a
challenge to governmental units. Our method effectively
minimizes the impact of transition, and our goal is to
make such a change painless and a positive experience.
The Commissioners of
We accomplish successful transitions by taking the following ten steps: Mount Pleasant
Waterworks would like
Experience. Our experience enables us to focus on the areas of your to express their sincere
organization that possess the greatest risk. Each and every person thanks and appreciation
assigned to the engagement will bring extensive governmental for the excellent audit of
experience relative to their time with the firm. Essentially, our youngest our financials, especially
staff persons oftentimes have more current governmental experience being a first time
than higher level people in other firms. audit….. We are looking
Communication. Our emphasis on planning and communication allows forward to next year’s
for an efficient and effective audit process in which everyone involved audit.
knows their roles and expectations. Further, we like to communicate
Clay Duffie, Mount
with our clients, and want to hear their concerns, questions and thoughts
Pleasant (SC) Waterworks,
as they develop, and address such matters at that time. This helps avoid
General Manager
surprises to all respective parties.
Learning Before Testing. We do not take a cookie-cutter approach to our
audits. Initially, we spend time visiting, inquiring, listening and learning before we ever begin
the first audit tests.
Tailoring Our Approach. Once we obtain an understanding of the intricacies of a client’s
operations, we tailor our audit approach to minimize unnecessary time and effort in the audit
process, and avoid disruptions to client personnel.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 5
DeKalb County School District
Proposal to Serve
Not Recreating the Wheel. We also consider client’s processes and reports generated on a
regular basis for possible use in our audit process to minimize the need for client’s to spend
additional time and effort simply creating auditor requested schedules. Further, we can share
templates used by other clients and ourselves that may reduce time in generating audit
schedules.
Flexible. We understand the demands client personnel have on a daily basis. We have the
resources available to accommodate any special requests or timing relative to the conduct of
the annual audit, and still meet required specified deadlines. We understand plans can change,
and we are open to making any change in scheduling requested by our clients.
Decisions Made in the Field. Issues, as they arise, are dealt with immediately and not
accumulated until the end of the audit. This is accomplished by having seasoned governmental
partners and managers in the field during the course of the engagement.
Reviews in the Field. Our goal is to conduct and review audits in the field. We find that to be
the most effective and efficient approach to client service. Because our partners and managers
are directly involved in the engagement during fieldwork, we can proactively identify significant
issues immediately and resolve them with management so the engagement is essentially
complete when fieldwork ends.
Year-long Support. We encourage your staff to take advantage of our accessible staff
throughout the year for questions that may arise. Our people, working with you and your staff,
can provide proactive advice on new accounting or GAAP pronouncements and their potential
impact; help with immediate problems including answers to questions; and share insights and
best practices to assist you in planning for your future success.
Working Toward a Common Goal. Considering all of the above thoughts, our ultimate goal and
objective is to provide excellent client service with the least amount of disruption to our clients.
We tailor our approach to provide for everyone to work smarter so our clients do not have to
work harder.
Governments Served in the Past Three Years
24 Serve 675+
GFOA Certificates Awarded
Perhaps the greatest indicator of our reliability as Partners
a professional
100%service provider to state and local
toof governmental clients.
governments is our list Governments
Dedicated to Serving
with annual
155 Clientsclient listings are provided
The following governmental Governments
to demonstrate Mauldin & Jenkins’ vast
revenues of
experience serving the governmental sector, and these listings are broken down by type of governmental
$750,000
unit, and the respective listings represents clients we have served in the past three years (and not over a
lifetime).
to
515 295+ Federal Single Audits $4.5
Total Firm
Performed Annually =
Personnel
$4 billion billion
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 6
DeKalb County School District
Proposal to Serve
Cities. Cities we have served within the past three years:
Georgia 46) Johns Creek 92) Union City 131) Black Mountain
1) Albany 47) Kennesaw 93) Valdosta 132) Garner
2) Alpharetta 48) Kingsland 94) Villa Rica 133) Hendersonville
3) Americus 49) LaGrange 95) Waycross 134) Jacksonville
4) Ashburn 50) Lawrenceville 96) West Point 135) Rocky Mount
5) Atlanta 51) Leesburg 136) Selma
6) Austell 52) Lilburn Alabama / Mississippi 137) Zebulon
7) Avondale Estates 53) Lone Oak 97) Athens, AL
8) Bainbridge 54) Lyons 98) Huntsville, AL South Carolina
9) Baldwin 55) Milledgeville 99) Tuscaloosa, AL 138) Aiken
10) Ball Ground 56) Milner 100) Gulfport, MS 139) Beaufort
11) Barnesville 57) Milton 101) Meridian, MS 140) Cayce
12) Bloomingdale 58) Monroe 102) Prattville, AL 141) Chapin
13) Brookhaven 59) Morrow 103) Sheffield, AL 142) Charleston
14) Brunswick 60) Nashville 143) Clemson
15) Byron 61) Oxford Florida 144) Clinton
16) Cartersville 62) Palmetto 104) Apopka 145) Clover
17) Cedartown 63) Peachtree City 105) Callaway 146) Fountain Inn
18) Centerville 64) Peachtree Corners 106) Clewiston 147) Hanahan
19) Chamblee 65) Pearson 107) Crystal River 148) Hardeeville
20) Chattahoochee Hills 66) Perry 108) Destin 149) Hemingway
21) Clarkston 67) Pooler 109) Gulf Stream 150) Hilton Head Island
22) College Park 68) Powder Springs 110) Fernandina Beach 151) Hollywood
23) Conyers 69) Port Wentworth 111) Ft. Myers Beach 152) Georgetown
24) Cordele 70) Richmond Hill 112) Haines City 153) Goose Creek
25) Covington 71) Riverdale 113) Hallandale Beach 154) Johnsonville
26) Dacula 72) Rockmart 114) Indiantown 155) Kiawah Island
27) Dalton 73) Rome 115) Islamorada 156) Mount Pleasant
28) Decatur 74) Roswell 116) Jupiter Inlet Colony 157) North Augusta
29) Doraville 75) Sandy Springs 117) LaBelle 158) North Charleston
30) Douglasville 76) Savannah 118) Lake Placid 159) Orangeburg
31) Duluth 77) Sharpsburg 119) Longboat Key 160) Pamplico
32) Dunwoody 78) Social Circle 120) Marco Island 161) Rock Hill
33) Fairburn 79) South Fulton 121) Naples 162) Seabrook Island
34) Fayetteville 80) St. Marys 122) New Port Richey 163) Summerville
35) Flovilla 81) Stockbridge 123) North Port 164) Winnsboro
36) Forest Park 82) Stonecrest 124) Pensacola
37) Forsyth 83) Suwanee 125) Pinecrest Tennessee
38) Garden City 84) Temple 126) Plant City 165) Bristol
39) Grovetown 85) Thomasville 127) Tarpon Springs 166) Clarksville
40) Griffin 86) Thunderbolt 128) Tequesta 167) Jackson
41) Hapeville 87) Tifton 129) Wildwood 168) Lebanon
42) Hinesville 88) Toccoa 169) Morristown
43) Holly Springs 89) Tucker 170) Spring Hill
44) Jefferson 90) Turin North Carolina
45) Jeffersonville 91) Tybee Island 130) Asheville
Counties. Counties we have audited or are in the process of serving within the past three years:
Georgia 9) Clayton 18) Forsyth 27) Lee
1) Athens-Clarke 10) Colquitt 19) Gwinnett 28) Liberty
2) Augusta-Richmond 11) Columbus-Muscogee 20) Henry 29) Long
3) Bacon 12) Crisp 21) Irwin 30) Lumpkin
4) Barrow 13) DeKalb 22) Jackson 31) Macon
5) Bryan 14) Dougherty 23) Jeff Davis 32) Macon-Bibb
6) Butts 15) Douglas 24) Jenkins 33) McIntosh
7) Charlton 16) Emanuel 25) Jones 34) Meriwether
8) Chatham 17) Floyd 26) Lamar 35) Mitchell
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 7
DeKalb County School District
Proposal to Serve
36) Monroe 52) Whitfield 64) Orange 78) Horry
37) Morgan 65) Wake 79) Lancaster
38) Newton Florida 80) Laurens
39) Paulding 53) Hernando South Carolina 81) Oconee
40) Pierce 54) Union 66) Aiken 82) Orangeburg
41) Rockdale 67) Beaufort 83) Richland
42) Spalding North Carolina 68) Berkeley 84) Sumter
43) Stephens 55) Bertie 69) Calhoun
44) Stewart 56) Buncombe 70) Colleton Tennessee
45) Sumter 57) Columbus 71) Darlington 85) Hamilton
46) Tattnall 58) Gates 72) Dorchester
47) Taylor 59) Green 73) Edgefield Alabama
48) Toombs 60) Halifax 74) Fairfield 86) Jefferson
49) Troup 61) Madison 75) Florence
50) Turner 62) Montgomery 76) Greenville
51) Walton 63) Moore 77) Hampton
State Governmental Entities. States have many entities as part of financial reporting: agencies,
departments, colleges, university foundations, and other component units that are audited. Please see
the following for a listing of State governmental entities we have served in the past three years:
1) Abraham Baldwin Agri. College Foundation 30) University of Chattanooga Foundation
2) Aiken Technical College 31) Trident Technical College
3) Athens State University, AL 32) Kennesaw State Univ. Athletic Department
4) Central Carolina Technical College 33) Kennesaw State Univ. Athletic Foundation
5) College of Coastal Georgia Foundation 34) Kennesaw State Univ. Research Foundation
6) Denmark Technical College 35) Kennesaw State Univ. Foundation
7) Francis Marion University 36) Medical College of Georgia Foundation
8) Ga. Building Authority (GBA) 37) Mississippi College of Georgia Foundation
9) Ga. Business Success Center 38) New College of Florida
10) Ga. College & State Univ. Foundation 39) Northeastern Technical College
11) Ga. Dept. of Economic Development 40) Northwest Florida College Foundation
12) Ga. Education Authority 41) Polytechnic Foundation of Kennesaw State Univ.
13) Ga. Environmental Finance Auth. (GEFA) 42) REACH Georgia (of the GSFC)
14) Ga. Higher Education Assistance Corp. 43) South Carolina Education Lottery Commission
15) Ga. Higher Education Facilities Authority 44) South Carolina Transportation Infrastructure Bank
16) Ga. Highlands College Foundation 45) South Carolina Infrastructure Bank
17) Ga. Lottery Corporation (LOTTO) 46) South Carolina Insurance Reserve Fund
18) Ga. Military College Foundation 47) South Carolina Department of Transportation
19) Ga. Ports Authority (GPA) 48) South Carolina Jobs-Economic Development Auth
20) Ga. Southern Univ. Athletic Foundation 49) Southern Polytechnic Applied Research Foundation
21) Ga. Southern Univ. Foundation 50) State College of Florida Sarasota-Manatee
22) Ga. State Financing & Investment Com. (GSFIC) 51) Stone Mountain Memorial Association
23) Ga. State Univ. Athletic Foundation 52) Tri County Technical College
24) Ga. State Univ. Foundation 53) University of North Alabama
25) Ga. Student Finance Authority (GSFA) 54) University of North Georgia Foundation
26) Ga. Superior Court Clerk’s Cooperative Auth. 55) University of West Alabama
27) Ga. Technology Authority 56) University of West Georgia Foundation
28) Ga. World Congress Center Authority 57) University System of Georgia
29) Jacksonville State University, AL 58) Williamsburg Technical College
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 8
DeKalb County School District
Proposal to Serve
School Systems. Boards of Education we have served within the past three years:
Georgia 31) Gordon County Schools Alabama
1) Atlanta Independent Schools 32) Greene County Schools 61) Athens City Schools
2) Bartow County Schools 33) Griffin-Spalding County Schools
3) Bibb County Schools 34) Gwinnett County Schools Florida
4) Buford City Schools 35) Habersham County Schools 62) Hardee County Schools
5) Butts County Schools 36) Hancock County Schools 63) Highland County Schools
6) Camden County Schools 37) Harris County Schools 64) Manatee County Schools
7) Carroll County Schools 38) Henry County Schools 65) Lee County Schools
8) Carrollton City Schools 39) Jefferson City Schools
9) Cartersville City Schools 40) Laurens County Schools South Carolina
10) Clayton County Schools 41) Lumpkin County Schools 66) Beaufort County Schools
11) Cobb County Schools 42) Marietta City Schools 67) Berkeley County School District
12) Colquitt County Schools 43) Marion County Schools 68) Charleston County Schools
13) Commerce City Schools 44) Oconee County Schools 69) Clarendon Co. School Dist. 1
14) Coweta County Schools 45) Paulding County Schools 70) Colleton County Schools
15) Dawson County Schools 46) Peach County Schools 71) Florence School Dist. 1
16) Decatur City Schools 47) Pickens County Schools 72) Florence School Dist. 3
17) DeKalb County Schools 48) Polk County Schools 73) Horry County Schools
18) Dodge County Schools 49) Putnam County Schools 74) Marlboro County Schools
19) Dougherty County Schools 50) Rockdale County Schools 75) Orangeburg County School
20) Douglas County Schools 51) Rome City Schools District
21) Dublin City Schools 52) Savannah-Chatham Co. Schools 76) Richland Co. School Dist. 1
22) Effingham County Schools 53) Stephens County Schools 77) South Carolina Public Charter
23) Emanuel County Schools 54) Thomas County Schools School District
24) Fannin County Schools 55) Troup County Schools 78) Sumter County Schools
25) Fayette County Schools 56) Twiggs County Schools
26) Floyd County Schools 57) Union County Schools Tennessee
27) Forsyth County Schools 58) Walton County Schools 79) Bristol City Schools
28) Fulton County Schools 59) Ware County Schools 80) Hamilton County Schools
29) Gilmer County Schools 60) White County Schools
30) Glynn County Schools
Charter School Systems. Charter schools we have served within the past three years:
1) Academy for Classical Education (ACE) 21) KIPP South Fulton Academy
2) Atlanta Heights Charter Academy 22) Lighthouse Academies
3) Brookhaven Innovation Academy 23) Manatee School of Arts & Sciences
4) Coastal Empire Montessori Academy 24) Montessori School of Camden, SC
5) Cherokee Charter Academy 25) NW Florida St. College – Collegiate High School
6) Coweta Charter Academy 26) Pataula Charter Academy
7) East Point Academy of South Carolina 27) Pensacola State College CharterAcademyy
8) Florida School for the Deaf and Blind 28) Phoenix Center Community Service Board
9) Furlow Charter School 29) Provost Academy of Georgia
10) Georgia Connections Academy 30) School for Arts Infused Learning
11) Georgia School for Innovation & Classics 31) Scintilla Charter Academy
12) Gwinnett County BOE Charter Schools 32) SKY Academy Englewood
13) Gwinnett Online Campus 33) SKY Academy Venice
14) Graduation Achievement Charter High School 34) SLAM Academy
15) International Charter Academy of Georgia 35) Spring Creek Charter Academy
16) International Community School 36) SW Georgia STEM Charter School
17) Just for Girls Academy 37) St. Petersburg Collegiate High School
18) Kendezi School 38) Susie King Taylor Community School
19) KIPP Metro Atlanta Collaborative 39) Troup County College & Career Academy
20) KIPP Opportunity Fund 40) Tybee Island Maritime Academy
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 9
DeKalb County School District
Proposal to Serve
Business-Type Special Purpose Governments. Please see the following for a listing of business-type
stand-alone special purpose business-type governments we have served in the past three years:
Water/Sewer & Electric Utility 44) Peace River/Manasota Reg. Water Supply Auth.
1) Athens Electric Utility 45) Peachtree City Water & Sewerage Authority
2) Athens Water and Sewer Utility 46) Polk County Water Authority
3) Atlanta Watershed 47) Susanville Sanitary District
4) Augusta Utilities (Water/Sewer Ops) 48) Seacoast Utility Authority
5) Barrow County Water & Sewer Authority 49) Section Waterworks
6) Beaufort Jasper Water & Sewer Authority 50) Sheffield Utilities
7) Berkeley County Water & Sanitation 51) Tampa Bay Water Authority
8) Bristol Essential Services 52) Waterworks & Sewer Board of the Town of Parrish
9) Bristol Joint Sewer System 53) Warren County Utility District
10) Broad Creek Public Service District 54) Crisp County Power Commission
11) Brunswick - Glynn Joint Water & Sewer Comm. 55) Electric Power Board of Chattanooga, TN
12) Butts County Water & Sewer Authority 56) Emerald Coast Utilities Authority
13) Cape Fear Public Utility Authority 57) Greer Commission of Public Works
14) Catawba River Water Supply Project
15) CDE Lightband Airports
16) Charleston Water System 58) Atlanta Hartsfield-Jackson International Airport
17) Chatsworth Water Works Commission 59) Augusta-Richmond County Regional Airport
18) Clarksville Gas, Water & Wastewater 60) Charleston County Aviation Authority
19) Clayton County Water & Sewer Authority 61) Glynn County Airport Commission
20) Cobb County - Marietta Water Authority 62) Gwinnett Airport Authority
21) Dutton Waterworks 63) Halifax-Northampton Regional Airport Authority
22) Eatonton-Putnam Water & Sewer Authority 64) Paulding County Airport Authority
23) Edgefield County Water & Sewer Authority 65) Walterboro-Colleton County Airport Commission
24) Electric Power Board of Chattanooga
25) Englewood Water District Transit
26) Georgetown County Water & Sewer District 66) Birmingham-Jefferson County Transit Authority
27) Gladeville Utility District 67) Chatham Area Transit Authority
28) Grand Strand Water & Sewer Authority 68) Chattanooga Area Reg. Transportation Authority
29) Greenwood Commissioners of Public Works 69) Jackson Transit Authority, TN
30) Greenville Water System 70) Lakeland Area Mass Transit District
31) Guntersville Water and Sewer Board 71) Lowcountry Regional Transit Authority
32) Gwinnett County Water and Sewerage Authority 72) Macon Transit Authority
33) Hamilton Co. Water & Wastewater Treatment 73) Pee Dee Regional Transit Authority
34) Henry County Water Authority 74) Santee Wateree Regional Transit Authority
35) Limestone County Water and Sewer Authority 75) South Florida Regional Transportation Authority
36) Lumpkin County Water & Sewerage Authority 76) Waccamaw Regional Transportation Authority
37) Macon Water Authority
38) Middle Georgia Regional Water & Sewer Authority Gas
39) Mount Pleasant Waterworks 77) Athens Gas Utility
40) Newton County Water & Sewerage Authority 78) Austell Natural Gas System
41) North Charleston Sewer District 79) Natural Gas Acquisition Corp.
42) Onslow Water & Sewer Authority
43) Orangeburg Department of Public Utilities
Other Governments. Other governmental entities we have audited within the past three years:
1) Alabama Elk River Development Agency 12) Atlanta Police Pension Plan
2) Albany - Dougherty Inner City Authority 13) Atlanta Development Authority
3) Albany – Dougherty County Land Bank 14) Atlanta Economic Renaissance Corporation
4) Amelia Island Convention & Visitors Bureau 15) Atlanta Housing Opportunity
5) Amelia Island Mosquito District 16) Avita Community Partners
6) Allendale County Hospital 17) Bayshore Gardens Park & Recreation District
7) Athens Limestone Hospital 18) Berkeley County Water & Sanitation
8) Athens Limestone Industrial Development Board 19) Bledsoe County Nursing Home
9) Athens Limestone Landfill 20) Bradenton Downtown Development Authority
10) Atlanta Firefighters Pension Plan 21) Bristol Development Board
11) Atlanta General Employees Pension Plan 22) Bristol Essential Services
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 10
DeKalb County School District
Proposal to Serve
23) Bristol Public Library 90) Hospital Authority of St. Marys
24) Camden County Public Service Authority 91) Housing Authority of Clayton County
25) Captiva Erosion Prevention District 92) Houston County Library System
26) Central Community Redevelopment Agency 93) Islamorada,City of Islands, Florida
27) Central Georgia Joint Development Authority 94) Jefferson Co. Economic and Industrial Dev Authority
28) Central Midlands Council of Govts. 95) Keep Peachtree City Beautiful Commission
29) Central Savannah River Area Regional Comm. 96) Kennesaw State University Athletic Department
30) Charleston Co. Parks & Recreation Authority 97) Lamar County Recycling Authority
31) Chatham County Jail Complex 98) Lawrence County Health Care Authority
32) Chatham County Tax Commissioner 99) Legacy Community Health Services
33) Chatham County-Savannah Metro Planning Comm. 100) Liberty Consolidated Planning Commission
34) Chattahoochee River 911 Authority 101) Liberty County Development Authority
35) Chattanooga Area Regional Council of Govts. 102) Live Oak Public Library
36) Citrus County Mosquito District 103) Lumpkin County Hospital Authority
37) City of Albany- Chehaw Park Authority 104) Macon-Bibb County Land Bank Authority
38) City of East Point Retirement Plan 105) Madison Tourism Development Authority
39) City of Sandy Springs Development Authority 106) Manatee County Mosquito Control Dist
40) Classic Center Auth. of Clarke County 107) Manatee Technical Institute
41) Clayton Center Community Service Board 108) MARTA/ATU Local 732 Employees Retirement
42) Clayton Co. Pension Fund 109) McIntosh Trail Community Service Board
43) Clayton Co. Sheriff’s Office 110) McMinn County Library
44) Coastal Heritage Society 111) McPherson Implementing Local Redev. Authority
45) Cobb Center Community Service Board 112) McPherson Planning Local Redevelopment Authority
46) Cobb County-Marietta Water Auth. Pension 113) Mental Health Center of North Central Alabama
47) Colleton County Commission on Drug & Alcohol Abuse 114) Meriwether County Industrial Development Authority
48) Columbia Development Corp. 115) Metropolitan Planning Commission (MPC)
49) Columbia Empowerment Zone 116) Miami Beach Employees Retirement Plan
50) Columbia Housing Development Corp. 117) Middle Flint Regional E-911 Authority
51) Community Housing Services Agency (CHSA) 118) Middle Georgia Community Service Board
52) Convention and Visitors Bureau of Dunwoody 119) Milledgeville-Baldwin County Dev. Authority
53) Crisp Co.- Cordele Industrial Development Authority 120) Moore County Airport Authority
54) Crisp Co.- Cordele Industrial Development Council 121) Moore County Convention & Visitors Bureau
55) Decide DeKalb 122) NE Corridor, LLC
56) DeKalb County Public Library 123) Newton County Industrial Development Auth
57) Dev. Auth. of City of Jeffersonville & Twiggs Co. 124) North Charleston District
58) Development Authority of City of Roswell 125) North Fulton Regional Radio Authority
59) Development Authority of Lumpkin County 126) Northeast Georgia Regional Commission
60) Development Authority of Peachtree City 127) Northwest Florida State College Foundation
61) Development Authority of Warner Robins 128) North Port Fire Pension
62) Disabilities Board of Charleston County 129) North Port Police Pension
63) Downtown Atlanta Revitalization 130) Ocean Highway and Port Auth. of Nassau County
64) East Alabama Regional Planning & Development Comm 131) Oconee Center Community Service Board
65) Eau Development Corporation 132) Orangeburg Co. Dept. of Disabilities & Special Needs
66) E.G. Fisher Public Library 133) Palm Bay Police & Fire Pension Plan
67) Ensor Forest Apartments 134) Palm Beach Gardens Firefighters Pension
68) Fayette County Development Authority 135) Pathways Center Community Service Board
69) Fifth Circuit Solicitor of Richland County 136) Paulding County Industrial Development Authority
70) Foundation for the Mental Health Center of NC Alab 137) Peace River/Manasota Regional Water Supply Authority
71) Forsyth County Public Library 138) Peachtree City Convention & Visitor's Bureau
72) Friends of Bulloch 139) Phoenix Center Community Service Board
73) Georgia Charter Educational Foundation 140) Pooler Chamber of Commerce
74) Georgia Mountains Regional Commission 141) Port Authority of Corpus Christi & Nueces County
75) Georgia Pines Community Service Board 142) Private Colleges and Universities Authority
76) Georgia Ports Auth. DB & OPEB Plan 143) Public Bldg. Auth. of Knox Co. & City of Knoxville
77) Georgia Ports Auth. Defined Contribution Plan 144) Redevelopment Agency of Warner Robins
78) Griffin Spalding County Land Bank Authority 145) Richland County Libraries
79) Gwinnett Civic/Cultural Center Operations 146) Riverdale Downtown Development Authority
80) Gwinnett Convention and Visitors Bureau 147) River's Edge Community Service Board
81) Gwinnett County Development Authority 148) Saluda Nursing Center
82) Gwinnett County Public Facilities Authority 149) Sandy Springs Hospitality Board
83) Gwinnett County Public Library 150) Santee-Lynches Reg. Council of Governments
84) Gwinnett County Recreation Authority 151) Santee-Lynches Reg. Development Corp.
85) Hallandale Beach CRA 152) Sarasota General Employees Pension
86) Halifax County Tourism Development Authority 153) Sarasota Firefighters Pension
87) Hardee County Industrial Development Authority 154) Sarasota Police Officers Pension
88) Heart of Georgia Altamaha Regional Commission 155) Savannah Chatham County Land Bank Authority
89) Historic Roswell Convention & Visitors Bureau 156) Savannah Development & Renewal Authority
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 11
DeKalb County School District
Proposal to Serve
157) Seabrook Island Utility Commission 164) Trailer Estates (FL)
158) Seacoast Utility Authority 165) Two Notch Development Corp.
159) Serenity Behavioral Health Systems 166) Tybee Island Maritime Academy
160) South Carolina Centers of Economic Excellence 167) Vidalia Onion Committee
161) South Island Public Service District 168) Walterboro-Colleton County Airport Commission
162) SOWEGA Council on Aging 169) Waycross / Ware County Development Authority
163) Toccoa-Stephens County Public Library
Water & sewer operations. Below is a listing of water/sewer operations we have served within the past
three years:
1) Athens-Clarke County 51) City of Leesburg 101) Richland County, SC
2) Augusta-Richmond Co. 52) City of Long Boat Key 102) Rockdale County
3) Calhoun County 53) City of Marco Island 103) Spalding County
4) Chatham County 54) City of Milledgeville 104) Taylor County
5) City of Aiken 55) City of Monroe 105) Walton County
6) City of Albany 56) City of Morristown 106) Barrow Co. Water & Sewer
7) City of Americus 57) City of Naples Auth.
8) City of Arcadia 58) City of North Augusta 107) Bristol Joint Sewer System
9) City of Athens 59) City of North Port 108) Brunswick - Glynn Joint Water
10) City of Ball Ground 60) City of Palmetto & Sewer Comm.
11) City of Bloomingdale 61) City of Perry 109) Chatsworth Water Works
12) City of Bradenton 62) City of Plant City Comm.
13) City of Brunswick 63) City of Pooler 110) Clayton Co. Water & Sewer
14) City of Byron 64) City of Port Wentworth Auth.
15) City of Callaway 65) City of Powder Springs 111) Cobb Co. - Marietta Water
16) City of Canton 66) City of Richmond Hill Auth.
17) City of Cartersville 67) City of Rock Hill, SC 112) Eatonton-Putnam Water &
18) City of Cayce 68) City of Rockmart Sewer Auth.
19) City of Clarksville 69) City of Rome 113) Gladeville Utility District
20) City of Clemson 70) City of Roswell 114) Gwinnett Co. Water &
21) City of Clinton 71) City of Savannah Sewerage Auth.
22) City of Clover 72) City of St. Marys 115) Hamilton Co. Water &
23) City of College Park 73) City of Stockbridge Wastewater Treatment
24) City of Conyers 74) City of Suwanee Department
25) City of Cooper City 75) City of Thomasville 116) Henry Co. Water Authority
26) City of Cordele 76) City of Thunderbolt 117) Lumpkin Co. Water &
27) City of Covington 77) City of Tifton Sewerage Auth.
28) City of Crystal River 78) City of Toccoa 118) Macon Water Authority
29) City of Fairburn 79) City of Tuscaloosa 119) Newton Co. Water &
30) City of Fayetteville 80) City of Tybee Island Sewerage Auth.
31) City of Fernandina 81) City of Union City 120) Peace River/Manasota Reg.
32) City of Ft. Myers Beach 82) City of Valdosta Water Supply Auth.
33) City of Garden City 83) City of Villa Rica 121) Peachtree City Water &
34) City of Goose Creek 84) City of Wildwood Sewerage Auth.
35) City of Griffin 85) Columbia Co. 122) Polk Co. Water Authority
36) City of Gulfport 86) Crisp County 123) Middle Chattahoochee
37) City of Gulf Stream 87) DeKalb County Regional Water & Sewer
38) City of Haines City 88) Floyd County Auth.
39) City of Hendersonville 89) Forsyth County 124) Tampa Bay Water Auth.
40) City of Hinesville 90) Gates County 125) Town of Black Mountain
41) City of Islamorada 91) Halifax County 126) Town of Chapin
42) City of Jackson 92) Lee County 127) Town of Hemingway
43) City of Jamestown 93) Liberty County 128) Town of Pamplico
44) City of Jefferson 94) Lincoln County 129) Town of Selma
45) City of Johnsonville 95) McIntosh County 130) Town of Winnsboro
46) City of Kingsland 96) Mitchell County 131) Village of Tequesta
47) City of Lagrange 97) Montgomery County
48) City of Lake Placid 98) Monroe County
49) City of Lawrenceville 99) Orange County
50) City of Lebanon 100) Paulding County
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 12
DeKalb County School District
Proposal to Serve
Gas operations. Below is a listing of gas operations served within the past three years:
1) Athens-Clarke County 11) City of Lagrange
2) Austell Natural Gas System 12) City of Lawrenceville
3) Barrow County 13) City of Lebanon
4) City of Albany 14) City of Pensacola
5) City of Americus 15) City of Rock Hill, SC
6) City of Cartersville 16) City of Social Circle
7) City of Clarksville 17) City of Thomasville
8) City of Cordele 18) City of Tifton
9) City of Covington 19) City of Toccoa
10) City of Jackson 20) Town of Winnsboro
Electric operations. Below is a listing of electrical operations served within the past three years:
1) Bristol Essential Services 11) City of Lawrenceville
2) City of Albany 12) City of Morristown
3) City of Cartersville 13) City of Monroe
4) City of Clarksville 14) City of Rock Hill
5) City of Clewiston 15) City of Thomasville
6) City of Clinton 16) Crisp County Power Commission
7) City of College Park 17) Electric Power Board of Chattanooga
8) City of Fairburn 18) Emerald Coast Utilities Authority
9) City of Griffin 19) Town of Selma
10) City of Lagrange 20) Town of Winnsboro
Transit operations. Below is a listing of transit operations served within the past three years:
1) Chatham Area Transit Authority 9) Birmingham-Jefferson County Transit Auth.
2) City of Albany 10) Chattanooga Area Regional Transp. Auth.
3) City of Clarksville 11) Lakeland Area Mass Transit District
4) City of Clemson, SC 12) Macon Transit Authority
5) City of Hinesville 13) Polk Transit Authority
6) City of Huntsville, AL 14) South Florida Regional Transportation Auth.
7) City of Jackson 15) Whitfield Transit
8) City of Rock Hill, SC
Airport operations. Below is a listing of airport operations served within the past three years:
1) Athens-Clarke County 14) Darlington County, SC
2) Augusta-Richmond County Regional Airport 15) DeKalb County
3) Barrow County 16) Floyd County
4) Beaufort Co., SC - City of Hilton Head 17) Glynn County Airport Commission
5) Beaufort Co., SC - Lady's Island 18) Gwinnett Airport Authority
6) City of Aiken 19) Henry County
7) City of Albany 20) Lancaster Co., SC
8) City of Covington 21) Macon-Bibb Co. - Downtown Airport
9) City of Fernandina 22) Macon-Bibb Co. - Mid.Ga. Regional Airport
10) City of Griffin 23) Oconee Co., SC
11) City of Jamestown 24) Paulding County Airport Authority
12) City of Orangeburg, SC 25) Walterboro-Colleton County Airport Commission
13) City of Pensacola
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 13
DeKalb County School District
Proposal to Serve
Certificates of Achievement & Excellence in Financial Reporting
Mauldin & Jenkins has served over 675 governments in the past several
years, and 154 governmental units who obtain the GFOA’s Certificate of
Achievement for Excellence in Financial Reporting (and, or the ASBO’s
Certificate of Excellence in Financial Reporting).
Mauldin & Jenkins’ clients have never failed to obtain the Certificate! Every Annual
Comprehensive Financial Report submitted has received the award. The following are current clients:
Counties: 32) Spalding 62) Decatur 94) N. Charleston, SC
1) Athens-Clarke 33) Walton 63) Douglasville 95) North Port, FL
2) Augusta-Richmond 34) Whitfield 64) Dunwoody 96) Peachtree City
3) Barrow 65) Fayetteville 97) Pensacola, FL
4) Beaufort, SC Cities: 66) Fairburn 98) Perry
5) Cartersville 35) Aiken, SC 67) Forest Park 99) Pinecrest, FL
6) Chatham 36) Albany 68) Garden City 100) Plant City, FL
7) Clayton 37) Alpharetta 69) Griffin 101) Pooler
8) Colleton, SC 38) Americus 70) Gulfport, MS 102) Port Wentworth
9) Columbus-Muscogee 39) Apopka, FL 71) Haines City, FL 103) Powder Springs
10) Dekalb 40) Austell 72) Hallandale Bch, FL 104) Richmond Hill
11) Douglas 41) Ball Ground 73) Hapeville 105) Riverdale
12) Edgefield, SC 42) Beaufort, SC 74) Hardeeville, SC 106) Rockmart
13) Floyd 43) Black Mountain, NC 75) Hendersonville, NC 107) Rome
14) Forsyth 44) Bluffton, SC 76) Hinesville 108) Roswell
15) Glynn 45) Bradenton, FL 77) Holly Springs 109) St. Marys
16) Greenville, SC 46) Bristol, TN 78) Huntsville, AL 110) Sandy Springs
17) Gwinnett 47) Brookhaven 79) John's Creek 111) Savannah
18) Halifax, NC 48) Brunswick 80) Kennesaw 112) Social Circle
19) Hamilton, TN 49) Callaway, FL 81) Kiawah Island 113) Stockbridge
20) Henry 50) Cartersville 82) Kingsland 114) Suwanee
21) Jackson 51) Cayce, SC 83) Marco Island, FL 115) Thunderbolt
22) Lancaster, SC 52) Chamblee 84) Lagrange 116) Tarpon Springs, FL
23) Liberty 53) Charleston, SC 85) Lawrenceville 117) Thomasville
24) Macon-Bibb 54) Chamblee 86) Longboat Key, FL 118) Tuscaloosa, AL
25) Morgan 55) Chapin, SC 87) Milledgeville 119) Union City
26) Newton 56) Clarksville, TN 88) Milton 120) Valdosta
27) Oconee, SC 57) Clemson, SC 89) Monroe 121) Villa Rica
28) Orange, NC 58) College Park 90) Morrow
29) Paulding 59) Conyers 91) Mount Pleasant, SC
30) Richland, SC 60) Cooper City, FL 92) Naples, FL
31) Rockdale 61) Covington 93) N. Augusta, SC
Boards of Education: State Governmental Entities:
122) Atlanta Public Schools 135) Ga. Environ. Fin. Auth. (GEFA)
123) Beaufort County Schools 136) Ga. Ports Authority
124) Bibb County Schools
125) Cartersville City Schools Other Governmental Entities:
126) Cobb County Schools 137) Beaufort Jasper Water & Sewer Authority
127) Fayette County Schools 138) Cape Fear Public Utility Authority
128) Fulton County Schools 139) Central Savannah River Area Regional Comm.
129) Gwinnett County Schools 140) Charleston Water System
130) Horry County Schools 141) Clayton County Water Authority
131) Lee County School District 142) Cobb County - Marietta Water Authority
132) Marietta City Schools 143) Emerald Coast Utilities Authority
133) Richland Co. School District One 144) Greenville Water System
134) Savannah-Chatham County Schools 145) Greenwood Commissioners of Public Works
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 14
DeKalb County School District
Proposal to Serve
146) Greer Commission of Public Works 152) Port of Corpus Christi Authority
147) Henry County Water Authority 153) Public Building Authority of Knox Co. & Knoxville
148) Lowcountry Regional Transportation 154) South Florida Transportation Authority
Authority 155) Tampa Bay Water Authority
149) Macon Water Authority
150) Mount Pleasant Waterworks
151) North Charleston Sewer District
Client Testimony on Results of 1st Attempt. “We received the Certificate of Achievement from GFOA
this week. This was a team effort and I want to share with you how much I appreciate you and the
rest of the staff from Mauldin & Jenkins. You have an excellent team and should be very proud of
them. I look forward to continuing our relationship in the future.”
Tim Schroer, Augusta - Richmond Co. (GA), Assistant Director of Finance
PAFR Experience
The GFOA established the Popular Annual Financial Report (PAFR) Awards Program in 1991 to encourage
and assist state and local governments to extract information from their annual comprehensive financial
report to produce a high quality PAFR. PAFR’s are specifically designed to be readily accessible and
easily understandable to the general public and other interested parties without a background in public
finance. The GFOA’s award program recognizes individual governments that are successful in achieving
that goal.
Mauldin & Jenkins currently serves numerous local governments who prepare a PAFR on an annual
basis. We assist our clients in planning, developing and reviewing their PAFR’s, and believe such
deliverables to be extremely valuable to governments communicating their finances to the general
public.
Should the School District be interested in preparing such a report, we would enjoy the opportunity to
assist.
Municipal Bond Experience
In case the School District plans to issue and refund bonds in the coming years, we have elected to share
with the School District some of our experience in the municipal bond area of auditing and financial
reporting.
Please see our qualifications regarding our bond program auditing experience within the past three
years. Such qualifications include our auditing municipal bond programs with at least $75 million of
outstanding bonded debt for which much of the debt has been issued in the past three years, and we
have issued numerous consent letters and comfort letters as part of the overall service to our
governmental clients during the issuance of such bonded debt. As part of such a large government
client base, Mauldin & Jenkins serves 47 clients who meet the above criteria.
Additionally, we audit the Georgia State Finance and Investment Commission (GSFIC) who has issued
several billions of general obligation bonds on behalf of the State of Georgia.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 15
DeKalb County School District
Proposal to Serve
Please see the following list for a sample of clients we have performed bond procedures, and, or audited
the financial statements for in the past three years whose publicly issued debts are in excess of
$75,000,000.
Governmental Entity Amount Governmental Entity Amount
1 Jefferson County $ 2,512,564,000 25 City of Marco Island 173,000,000
2 South Car. Transportation Infrastructure Bank 1,408,180,000 26 City of Sandy Springs 172,230,000
3 Gwinnett County Board of Education 1,171,193,000 27 Charleston County Airport District 172,000,000
4 DeKalb County 1,051,950,000 28 City of College Park 165,683,000
5 Tampa Bay Water 988,700,000 29 Atlanta Development Authority 164,277,000
6 City of Huntsville 738,933,000 30 City of Savannah 151,712,000
7 Gwinnett County 727,267,000 31 Henry County Water & Sewer Authority 151,021,000
8 Charleston Water System 605,734,000 32 Douglas County Board of Education 132,690,000
9 Augusta-Richmond County 549,068,000 33 Clayton County Water Authority 130,018,000
10 Richland County School District 1 408,840,000 34 City of Charleston 126,518,000
11 Forsyth County 396,049,000 35 City of Alpharetta 120,985,000
12 Emerald Coast Utilities Authority 378,200,000 36 Macon-Bibb County 111,774,000
13 Henry County Board of Education 370,827,000 37 Columbus Consolidated Government 109,870,000
14 Hamilton County, Tennessee 360,180,000 38 South Carolina Dept.of Transportation 109,839,000
15 Forsyth County Board of Education 359,256,000 39 Islamorada, Village of Islands 99,900,000
16 Richland County 342,177,000 40 Rockdale County 93,346,000
17 Paulding County 312,923,000 41 Clayton County 86,864,000
18 Electric Power Board of Chattanooga 280,000,000 42 City of Hallandale Beach 85,400,000
19 GA. Higher Education Facilities Auth. (GHEFA) 232,019,000 43 Sumter School District 80,000,000
20 Beaufort County 218,159,000 44 Orange County, North Carolina 78,429,000
21 Athens-Clarke County 214,831,000 45 Macon Water Authority 76,806,000
22 City of Decatur 179,959,000 46 Atlanta Public Schools 76,740,000
23 City of Tuscaloosa 177,068,000 47 Jackson County 75,867,000
24 City of Pensacola 173,600,000 $ 14,157,677,000
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 16
DeKalb County School District
Proposal to Serve
Audits of Federally Funded Programs (Single Audits)
Based on the most recent data provided by the Federal Audit Clearinghouse
(FAC) which is for calendar year 2021, Mauldin & Jenkins audits 293 entities
representing approximately $5.1 billion in federal expenditures for state, local
government, and non-profit clients which is the:
Highest among public accounting firms in the Southeast as it relates to the
number of Single Audits conducted; and
Highest among public accounting firms in the Southeast as it relates to total
expenditures audited under the Single Audit Act.
The above information was summarized from the Federal Audit Clearinghouse for audits with fiscal year-ends in calendar year
2021 (the last year for which complete information is available) for states in which our Firm has offices.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 17
DeKalb County School District
Proposal to Serve
Governmental Attestation Services
Other attestation services beyond financial and compliance audits which Mauldin & Jenkins currently
provides to our clients include:
Forensic audits Agreed-upon procedures
Performance audits Bond issuance services
Information systems audits Capital asset inventory services
Cybersecurity Assessments
Governmental IT Solutions
As noted above, Mauldin & Jenkins performs various IT attestation and non-attestation services.
The following are three such services.
Cybersecurity Framework Engagements
With governments dealing with IT ransoms, cybersecurity
is one of the top issues on the minds of nearly every
government (large & small). Managing this business issue Identify
is especially challenging. A government with a highly
mature cybersecurity risk management program still has a
residual risk that a material cybersecurity breach could
Recover Protect
occur and not be detected in a timely manner.
Services can be provided via: 1) attestation engagements
or 2) consulting engagements. The AICPA has established
standards for performing attestation engagements in this
arena with the issuance of the SOC for Cybersecurity as
Respond Detect
part of its suite of System and Organization Controls
(SOC) reporting. Consulting services can be provided
while not compromising auditor independence.
System Vulnerability Assessments
Unpatched Engagements
Operating
Systems & Apps This is the process of defining, identifying,
classifying and prioritizing vulnerabilities in
Insider Privilege Lack of Patch computer systems, applications and
Misuse Management
networks infrastructures, and providing an
assessment with necessary knowledge,
awareness and risks to understand the
threats to determine appropriate reactions.
Weak or Default Unmanaged Using specialized tools and applications, we
Passwords Mobile Device can access networks to scan with automated
tools and interrogate every device connected
Poor Configured to network with the objective of searching
& Outdated
Firewalls for misconfigurations, unsupported software,
missing software updates and patches, etc.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 18
DeKalb County School District
Proposal to Serve
Penetration Testing Engagements
This is the practice of testing a computer system to
find security vulnerabilities that a hacker / attacker
could exploit using automation or manual Reporting
Infomation
Gathering
applications. The process involves gathering
information about the target before the test,
identifying possible entry points, attempting to break
Post- Threat
in – actually or virtually – and reporting back the Exploitation Modeling
findings. Tests come from external or internal angles
of entry. Our main objective is to identify security
weaknesses. Penetration testing can also be used to: Vulnerability
Exploitation
test an organization's security policy; its adherence Analysis
to compliance requirements; its employees’ security
awareness; and, the government’s ability to identify
and respond to security incidents.
We would like to express our sincere appreciation for the quality of service provided by
the staff of Mauldin & Jenkins. We would like to thank you for the level of detail and
accountability you have demonstrated on this project and the way you conduct
business as a whole. Our team could not be more satisfied with your work and we look
forward to continuing this relationship.
Angela Jackson, City of Fairburn (GA), Finance Director
Governmental Advisory Services
Beyond traditional audit and accounting services and IT services, we provide advisory services that are
wide-ranging in nature. Our experienced government advisory team helps governments, governmental
agencies and special purpose governmental organizations balance fiscal responsibility with the latest
business strategies to achieve targeted and overarching objectives. Our advisory services can be
summarized via the following bubbles.
Operational Efficiency Performance &
Strategy Transformation & Effectiveness Management
Develop & define Allow for the Ensure business Ensure outputs
future visions, successful change processes and service & outcomes are
goals, and from current to delivery are provided producing
objectives. desired in a manner desired results.
environment or maximizing targeted
outcome goals.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 19
DeKalb County School District
Proposal to Serve
Proposed Staffing and Qualifications
In order to provide the highest quality service in the most cost efficient manner, Mauldin & Jenkins has
formed a client service team which will function as a cohesive unit, and would represent a superb
assortment of talent and experience for the audit of the School District. The unit would be assembled as:
Meredith Lipson
Doug Moses Adam Fraley Alternate Quality
Engagement Partner Quality Control Partner Control Partner
Christopher
McKellar
Support Partner Alison Holly Dugas
Whitworth Manager
Manager
Hope
Pendergrass
Single Audit Will Derzis
Quality Control Alternate
Partner Manager
Jameson Miller Brandon Smith
Certified Info. Certified Info.
Systems Auditor Systems Auditor
Audit Engagement
Team Staff
The above team dedicated to audit the School District will include (at a minimum): two partners, one
full-time manager, and at least two staff professionals. The managers (Allison Whitworth and Holly
Dugas) and the staff professionals will be substantially on-site full time throughout the conduct of their
role in the audit. Other governmental audit professionals will be available to assist throughout the
fieldwork and the preparation of the financial reports. The audit partner in-charge of fieldwork will
correspond with School District management on financial reporting, audit, and related issues on an
ongoing basis, and this individual will also be dedicated to serve the School District throughout
fieldwork, reporting and conclusion in all respective fiscal years. Mauldin & Jenkins has the depth of
resources which allows us to provide you with significant resources of knowledgeable professionals to
meet your deadlines.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 20
DeKalb County School District
Proposal to Serve
Doug Moses, CPA
Lead Partner & Ultimate Partner Responsible
Doug Moses is a member (i.e., partner) and a certified public
accountant with Mauldin & Jenkins, LLC. He specializes in
serving local and state governmental entities, and is a partner
who works exclusively in the governmental sector of the Firm’s
audit practice. Doug has a very balanced base of clientele
serving cities, counties, boards of education, charter schools,
state government entities and special purpose governmental
entities. He is registered in Georgia. Doug is a member of the
Firm’s Executive Committee, which governs the actions and
direction of the Firm. Doug also heads up the Firm’s Diversity
and Inclusion Initiative Program and serves as a member of the
Leadership and Career Development Committee, helping
provide
policy and procedural recommendations to establish and monitor a
leadership, educational, and mentoring programs for the development of the Firm’s human resources.
Years of Professional Experience and Years with Firm
Doug has over 23 years of experience with the Firm. Doug serves both large and small governmental
units, and is involved in serving over 50 such governmental entities. Doug obtained his CPA certificate in
2001.
The following is a summary of governmental clients served by Doug in the capacity of engagement
partner in-charge or quality control review partner:
List of Governmental Clients Served in the Last Three (3) Years
Counties: Orange County, North Carolina Forest Park
Athens-Clarke County Fairburn
Barrow County Cities: Jefferson
Cherokee County Atlanta LaGrange
Colquitt County Athens, Alabama Lawrenceville
DeKalb County Alpharetta Lilburn
Douglas County Austell Grantville
Jackson County Ball Ground Riverdale
Jefferson County, Alabama Baldwin Rome
Floyd County Chamblee Toccoa
Mitchell County Clarkston Whitesburg
Walton County College Park Bristol Tennessee
Gwinnett County Cochran Town of Braselton
Henry County Doraville Crossville, Tennessee
Hamilton County, Decatur Tucker
Tennessee Douglasville Jamestown, Tennessee
Halifax County, North Dunwoody Suwannee
Carolina Duluth Stonecrest
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 21
DeKalb County School District
Proposal to Serve
Hapeville McPherson Planning Local Halifax Airport Authority North Carolina
Oxford Redevelopment Auth.
South Fulton McPherson Implementing Local Boards of Education (and Charter
Morrow Redevelopment Authority Schools):
Powder Springs Atlanta Beltline Inc. Atlanta Independent Schools
Town of Selma North Atlanta Housing Opportunity, Fulton County Schools
Carolina Inc. DeKalb County Schools
Town of Garner North Urban Residential Finance Atlanta Heights Charter School
Carolina Authority of Atlanta Gwinnett County Schools
Downtown Development Buford Board of Education
State Entities: Authority of Atlanta Fulton County Schools Employees’
Georgia Lottery Atlanta – Atlanta Station Tax Pension Plan
Corporation Allocation District Cobb County Schools
Georgia Environmental Atlanta – Westside Tax Decatur City Schools
Finance Authority Allocation District Marietta City Schools
State Road and Tollway Atlanta – Eastside Tax Allocation Rome City Schools
Auth. District Troup County Schools
Georgia Student Finance Atlanta – Princeton Lakes Tax Douglas County Schools
Auth. Allocation District Forsyth County Schools
Atlanta – Beltline Tax Allocation Jefferson Board of Education
Other Governmental Units: District Murray County Board of Education
Austell Natural Gas System Atlanta – Perry Bolton Tax Union County Board of Education
Decide DeKalb Authority Allocation District Habersham County Board of Education
Chattanooga Area Regional Electric Power Board of Floyd County Board of Education
Council of Govt’s Chattanooga, Tennessee Cartersville Board of Education
Cobb County-Marietta Chattanooga Area Regional Paulding County Schools
Water Authority Council of Governments, Gordon County Schools
Riverdale Downtown Tennessee Oconee County Schools
Development Authority City of Bristol Industrial Walton County Schools
Bristol Tennessee Joint Development Board Board of Regents of the University
Sewerage System Tennessee Georgia Online Academy Inc.
Town Center Area Orange County Disabilities & Brighten Academy
Community Improvement Special Needs Board, South Cherokee Charter Academy
District Carolina International Charter Academy
Evermore Community Public Building Authority County Brookhaven Innovation Academy
Improvement District of Knoxville, Tennessee Atlanta Heights Charter School
Lawrenceville Tourism and Hamilton County Water & Coweta Charter Academy
Trade Association Wastewater Treatment SLAM Academy
Cherokee County Airport Authority Pataula Charter Academy
Authority Bristol Public Library, Tennessee Georgia Charter Education Foundation
Barrow County Water and Halifax-Northampton Regional Southwest Georgia STEM Charter School
Sewerage Authority Authority North Carolina Georgia School for Innovation
Invest Atlanta (Atlanta Halifax County Tourism East Point Academy of South Carolina
Development Authority Development Authority North
Carolina
Degree/Certifications and Audit Training
Doug graduated from Georgia Southern University in 1999 with a Masters of Business Administration with
emphasis in accounting and from Georgia Southwestern State University in 1997 with a Bachelors of Business
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 22
DeKalb County School District
Proposal to Serve
Administration degree with a major in accounting (Magna Cum Laude). He has been a speaker at free quarterly
CPE provided to our clients and several internal conferences.
Doug has obtained and instructed a significant amount of continuing professional education over the
last three (3) years including:
2022 M&J Free Client CPE Classes – Coronavirus State & Local Fiscal Recovery Fund – The
Final Rule is Here! – Participant
2022 M&J Advancing Advisory Lunch & Learn- Entrepreneurial Operating System -
Participant
2022 M&J Annual Governmental Accounting & Auditing Conference, Virtual – Participant
2022 OCTANE Governmental Accounting Conference – Instructor and Participant
2021 Rainmaker Training – Participant
2021 GASB Update and GASB 87, Leases – Participant
2021 M&J Annual Governmental Accounting & Auditing Conference, Virtual - Participant
2021 OCTANE Governmental Accounting Conference – Instructor and Participant
2021 M&J Achieving Excellence in Financial Reporting – Ask the Auditor – Participant and
Panelist
2021 Highlights of the 2020 Compliance Supplement, Webinar – Participant
2021 Provider Relief Fund Updated Reporting Requirements - Participant
2021 Coronavirus State & Local Fiscal Recovery Fund – What We Know Now - Participant
2020 GFOA Implementing the CARES Act Funding for State and Local Governments,
Webinar – Participant
2020 GSCPA Paycheck Protection Program – SBA Loan Update, Webinar - Participant
2020 GSCPA Governmental Accounting & Auditing Conference, Webinar – Participant
2020 M&J GASB Hot Topics, P-Card Pitfalls and Human Capital, Webinar – Participant
2020 GFOA Uniform Chart of Accounts and CARES Funding Update, Webinar – Participant
2020 OCTANE Governmental Accounting Conference – Participant
2020 Mauldin & Jenkins Future Leaders Program (Rainmaker), Atlanta, Georgia
2020 M&J Annual Governmental Accounting & Auditing Conference, Virtual – Participant
Professional and Civic Activities
Doug is a Certified Public Accountant and a member of the American Institute of Certified Public
Accountants, Georgia Society of Certified Public Accountants, Government Finance Officers Association,
the National Association of Black Accountants, the Georgia Government Finance Officers Association
and the Association of Government Accountants.
Doug is also an active member of the Georgia Southwestern’s GSW Foundation, Inc., and the alumni
board of trustees for Georgia Southwestern State University where he is the past-president of the
Alumni Board and past-chair of the GSW Foundation. He has spoken at several graduation
commencements which included the December 2005 Graduation Commencement at
Georgia Southwestern State University in which the former President Jimmy Carter and his
wife attended (the former President personally commended Doug on his speech during a
private luncheon held on campus). Doug also serves on the Educational Foundation of the
Ga Society of CPAs where he serves as the Chair for the College Outreach Committee.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 23
DeKalb County School District
Proposal to Serve
Adam Fraley, CPA
Quality Control Partner
Adam Fraley is a partner and a certified public accountant with
Mauldin & Jenkins, LLC specializing in serving local and state
governmental entities. He is the partner in charge for the Firm-
wide governmental practice division of Mauldin & Jenkins and
serves governmental clients throughout the Southeast. He is also
the partner in charge of the Atlanta offices. Adam is a member of
the Firm’s Executive Committee, which governs the actions and
direction of the Firm.
Adam currently serves on the firm’s Advisory Committee as well as the firm’s Assurance Committee,
which leads the establishment of audit policies of the firm and answering technical questions for the
firm’s governmental partner group as well as other partners. He is also the Firm’s Designated Audit
Quality Partner (DAQP) for the AICPA’s Government Audit Quality Center. He has served as Chairman on
the Firm’s Leadership and Career Development Committee, helping provide policy and procedural
recommendations to establish and monitor a leadership, educational, and mentoring programs for the
development of the Firm’s human resources.
Years of Professional Experience and Years with Firm
Adam has over twenty-five (25) years of experience with the Firm serving a wide range of government
clients.
Adam serves both large and small governmental units, and is involved in serving over eighty (80) such
governmental entities. Adam obtained his CPA certificate in 1999. The following is a summary of
governmental clients served by Adam in the capacity of engagement partner in-charge or quality
assurance review partner. Adam has also served as partner in-charge for all of Georgia’s newly
incorporated cities. These clients are also listed below.
List of Governmental Clients Served in the Last Three (3) Years
Counties: Cities: Dunwoody
Forsyth County Alpharetta Holly Springs
Gates County, NC Baldwin Johns Creek
Gwinnett County Ball Ground Kennesaw
Halifax County, NC Bristol, TN Lilburn
Lumpkin County Brookhaven Milton
Madison County, NC Cartersville Monroe
Morgan County Cedartown Peachtree Corners
Orange County, NC Chattahoochee Hills Powder Springs
Paulding County Decatur Rockmart
Walton County Doraville Roswell
Washington County, NC Douglasville Sandy Springs
Duluth Social Circle
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 24
DeKalb County School District
Proposal to Serve
South Fulton Douglas County Board of Chattahoochee River 911 Authority
Stonecrest Education Cobb County-Marietta Water Authority
Toccoa Fannin County Board of Forsyth County Public Library
Tucker Education Halifax Tourism Development Authority
Villa Rica Floyd County Board of Halifax-Northampton Regional Airport
New Bern, NC Education Lumpkin County Water & Sewer Authority
Black Mountain, NC Forsyth County Board of Madison County Tourism Development Auth
Garner, NC Education North Fulton Regional Radio Authority
Selma, NC Gainesville Board of Education Paulding County Airport Auth
Gwinnett County Board of Paulding County Industrial Bldg Auth
Boards of Education: Education Polk County Water Authority
Bartow County Board Habersham County Board of Walton County Water & Sewer Authority
of Education Education
Buford Board of Murray County Board of
Education Education State & Local Chartered Schools:
Carroll County Board of Union County Board of Atlanta Heights Charter Academy
Education Education Cherokee Charter Academy
Carrollton Board of Coweta Charter Academy
Education Other Governmental Units: Gwinnett County BOE Charter Schools
Cartersville Board of Austell Natural Gas System Gwinnett Online Campus
Education Bristol Public Library International Charter School of Atlanta
Cobb County Board of Chatsworth Water Works Pataula Charter Academy
Education Commission Scintilla Charter Academy
Degree/Certifications and Audit Training
Adam is a licensed certified public accountant in the States of Georgia and Florida. He graduated from
Georgia College & State University with a Bachelor of Business Administration in Accounting. He has
been a featured speaker at various GGFOA Conferences and other GGFOA workshops, free quarterly CPE
provided to our clients, and several internal and external conferences.
Practice mobility for CPAs is the general ability of a licensee in good standing from a substantially
equivalent state to gain practice privilege outside of their home state without getting an additional
license in the state where they will be serving a client or an employer. Under the mobility concept,
Miller can practice being a certified public accountant in any state in the United States of America.
Adam coordinates the annual Mauldin & Jenkins Governmental Industry Training Conference each year,
which provides advanced training to experienced governmental auditors and consultants of the Firm. In
his role as Chairman of the Firm’s Leadership & Career Development Committee (LCDC), he also
participates in providing annual instruction at the Mauldin & Jenkins LEAP conference, which introduces
younger people to the various practice areas of the firm, including the governmental practice.
Adam has obtained and instructed a significant amount of continuing professional education over the
last three years including:
2022 M&J Annual Governmental Conference – Organizer & Instructor
2022 GGFOA Annual Conference – Instructor & Participant
2022 Advisory Conference – Instructor & Participant
2022 Annual Governmental GAAP Update – Participant
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 25
City of Young Harris, Georgia
Proposal to Serve
2022 GSCPA Governmental Accounting and Auditing Conference - Participant
2022 Octane Governmental Conference - Instructor
2022 Coronavirus State & Local Fiscal Recovery Fund – Final Rule Webinar - Participant
2022 Government Audit Quality Center Annual Update - Participant
2022 Quarterly Client Governmental Trainings – Organizer & Participant
2021 Compliance Supplement Addendum Webinar – Participant
2021 Achieving Excellence in Financial Reporting – Ask the Auditor – Instructor
2021 M&J Annual Governmental Conference – Organizer & Instructor
2021 Georgia Fiscal Management Conference - Participant
2021 GGFOA Annual Conference – Instructor & Participant
2021 AICPA Understanding Independence Implications of New SALG Affiliates Ethics
Interpretation - Participant
2021 Octane Governmental Conference - Instructor
2021 Government Audit Quality Center Annual Update - Participant
2021 Quarterly Client Governmental Trainings – Organizer & Participant
2021 SAS 134 and Related Standards – Participant
2021 GSCPA Governmental Accounting and Auditing Conference - Participant
2020 RSM Advisory Conference - Participant
2020 GGFOA Annual Conference - Instructor
2020 AICPA Governmental Conference - Participant
2020 M&J Annual Government Conference – Instructor and Participant
2020 M&J Leadership Training - Instructor
2020 Octane Governmental Conference – Instructor and Participant
2020 State and Local Government Audit Planning Considerations - Participant
2020 Conducting Remote Audits in Uncertain Times – Participant
2020 Government Audit Quality Center Annual Update - Participant
2020 Considering and Documenting Nonaudit Services under the 2018 Yellow Book -
Participant
Professional and Civic Activities
Adam is a Certified Public Accountant and a member of the American Institute of
Certified Public Accountants, Georgia Society of Certified Public Accountants, the
Government Finance Officers Association, the Georgia Government Finance Officers
Association, the Cobb County Chamber’s Government Affairs Committee, and the
Association of Government Accountants (AGA), which he has served as the Director
of the AGA’s Audit Committee.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 26
City of Young Harris, Georgia
Proposal to Serve
Meredith Lipson, CPA
Alternate Quality Control Partner
Meredith Lipson is a member (i.e., partner) and a certified public
accountant with Mauldin & Jenkins. Her experience covers a
variety of clients in state and local governments and non-profit
organizations. Meredith is registered and licensed to practice in
the State of Georgia and the State of Florida. Meredith is a
partner who works exclusively in the Firm’s governmental
practice sector.
Years of Professional Experience
Meredith has twenty-nine (29) years of experience with the
Firm. She has served on the Firm’s Partner Advisory Board and currently serves on the Firm’s Leadership
and Career Development Committee. Meredith previously served as the Community Service Project
Coordinator for the Firm’s Macon office. Meredith serves both large and small governmental units, and
is involved in serving over sixty (60) such governmental entities. Meredith obtained her CPA certificate
in 1993.
List of Governmental Clients Served in the Past Three (3) Years
The following is a summary of governmental clients served by Meredith in the capacity of engagement
partner in-charge or concurring review partner.
Counties: Oconee County, SC Peachtree City
Athens-Clarke County Stockbridge
Augusta-Richmond County Cities: Tifton
Clayton County Albany Tuscaloosa, AL
Colquitt County Americus Tybee Island
Columbus-Muscogee County Charleston, SC Union City
Crisp County College Park Fort Myers Beach, FL
Dougherty County Conyers
Gwinnett County Cordele Boards of Education:
Henry County Covington Bibb County Board of Education
Jones County Fayetteville Clayton County Board of Education
Lincoln County Forest Park Camden County Board of Education
Macon County Griffin Fayette County Board of Education
Macon-Bibb County Haynes City, FL Glynn County Board of Education
McIntosh County Longboat Key, FL Henry County Board of Education
Mitchell County Macon Marion County Board of Education
Monroe County Milledgeville Putnam County Board of Education
Peach County Morrow Thomas County Board of Education
Rockdale County Naples, FL Ware County Board of Education
Spalding County Northport, FL
Stephens County Pensacola, FL Other Governmental Units:
Taylor County Perry Albany Dougherty Inner City Authority
Toombs County Riverdale Bartram Trail Regional Library
Edgefield County, SC Suwanee Central Midlands Regional Transit Authority
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 27
City of Young Harris, Georgia
Proposal to Serve
Central Savannah River Area Northeast Georgia Georgia Ports Authority DC, DB & OPEB Plans
Regional Comm. Regional Comm. Gwinnett Convention & Visitors Bureau
Chatsworth Water Works Eatonton Putnam Water & Gwinnett County Development Authority
Commission Sewer Authority Gwinnett County Public Library
Chehaw Park Authority Gwinnett County Recreation Authority
East Point Retirement Plan Heart of GA Altamaha Regional Commission
NorthPort Firefighters Pension State of Georgia entities: Henry County Water & Sewerage Authority
NorthPort Police Pension Georgia Department of Housing Authority of Clayton County
NorthPort General Employee’s Community Health Macon Bibb County Land Bank Authority
Pension Ga. Higher Education Macon Bibb County Transit Authority
Clayton County Housing Auth. Assist. Corporation MARTA/ATU Local 732 Employees
Clayton County Pension Georgia Student Finance Retirement Plan
Clayton County Water Auth. Authority Milledgeville Baldwin Co. Development Auth.
Crisp County Power Comm. Georgia Ports Authority Newton County Water & Sewerage Authority
Development Authority of Stone Mountain Memorial Toccoa-Stephens County Public Library
Jeffersonville & Twiggs Co. Association Upper Oconee Basin Water Authority
Degree/Certifications and Audit Training
Meredith graduated from the University of Georgia with a Bachelor of Business Administration in
Accounting. She has been a featured speaker at various GGFOA Conferences and other GGFOA
workshops, free quarterly CPE provided to our clients, and several internal conferences.
Meredith has obtained and instructed a significant amount of continuing professional education over
the last three (3) years including:
2022 M&J Annual Governmental Conference _ Virtual – Participant
2022 Octane Governmental Accounting Conference – Instructor & Participant
2022 M&J CSLFRF Update – Participant
2021 GGFOA Annua Conference, Chateau Elan, Braselton GA - Participant
2021 M&J Annual Governmental Conference - Virtual – Instructor & Participant
2021 M&J Achieving Excellence in Financial Reporting – Ask the Auditor – Participant and
Panelist
2021 Highlights of the 2020 Compliance Supplement, Webinar - Participant
2020 Georgia Government Finance Officers Association Annual Conference Annual Conference,
Virtual – Instructor and Participant
2020 GSCPA Governmental Accounting & Auditing Conference, Webinar - Participant
2020 M&J GASB Hot Topics, P-Card Pitfalls and Human Capital, Webinar - Participant
2020 GGFOA Uniform Chart of Accounts and CARES Funding Update, Webinar - Participant
2020 OCTANE Governmental Accounting Conference – Instructor
2020 GFOA Implementing the CARES Act Funding for State and Local Governments, Webinar -
Participant
2020 GSCPA Paycheck Protection Program – SBA Loan Update, Webinar - Participant
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 28
DeKalb County School District
Proposal to Serve
Professional and Civic Activities
Meredith is a certified public accountant with licenses to practice in Georgia and Florida.
Meredith is a member of the American Institute of Certified Public Accountants, the Georgia
Society of CPAs, the Government Finance Officers Association, and the Georgia Government
Finance Officers Association (GGFOA). She has also served on the Ethics Committee of the
Georgia Society of CPAs.
Christopher McKellar, CPA
Support Partner
Mr. Christopher McKellar is a partner and a certified public
accountant with Mauldin & Jenkins specializing in serving local
and state governmental entities.
Christopher spends 100% of his time serving state and local
governments in Georgia and Tennessee, and he works
exclusively in the governmental sector of the Firm’s audit
practice. Christopher has been registered and licensed to
practice in the State of Georgia since 2010.
Years of Professional Experience and Years with Firm
Christopher has more than eighteen (18) years of experience, with Mauldin & Jenkins, in public
accounting serving a wide range of government clients.
List of Governmental Clients Served in the Last Three (3) Years
Counties: City of Peachtree Corners Floyd County Board of
Barrow County City of Rockmart Education
DeKalb County City of Rome Forsyth County Board of
Floyd County City of Roswell Education
Forsyth County City of Sandy Springs Fulton County Board of
Lumpkin County City of Social Circle Education
Paulding County City of South Fulton Gordon County Board of
Walton County City of Temple Education
Cities: Gwinnett County Board of
Boards of Education:
City of Baldwin Education
Atlanta Public Schools
City of Bristol, TN Habersham County Board of
Bartow County Board of Education
City of Cartersville Education
Carroll County Board of Education
City of Cedartown Murray County Board of
Cherokee Charter Academy
City of College Park Education
City of Buford Board of Education
City of Decatur Oconee County Board of
City of Carrollton Board of Education
City of Doraville Education
City of Cartersville Board of Education
City of Jefferson Polk County Board of
City of Marietta Board of Education
City of Johns Creek Education
Cobb County Board of Education
City of Kennesaw Rome City Schools
Coweta Charter Academy
City of Lawrenceville Scintilla Charter Academy
DeKalb County Board of Education
City of Milton Troup County Board of
Douglas County Board of Education
City of Monroe Education
Fannin County Board of Education
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 29
DeKalb County School District
Proposal to Serve
Union County Board of Other Governmental Units: Roswell Downtown
Education City of Chatsworth Water Works Development Authority
Walton County Board of Cobb County Marietta Water Authority
Education Decide DeKalb State of Georgia:
DeKalb County Public Library Georgia Higher Education
Charter Schools:
Lumpkin County Water & Sewer Authority Facilities Authority
Cherokee Charter Academy
Paulding County Industrial Building Georgia State Financing and
Coweta Charter Academy
Authority Investment Commission
Georgia Connections
Paulding County Airport Auth. (GSFIC)
Academy
Roswell Economic Development & Georgia Lottery Corporation
Scintilla Charter Academy
Tourism, Inc. (LOTTO)
Degree/Certifications and Audit Training
Christopher graduated in 2004 from Georgia Southern University in Statesboro, Georgia with a double
Bachelor of Business Administration in Accounting and Information Systems and subsequently, obtained
his Masters of Accountancy from Georgia Southern University in Statesboro, Georgia in 2005.
Christopher has obtained and instructed a significant amount of continuing professional education over
the last three years, serving as both an instructor and participant in several seminars and courses
including:
2022 Preparing for Year-End Close and the Annual Audit - Participant
2022 Mauldin & Jenkins Annual Governmental Conference – Virtual Conference – Instructor and
Participant
2022 Mauldin & Jenkins Governmental In-Charge Training – Instructor
2022 GASB Update - Participant
2022 ACFR Preparation, Virtual Conference– Instructor
2022 Coronavirus State & Local Fiscal Recovery Fund – The Final Rule is Here! – Participant
2022 Rainmaker Leadership Training – Participant
2022 Annual Comprehensive Financial Report Preparation – Instructor for University of
Georgia
2021 SAS 134 and Related Standards - Participant
2021 IT Cybersecurity & Effectiveness in Governments - Participant
2021 Let’s Talk Grants – Administration & Auditing - Participant
2021 Mauldin & Jenkins Annual Governmental Conference – Virtual Conference – Instructor and
Participant
2021 Mauldin & Jenkins Governmental In-Charge Training - Instructor
2021 Coronavirus State & Local Fiscal Recovery Fund – What We Know Now - Participant
2021 Mauldin & Jenkins Government Client CPE – Virtual Webinar – Panelist (“Ask the Auditor!”)
2021 ACFR Preparation, Virtual Conference– Instructor
2021 GASB Update and GASB 87, Leases - Participant
2021 Annual Required GAQC Webcast - Participant
2021 Compliance Supplement Addendum Webinar – Participant
2021 Rainmaker Prodigy Leadership training – Participant
2020 GGFOA Annual Conference – Participant
2020 Cash Disbursement Internal Controls - Participant
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 30
DeKalb County School District
Proposal to Serve
2020 Lease Accounting – Analyzing and Journalizing – Participant
2020 Update on the Uniform Chart of Accounts and CARES Funding for Georgia Local
Governments - Participant
2020 Mauldin & Jenkins Annual Governmental Conference – Virtual Conference – Instructor and
Participant2020 Leadership 1 Training, Virtual Webinar - Participant
2020 ACFR Preparation, Virtual Conference– Instructor
Professional and Civic Activities
Christopher is a Certified Public Accountant and a member of the American Institute of
Certified Public Accountants and the Georgia Society of Certified Public Accountants.
Hope Pendergrass, CPA
Single Audit Quality Review Partner
Hope Pendergrass is a partner and a certified public
accountant with Mauldin & Jenkins. Her experience covers
a variety of state and local governmental organizations, and
non-profit organizations. Hope spends 100% of her time
serving state and local governments. Hope is well respected
for her knowledge of performing Single Audits relative to
expenditures of Federal awards, and serves as the firm’s
lead compliance audit technical partner. Hope was recently
appointed to the Executive Committee of the AICPA’s
Government Audit Quality Center (GAQC) where she
collaborate with a team of individuals from firms across the
United States on issues facing firms who perform
governmental audits.
Years of Professional Experience and Years with Firm
Hope has 20 years of experience in public accounting and has spent all of that time serving both large
and small governmental units. She is directly involved in serving approximately 85 such governmental
entities. Hope obtained her CPA certificate in 2007.
List of Governmental Clients Served in the Last Three Years
Counties: Albany Leesburg
Macon-Bibb County Atlanta Orangeburg, SC
Clayton County Americus Chapin, SC
Colleton County, SC Ashburn Other Governmental Units:
Dougherty County Byron Albany-Dougherty Landbank
Henry County Cochran Authority
Macon County Covington Central Georgia Joint Dev. Auth.
Mitchell County Jeffersonville Central Savannah River Area
Monroe County Kennesaw Regional Commission
Oconee County, SC Leesburg Clayton Co. Pension Plan
Mitchell County Macon Eatonton-Putnam Water & Sewer
Montgomery County, NC Perry Auth.
Stockbridge GA College & State Univ.
Cities: Fayetteville Georgia Ports Authority
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 31
DeKalb County School District
Proposal to Serve
Ga. Higher Education Assist. Corp. Butts County Schools Griffin-Spalding County Schools
Ga. Student Finance Authority Camden County Schools Hancock County Schools
Ga. Ports Authority Cirrus Academy Harris County Schools
Heart of GA Altamaha Regional Clarendon County School Dist. 1 Henry County Schools
Comm. Clay County Schools Laurens County Schools
Houston County Library System Clayton County Schools Marion County Schools
Macon-Bibb County Landbank Colleton County Schools Morgan County Schools
Authority Colquitt County Schools Pataula Charter Academy
Macon Water Authority Coweta County Schools Peach County Schools
MARTA Retirement Plan Dawson County Schools Pickens County Schools
Milledgeville-Baldwin Dev. Auth. Dodge County Schools Putnam County Schools
Development Auth. Jeffersonville & Dougherty County Schools Rockdale County Schools
Twiggs Co. Dublin City Schools Savannah-Chatham County Public
Emanuel County Schools School System
Boards of Education & Charter Effingham County Schools Spring Creek Charter Academy
Schools: Fayette County Schools Susie King Taylor Community
Academy for Classical Education Florence School District 1 School
Beaufort County School District Florence School District 3 Thomas County Schools
Baker County Schools Furlow Charter School Twiggs County Schools
Bibb County Schools Gilmer County Schools Tybee Island Maritime Academy
Bleckley County Schools Glynn County Schools Ware County Schools
Brooks County Schools Greene County Schools
Degree/Certifications and Audit Training
Hope graduated from Wesleyan College in 2003 with a Bachelor of Arts in Business Administration with
a concentration in Accounting. She has been a featured speaker at various workshops and at our
quarterly training events.
Hope was awarded the AICPA Advanced Single Audit Certificate after passing the AICPA Advanced Single
Audit Exam, which requires the ability to evaluate and analyze core concepts related to client
acceptance, engagement planning & analysis, and concluding an engagement, as well as guiding
principles for single audits at an advanced level as outlined in the AICPA Competency Framework:
Governmental Auditing.
Hope has obtained a significant amount of continuing professional education over the last several years
including:
2023 M&J Single Audit Training (Instructor)
2023 LumiQ – Yellow Book: Auditing the SEFA (Instructor)
2023 Octane Conference (Instructor)
2023 LumiQ – GASB Updates for 2023 and Beyond
2023 GSCPA – Spring Government Workshop
2023 AICPA – Auditing the Most Common Programs Received by School Districts
2022 AICPA – What Federal Agencies are Finding in QCRs (Instructor)
2022 Florida GFOA – Grants Management and Accounting
2022 M&J 3rd quarter CPE – Preparing for Year End Close and the Annual Audit
2022 Governmental Conference (Participant & Instructor)
2022 AICPA Annual GAQC Update
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 32
DeKalb County School District
Proposal to Serve
2022 M&J Single Audit Training (Instructor)
2022 Octane Conference (Instructor)
2022 GSCPA Spring Government Workshop
2022 M&J 2nd quarter CPE – GASB Update
2022 AICPA Audit Considerations - CSLFRF
2022 M&J 1st quarter CPE – ARPA-CSLFRF – The Final Rule is Here (Instructor)
2021 GSCPA Governmental Accounting and Auditing Conference (Instructor)
2021 AICPA Pandemic-Related Single Audit Issues and Other Single Audit Updates
2021 AICPA Single Audit Lightning Round – Compliance Supplement Update
2021 GGFOA Annual Conference – COVID-19 Funding and Uniform Guidance Update (Instructor)
2021 GGFOA Wednesday’s News You Can Use – ARPA (Instructor)
2021 M&J 3rd quarter CPE – Let’s Talk Grants – Administration & Auditing (Instructor)
2021 AICPA Compliance Supplement and Single Audit Update
2021 M&J Governmental Conference (Participant & Instructor)
2021 M&J Client CPE – Coronavirus State & Local Fiscal Recovery Fund – What We Know Now
(Instructor)
2021 M&J Single Audit Training (Instructor)
2021 Octane Virtual Conference (Instructor and Participant)
2021 M&J 2nd quarter CPE – GASB Update and GASB 87, Leases
2021 AICPA Uniform Guidance Revisions: What You Need to Know
2021 M&J 1st quarter CPE – Achieving Excellence in Financial Reporting
2021 AICPA Single Audit Lightning Round
2021 M&J Compliance Supplement Addendum Webinar (Instructor)
2020 AICPA OMB Compliance Supplement Addendum & Latest COVID-19 Single Audit Implications
2020 M&J 4th quarter CPE – GASB Hot Topics, P-card Pitfalls, and Human Capital
2020 AICPA First Release of 2020 Supplement and the Latest COVID-19 Single Audit Implications
2020 GGFOA CARES Act Funding and the Uniform Guidance (Instructor)
2020 GFOA Implementing the CARES Act Coronavirus Relief Fund for State and Local Governments
2020 M&J 3rd quarter CPE – Let’s Talk Revenue and Zero Based Budgeting
2020 GGFOA Update on the Uniform Chart of Accounts and CARES Funding for Georgia Local
Governments
2020 M&J Governmental Conference (Participant & Instructor)
2020 AICPA Compliance Supplement and Single Audit Update
2020 AICPA Single Audit Lightning Round
2020 AICPA When You Think It, Ink It! Best Practices in Single Audit Documentation
2020 AICPA Using Part 6 of the New Compliance Supplement on Internal Control
2020 M&J Single Audit Training (Instructor)
2020 Octane Virtual Conference (Instructor and Participant)
2020 GSCPA Spring Government Workshop
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 33
DeKalb County School District
Proposal to Serve
Professional and Civic Activities
Hope is a member of the American Institute of Certified Public Accountants (AICPA), the Georgia Society of CPAs
(GSCPA), the Government Finance Officers Association (GFOA), and is active in the Georgia GFOA. She also serves
on GFOA’s Special Review Committee and performs reviews of ACFRs as part of GFOA’s Certificate of Achievement
for Excellence in Financial Reporting program.
Hope also coordinates and instructs our quarterly continuing education events provided to our clients.
Additionally, she coordinates and edits our e-newsletter, which are issued periodically on
emerging topics of interest to state and local governmental entities throughout our
governmental practice.
Hope enjoys community service work and has volunteered with various organizations in the
middle Georgia area including United Way of Central Georgia, Distinguished Young Women of
Monroe and Bibb Counties, Forest Hills United Methodist Church, and Wesleyan College.
Allison Whitworth, CPA
Manager
Allison is a manager accountant with Mauldin & Jenkins. Her experience
with the firm covers a variety of state and local governmental
organizations.
Allison spends 100% of her time serving state and local governments all of
which utilize the new reporting model.
Allison works with local governments in Georgia and North Carolina.
Years of Professional Experience and Years with the Firm
Allison has five (5) years of experience in public accounting, all
with Mauldin & Jenkins, serving a wide range of clients in the
public services industry.
List of Audits Performed for Governments in the Last Three Years
Counties: Garner, NC Buford City Schools
Dekalb County Johns Creek, GA Cartersville Board of Education
Jackson County Monroe, GA Cobb County Board of Education
Lumpkin County Sandy Springs, GA Decatur City Schools
Paulding County Social Circle, GA Scintilla Charter Academy
Stephens County South Fulton Southwest Georgia STEM Charter School
Athens-Clarke County Selma, NC Troup County Board of Education
Tucker, GA Walton County Board of Education
Cities:
Asheville, NC School Systems: Other Governmental Entities:
Cedartown, GA Bartow County Board of Chattahoochee River 911 Authority
Chattahoochee Hills, GA Education Lumpkin County Water & Sewerage
Douglasville Brookhaven Innovation Authority
Dunwoody, GA Academy Evermore Community Impr. District
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 34
DeKalb County School District
Proposal to Serve
Troup County College & North Fulton Regional Radio
Career Academy, Inc. System
Degree/Certifications and Audit Training
Allison graduated from University of Georgia with a B.B.A. in Economics and Valdosta State University
with a Masters of Accountancy and she is a Certified Public Accountant. In addition, Allison has
obtained a significant amount of continuing professional education over the last three years, serving as
both an instructor and participant in several seminars and courses including:
2022 Coronavirus State & Local Fiscal Recovery Funds
2022 GASB 87 Implementation
2021 Various CPE through Surgent CPE, specifically covering future GASB implementations
and governmental accounting.
2021 Mauldin & Jenkins Annual Governmental Conference – Atlanta, GA
2021 Audit Water University Level 5 – Atlanta, GA
2020 Mauldin & Jenkins Annual Governmental Conference – Atlanta, GA
2020 Audit Watch University Level 4.5 – Atlanta, GA
Professional and Civic Activities
Allison is a Certified Public Accountant and a member of the American Institute of Certified Public
Accountants and the Georgia Society of Certified Public Accountants.
Holly Dugas, CPA
Manager
Holly is a manager accountant with Mauldin & Jenkins. Her experience with the
firm covers a variety of state and local governmental organizations.
Holly spends 100% of her time serving state and local governments all of which
utilize the new reporting model.
Holly works with local governments in Georgia and North Carolina.
Years of Professional Experience and Years with the Firm
Holly has over five (5) years of experience in public accounting, all with
Mauldin & Jenkins, serving a wide range of clients in the public services
industry.
List of Audits Performed for Governments in the Last Three Years
Cities: Chamblee, GA Dekalb County
Ball Ground, GA Douglasville, GA Barrow County
Oxford, GA Fairburn, GA Douglas County
Peachtree Corners, GA Powder Springs, GA Forsyth County
Morrow, GA Holly Springs, GA Long County
Peachtree City, GA Counties: Toombs County
Ball Ground, GA Augusta-Richmond County Other Governmental Entities:
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 35
Prospect County
Proposal to Serve
Cobb County Board of Pathways Community Service Stephens County Board of Education
Education Board Marietta City Schools
Housing Authority of Clayton Stone Mountain Memorial Forsyth County Public Library
County Association Oconee County School
Buford City Schools
Degree/Certifications and Audit Training
Holly holds a Bachelor of Science from Kennesaw State University and is a Certified Public Accountant. In
addition, Holly has obtained a significant amount of continuing professional education over the last five
years in several seminars and courses including:
2022 Mauldin & Jenkins Governmental Conference - Virtual
2022 Mauldin & Jenkins GASB Update 2022 Virtual
2022 Mauldin & Jenkins Coronavirus State & Local Fiscal Recovery Fund Final Rule Training
2021 Mauldin & Jenkins Governmental Conference - Virtual
2021 Thomson Reuters Audit Watch Leadership II - Virtual
2021 ACFR Preparation - Virtual
2021 Mauldin & Jenkins Compliance Supplement Addendum - Virtual
2020 AICPA Compliance Supplement & COVID19 Single Audit Implications - Virtual
2020 Mauldin & Jenkins Governmental Conference - Virtual
2020 Thomson Reuters Audit Watch 5 - Virtual
2020 Mauldin & Jenkins Single Audit Training - Virtual
2019 Mauldin & Jenkins Annual Governmental Conference – Athens, Ga.
2019 Thomson Reuters Audit Watch 4.5 – Atlanta, Ga.
2019 CAFR Preparation – Macon, Ga.
2018 Mauldin & Jenkins M&J You Conference – Lanier Islands, Ga.
2018 Thomson Reuters Audit Watch 4 – Atlanta, Ga.
Professional and Civic Activities
Holly is a Certified Public Accountant and a member of the American Institute of Certified Public
Accountants.
Will Derzis, CPA
Senior Manager
Mr. Will Derzis is a manager and a certified public accountant with
Mauldin & Jenkins specializing in serving local and state
governmental entities.
Will spends 100% of his time serving state and local governments in
Georgia and the Carolinas, and he works exclusively in the
governmental sector of the Firm’s audit practice.
Will has served a variety of clients including school districts and
other educational institutions, cities, counties, and other types of
governmental entities.
Years of Professional Experience and Years with the Firm
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 36
DeKalb County School District
Proposal to Serve
Will has seven (7) years of experience in public accounting, all with Mauldin & Jenkins, serving a wide
range of governmental clients.
List of Audits Performed for Governments in the Last Three Years
Counties: Cities: School Systems:
Gates County, NC Brookhaven Bartow County School District
Halifax County, NC Doraville Carrollton City Schools
Lumpkin County Jefferson Douglas County School District
Orange County, NC Kennesaw Murray County School District
Madison County, NC Milton Forsyth County School District
Morgan County Monroe Rome City Schools
Walton County New Bern, NC Cartersville City Schools
Meriwether County Peachtree Corners
Powder Springs Other Governmental Entities:
Charter Schools: Rockmart Chatsworth Water Works Commission
Atlanta Heights Charter Rome Cobb County-Marietta Water Authority
School Roswell Polk County Water Authority
Brookhaven Innovation Social Circle Decide DeKalb
Academy Selma, NC Georgia Lottery
Scintilla Charter Academy Stonecrest
Southwest Georgia STEM Tucker
Charter School LaGrange
Duluth
Cartersville
Degree/Certifications and Audit Training
Will graduated from the University of Alabama with a B.B.A. in Accounting and subsequently obtained his
Masters of Accountancy from the University of Alabama. Will is a Certified Public Accountant. In addition,
Will has obtained a significant amount of continuing professional education over the last six years, serving
as a participant in several seminars and courses including:
2022 - Coronavirus State & Local Fiscal Recovery Fund – Participant
2021 - CARES Act Funds – Participant
2021 - Mauldin & Jenkins Annual Governmental Conference – Participant
2021 – Governmental Financial Reporting – Participant
2021 – Let’s Talk Federal Grants – Participant
2020 - Mauldin & Jenkins Annual Governmental Conference – Participant
2020 – 2021 – Audit Watch Leadership Seminar – Participant
Professional and Civic Activities
Will is a Certified Public Accountant and a member of the American Institute of Certified Public
Accountants, and Georgia Society of Certified Public Accountants.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 37
DeKalb County School District
Proposal to Serve
Other Resources For Non-Audit Services (Advisory Services, Information
Technology Services & Fraud Examinations)
David Roberts
Partner, Governmental Advisory Services
David Roberts has more than 22 years of experience as a consultant
and trusted advisor providing operational/organizational
assessments and similar transformational projects for federal, state,
and local governments across the country. David’s experience
includes leading numerous enterprise-wide/departmental/functional
assessments and transformations over his career measuring the
efficiency and effectiveness of organizational structures and culture,
performance management, technology systems and strategies,
staffing models, service delivery models, and customer satisfaction.
David helps his clients turn visions and goals into reality. He has
helped multiple clients win national government industry awards for
innovation, transformation, and cost savings.
David leads our Government Advisory practice, where he focuses on
helping governments and individual agencies fulfill and exceed their
financial, operational, and regulatory obligations to the public.
David has completed hundreds of projects over his career. Below are representative sample
management consulting projects demonstrating David’s depth and breadth completed within the past
12 months:
Operational and Performance Assessment – Walton County, Georgia
David led a multi-department Operational and Performance Assessment for Walton County.
The scope included assessing organizational structure, operational efficiency, staffing levels and
resource utilization, comparison to leading practices, and observations and recommendations to
assist the County in achieving the desired future state. The final report included numerous
observations with associated recommendations and a detailed Roadmap/Implementation Plan.
Outsourcing Feasibility Study – City of Rocky Mount, North Carolina
David led a feasibility study for the City of Rocky Mount to assess its current service delivery
model for providing parks maintenance and landscaping services. City operations used of a
hybrid model of both internal resources and third-party contractors to provide parks
maintenance and landscaping. The project evaluated the pros and cons (both financial and non-
financial) of 1) maintaining the hybrid model, 2) performing all services in-house, and 3)
performing all services externally.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 38
DeKalb County School District
Proposal to Serve
Finance Functional Assessment – Richland County Library, South Carolina
David led a functional assessment of the Library’s finance department. The
project consisted of understanding the current state – current service
provision, performance, workflow, business processes, internal controls,
organizational structure, reporting, and communications. The current state
was compared to leading practices and gaps were identified. An
implementation roadmap was created that aligned recommendations to
leaderships’ vision to help the organization achieve its desired future state.
Technology Utilization Assessment – Mt. Pleasant Waterworks (South Carolina)
David led an objective evaluation of the organization’s system usage and governance related to
the existing financial system (Microsoft Dynamics) and the existing workorder management
system (Maximo). The organization wanted to maximize the efficiency and effectiveness of both
systems while maintaining internal controls and system of record. The project consisted of
numerous interviews, data review, system mapping, and a collaborative workshop among
stakeholders to define a future state.
Grant Compliance Audit – Decide DeKalb (Georgia)
David led a Grant Compliance Assessment of various development projects for Decide DeKalb.
The project reviewed the established grant and contractual criteria to be maintained by
developers and compared with tenent information related to low income occupants. The
project identified areas of compliance, non-compliance, and recommendations for remediation.
Forensic Audit – Confidential City
David led a forensic investigation into questionable cash management activity for a City Parks
and Recreation department. The project reviewed bank account activity, cancelled checks, cash
withdrawals, and purchased item documentation as well as conducted interviews with account
cardholders to determine the collection, handling, and use of several hundred thousand dollars
collected in fees, sponsorships, and contributions made to the City. Numerous observations and
corresponding recommendations were developed to enhance internal controls, written policies,
and procedures to correct conflicts of interest, mishandling of funds, and misappropriation of
funds.
From management consulting and identifying new opportunities, to increasing stakeholder satisfaction
and implementing transformational strategies, David and our government advisory team deliver insights
and techniques that help government clients leverage public resources efficiently while achieving
overarching goals. Our Government Advisory Practice brings to market a team that has direct experience
as government employees, change agents, and transformation consultants to help tackle the industry’s
toughest issues.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 39
DeKalb County School District
Proposal to Serve
Jameson Miller, CPA, CISA, CISSP, CCSFP, CHQP
Partner in Charge, Technology Services Office,
Cybersecurity Advisory Services
Jameson Miller is a partner and has been with Mauldin & Jenkins since graduation from the University of
Tennessee at Chattanooga.
For over 15 years, Jameson has provided information technology consulting and attest services to public
and private entities throughout the Southeast. Jameson’s experience includes audits of general
controls, application controls, and cybersecurity risk management programs.
Jameson has extensive experience with Sarbanes Oxley, SSAE18 System and Organization Controls (SOC)
Audits, National Automated Clearinghouse Association
(NACHA) Operating Rules and Guidelines, and Gramm-Leach-
Bliley Act (GLBA) compliance programs. His technical expertise
includes performing vulnerability assessments and penetration
testing of information systems using both technical and social
engineering techniques. Further, Jameson:
Maintains current and relevant information
technology and financial accounting continuing
professional education credits (CPE);
Holds the American Institute of Certified Public
Accountants’ (AICPA) “Cybersecurity Advisory Services”
and “Blockchain for Accounting and Finance”
Certificates;
Served as a Cybersecurity panelist and speaker
at the 2020 Octane Conference and GGFOA’s 2019
Annual Conference;
Presented a firm sponsored 8 hours session entitled, “All Things IT – Are You
Protected?”; and,
Has spoken at other various conferences on topics, including:
o Managing Cybersecurity Risk Through an Effective Vendor Management
Program;
o Technologies Transforming Accounting; and,
o Data Analytics: Balancing the Good and the Ugly
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 41
DeKalb County School District
Proposal to Serve
Jameson is a member of the AICPA, the Tennessee Society of Certified Public Accountants, ISACA, and
ISC2. Jameson is a licensed Certified Public Accountant with the State of Tennessee, a Certified
Information Systems Auditor (CISA) through ISACA, a Certified Information Systems Security Professional
(CISSP) through ISC2, a Certified Cybersecurity Framework Practitioner (CCSFP) and
Certified HITRUST Quality Professional (CHQP) through the HITRUST Alliance.
Considering the fact that Jameson only provides non-traditional consulting-type
services to governmental entities, and he does not (and will not) provide audit and
accounting services under the guidance of the Yellow Book educational standards, no
such continuing education is required or provided under this proposal to provide
services.
Brandon R. Smith, CPA, CCSFP, CHQP
Partner, Advisory Services
Information Technology and Cybersecurity
Brandon Smith joined Mauldin & Jenkins in 2008 after studying Accounting and Information Systems at
Georgia Southern University. He works with organizations throughout the Southeast to help deliver a
blend of capacity building and advisory services.
His experience includes evaluating cybersecurity, internal control, and risk management policies and
practices. He helps organizations review posture and identify prioritized, flexible, repeatable,
performance-based, and cost-effective approaches to improve measures and controls.
Expertise includes NIST Cybersecurity Framework, HITRIST Common Security Framework, System and
Organization Controls (SOC) Reporting, COSO Internal Control-Integrated Framework, and Uniform
Guidance. Services range from reviewing existing policies and practices and providing targeted
recommendations in line with proven frameworks, to helping facilitate technical assessments.
Brandon serves on a national Alliance Innovation Committee that represents more than 80 firms
nationally, he serves on the AICPA’s Stakeholder Advisory Group for its Dynamic Audit Solution currently
in development, and he is the chair of M&J’s NExT Committee
for Innovation. Brandon is enthusiastic about transformative
technologies and the impact they have on our clients and our
profession, including Data Analytics, Machine Learning, Artificial
Intelligence, Robotic Process Automation, and Blockchain.
Additional services provided by Brandon and his team include:
Internal Controls Assessments
IT/Cybersecurity Framework Assessments
GLBA Compliance – Information Security
Vulnerability Assessments
Internal & External Penetration Testing
Social Engineering Campaigns
Cybersecurity Awareness Training
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 42
DeKalb County School District
Proposal to Serve
Brandon is a regular speaker for the Georgia Society of CPAs and he serves as a
volunteer faculty member for Nonprofit University’s certificate programs. He is a
member of ISACA, AICPA, GSCPA, Georgia Planned Giving Council, Georgia Center for
Nonprofits, Technology Association of Georgia, and HITRUST.
Other Staff Auditors & Accountants
Prior experience with government audits is as important for the staff as it is for management.
Experience in governmental accounting and auditing minimizes the amount of time the staff will require
to fully understand the complexities of the operations and financial accounting and reporting systems.
Prior experience also enables the staff to recognize problems early in the engagement. This, in turn,
allows the desired early consideration and resolution of problems. All staff assigned to the School
District’s engagement will have prior experience serving government clients and/or will have substantial
government audit training. All staff assigned to the School District will be on-site throughout the entire
engagement.
We would like to stress the fact that the majority of our governmental staff work on state and local
governments 100% of their time. This reduces the “learning curve” on most all audits by reducing the
amount of “on-site training” that occurs at most national accounting firms. This is very evident in our
proposed hours, which are typically much less than that of other firms. Our staff knows what is required
and how to get the work done efficiently and effectively. Our staff members understand the laws and
regulations specifically pertinent to governmental entities. We also normally have more high-level
hours of service by our partners and managers (in the conduct of fieldwork) than other firms, thereby
reducing redundancy and other audit engagement inequities. We bring our experience to the field
where timely decisions can be made.
Diversity and Inclusion
At Mauldin & Jenkins, we believe the word inclusive should apply to everything we do. We strive to
maintain a workplace where everyone’s differences are celebrated and valued. We recognize that our
ability to maintain a sustainable business model will depend largely on attracting, retaining and
promoting individuals that share our common vision of success but do so with a multitude of different
backgrounds, views and life experiences. We embrace this diversity and recognize it is critical to current
and future generations that will operate our Firm and support our Profession. By specifically placing an
emphasis on these initiatives, the Firm will intentionally work towards a workplace with a broader
inclusion of talent that celebrates equal access and equal opportunities, thereby strengthening the
impact on the communities we serve.
M&J’s commitment to diversity and inclusion created a need and interest for a Committee that
organizes and promotes various activities and themes around maintaining a safe, professional, and
inclusive atmosphere for everyone in the firm. Our commitment primarily focuses on how staff and
management can continue to provide equal opportunities and experiences to everyone inside and
outside of our firm. The committee also uses the opportunity to help mentor our employees, as well as
youth within the communities we serve. This allows everyone to evolve into exceptional professionals.
Not only do participants attend diversity and inclusion related events on a local level, they also are able
to apply for opportunities to participate and engage on a national level as well. The Committee meets
quarterly and strives to host three to four events each year.
The Firm is also committed to providing opportunities to the next generation of accounting
professionals. Annually, M&J provides scholarships to eligible accounting students that have a strong
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 43
DeKalb County School District
Proposal to Serve
desire to work in one of our current markets. Additionally, the Firm has doubled its contribution and
impact by providing additional scholarships specifically targeted to first-generation and minority student
populations.
Affirmative Action
Mauldin & Jenkins is committed to the hiring of men and women and minorities representing any and all
races, ethnic origins, religious affiliations, codes and creeds. Mauldin & Jenkins policy is to prohibit
discrimination in all elements of its operations. We are proud of our reputation as an equal
employment opportunity business. We have partners, as well as staff, in our Firm representing a wide
variety and background.
Consideration of the Use of Disadvantaged Business Enterprises
Mauldin & Jenkins’ is a large regional firm and we have significant experience with local governments
and their specific accounting environments. We do not currently outsource any audit procedures to
companies, including any outside of the United States of America, nor do we anticipate the need to
begin such outsourcing. All of the proposed engagement team for the School District’s audit will be full-
time employees or partners from Mauldin & Jenkins.
Partner & Staff Continuity
We are committed to providing continuity of our engagement team members. We recognize that this is
also an important factor for the School District as it limits the amount of retraining that needs to be
performed each year. Our staff retention rates of approximately 85% are considered to be among the
best in the profession (and much better than national firms). We are able to not only provide
consistency with the partners and managers on our engagement teams, but seniors and staff as well.
Retention > 85%
This indicates that we retain 87% of our staff for a minimum of five years.
It is also our goal to minimize disruptions to your management personnel by staffing the engagement so
as to provide continuity, both during and between audits. It is the Firm’s policy not to rotate key audit
staff, consultants or specialists off a multi-year contracted audit engagement. Consequently, it is not
anticipated that any key audit personnel will be rotated away from this annual audit. In any business,
however, turnover is inevitable. When this happens, we will provide resumes of suggested
replacements and any changes in key personnel would always be discussed timely with officials to their
satisfaction.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 44
DeKalb County School District
Proposal to Serve
Continuing Education of Partners and Staff
All members (i.e., partners) and staff of Mauldin & Jenkins receive substantial
continuing education in audit and accounting – typically over 100 hours of such
study per year. As soon as a staff person becomes a key ingredient to any type
of niche service such as governmental audit, accounting and consulting, specific
The Commissioners of
continuing education is sought. A good example includes sending our staff with
Mount Pleasant
over one year of governmental audit experience to various GFOA and AICPA
Waterworks would like
training for audit, accounting and financial reporting courses.
to express their sincere
thanks and appreciation
All partners and staff serving in the governmental sector join together in July
for the excellent audit of
each year for the M&J Annual Governmental Conference in which three days’
our financials, especially
worth of audit, accounting and financial reporting training is provided.
being a first time
audit….. We are looking
Mauldin & Jenkins also provides week long audit efficiency training via Audit
forward to next year’s
Watch every June to all staff persons with less than five years of experience.
audit.
Further, every July staff persons from various levels of experience are provided
with four days of training relative to the conduct of Single Audits and the
Clay Duffie, Mount
preparation of Annual Comprehensive Financial Reports.
Pleasant (SC) Waterworks,
General Manager
All staff associated with the annual audit of the School District will exceed all
the continuing professional education requirements contained in the Yellow
Book throughout the term of the agreement.
The following pages attempt to demonstrate to you our understanding of the nature of the audit
services and our general plan for meeting your needs.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 45
DeKalb County School District
Proposal to Serve
Proposed Segmentation of Audit Engagement and Level of Staff Assigned
Our professionals, who are knowledgeable with respect to audit requirements for governmental
entities, will be assigned based on their expertise with respect to each segment. Our audit is enhanced
by our utilization of advanced technology tools. With those tools we continue to evolve and modernize
our audit process. Our audit procedures, related documentation and quality review will be segregated
by each segment as follows based on our review of the School District’s prior financial statements,
budgets, request for proposal, and other information available:
Segment I Segment II Segment III
Planning and Year End Review/Completion
Interim Procedures /Delivery
Procedures (Final Fieldwork)
The below time frames are estimates based on our understandings with the School District as to its
desires. We at Mauldin & Jenkins would be flexible in the timing of certain events as requested by the
School District. As noted in the table below, we want to work with the School District personnel in an
effective manner. We intend to do a great deal of planning and tailoring of our approach from our initial
visits. We do not want our clients to feel that they have to reinvent the wheel every time we ask for
something. However, to make this process cost the School District as little as possible (both in dollars
and their individual time), it is important to start only when ready and avoid auditing a moving target.
The following table attempts to depict the timing and key elements of the planned audit process:
<<< Continuous Discussions with Client Management >>>
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 46
DeKalb County School District
Proposal to Serve
Timing of Audit Process & Procedures
Segments
v
c
g
p
t
n
De
Au
No
l
Oc
Se
Ju
Ju
Segment I - Planning and Interim Procedures
Ongoing consultation on major issues & developments throughout
the year, and greater discussions as year end approaches (such as
new GASB standards).
Meet management to discuss audit risks and scopes.
Engagement team planning meetings and performance of interim
audit procedures.
Gain understanding of significant processes & key controls.
Perform testing of key controls with goal of reducing substantive
audit testing.
Detemine nature, timing and extent of substantive tests to be
performed.
Finalize audit plan based on results to-date.
Segment II - Final Audit Fieldwork Procedures
Perform substantive tests (detail testing of respective general
ledger/trial balance accounts, and final analytical procedures & key
ratios & relationship of financial data).
Conduct a final evaluation of risk assessments.
Conduct of progress meetings with management as needed and as
often as desired.
Preparation and delivery of draft comprehensive annual financial
report (CAFR), reports, findings, management letter comments, and
any other deliverables.
Meeting with management to discuss draft deliverables and final
completion and presentation time frames.
Segment III - Review, Completion & Delivery Procedures
Upon management's review, delivery of ACFR, internal control
reports, and management letter to management.
Presentation of audit deliverables to the governing board.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 47
DeKalb County School District
Proposal to Serve
Segment I - Planning and Interim Procedures:
Meet with the prior auditor to review prior year workpapers and obtain
appropriate prior year information;
Obtain a signed engagement letter for the financial and compliance
audit;
Prior to our planning visit, creation of an “Interim Procedures PBC”
listing in Suralink, our request list management software (more
information about Suralink in the section immediately following).
Meet with School District management to discuss the scope of the audit, timing of our work, and
preparation of client schedules, and to address any concerns;
Review previously issued and interim financial reports, comment letters, monitoring reports,
and other supporting workpapers;
Familiarize ourselves with the organizational structure of the School District;
Read minutes of Board meetings;
Review the School District’s current year budget, as adopted and revised;
Review debt agreements, and other various documentation;
Gain an understanding of the School District’s accounting policies and procedures, including the
financial and other management information systems utilized by the School District;
Obtain an in-depth knowledge of the EDP equipment, software and systems in use;
Obtain interim financial data from the general ledger for establishing the appropriate coding in
M&J’s trial balance software and Artificial Intelligence (Ai) program;
Utilize Ai program and interim data to perform analytical reviews to determine critical areas and
assess risks;
Perform a preliminary evaluation of the internal control structure at the account and assertion
level;
Design and perform applicable tests of controls related to the financial statements and internal
accounts;
Make fraud inquiries and assessing the risks of material misstatement;
Obtain a list of cash, investment, receivables, debt, and selected revenue accounts for
confirmation purposes, as applicable;
Determine audit strategies for balance sheet and operating statement accounts based on audit
risk;
Obtain a preliminary schedule of expenditures of Federal awards to initiate planning and
internal control testing for the Single Audit;
Prepare year-end audit programs;
Meet with appropriate School District personnel to discuss the results of our preliminary audit
work; and,
Finalize the “Final Fieldwork PBC Listing” and upload to Suralink.
Segment II - Final Audit Fieldwork Procedures:
Utilize Ai program on final general ledger data and scan transaction
for unusual transactions, data, or analytical relationships;
Use data scanned above in various substantive analytical reviews of
account balances (such as reasonableness tests, trend analysis, and
predictive tests) to reduce other substantive tests of details;
Test the valuation, restrictions and cut-offs of cash and investment
balances, as applicable;
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 48
DeKalb County School District
Proposal to Serve
Test receivable cut-offs and balances, including an analysis of subsequent receipts;
Test cut-off and valuation of inventory;
Review and testing supporting documentation for the allowance for doubtful accounts, any
material prepaid items and other assets;
Vouch capital asset additions and deletions, analyzing charges for appropriate accounting and
testing depreciation;
Test accounts payable cut-offs and balances, including an analysis of subsequent disbursements;
Test accrued payroll, compensated absences, claims payable, and other accrued liability cut-offs
and balances;
Review actuarial methodologies, assumption, and census data and determine the
appropriateness and accounting of the pension and OPEB liabilities;
Test debt balances and debt covenant compliance;
Test compliance with applicable laws and regulations;
Test the classification of net position (unrestricted, restricted and net investment in capital
assets) and fund balance (nonspendable, restricted, committed, assigned, unassigned);
Perform analytical procedures and substantive testing of revenues and expenditures/expenses;
Obtain and auditing the final schedule of expenditures of Federal awards;
Complete compliance tests for the major programs selected for testing as required by the
Uniform Guidance, as applicable;
Review the PBC listins in Suralink for any outstanding items and hold and end of fieldwork exit
conference with management.
Segment III - Review, Completion & Delivery Procedures:
Review workpapers to ensure quality and thoroughness of audit
procedures;
Summarize the results of audit procedures;
Obtain attorney letters;
Evaluate commitments, contingencies and subsequent events;
Propose audit adjustments;
Summarize and evaluating passed audit adjustments;
Evaluate compliance exceptions;
Review draft financial statements and related note disclosures;
Perform financial condition assessment procedures;
Prepare drafts of audit reports and management letter;
Deliver drafts of audit reports and letters to appropriate client officials;
Finalize all reports and management letter;
Obtain signed representation letter and the School District’s approval of the final financial
statements;
Draft the Data Collection Form and obtaining the School District’s approval;
Prepare and provide the School District a final PDF document of the audited financial
statements;
Hold final exit conferences and presentations with appropriate School District officials.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 49
DeKalb County School District
Proposal to Serve
Assistance Requested from the School District Staff
The audit is an annual process that we know the School District prepares for each year. However, we
also know that the regular, on-going operations and day-to-day requirements do not stop just because
the annual audit is occurring. The assistance that will be requested from the School District staff will be
clearly communicated by Mauldin & Jenkins during the preliminary / interim procedures to allow for
maximum lead time so that our requests can be met with as little disruption to the School District’s
operations as possible.
Our expectation for assistance from the School District staff includes the following: preparation of cash,
investment, debt, and other audit confirmations; provision of access to the School District’s system or
response to requests to provide reports, reconciliations, queries, etc.; preparation of certain elements of
the Annual Comprehensive Financial Report (transmittal letter, organization chart, etc.); and availability
via telephone, video conference, and in-person to respond to various questions and inquiries.
Mauldin & Jenkins believes that we are uniquely qualified to perform the audit of the School District. In
a time in which very significant changes continue to be implemented in the School District’s financial
reporting model, it is imperative for the School District’s auditors to understand the School District’s
financial reporting environment and processes and utilize advances technology and tools in performing
your audit. The team proposed to serve you is made up of individuals who have significant experience
in auditing local governments of various sizes in the Southeast.
Our audit of the financial statements will be conducted in accordance with auditing standards generally
accepted in the United States of America and will conform to the standards as set forth in the following:
“Generally Accepted Auditing Standards” developed by the American Institute of Certified Public
Accountants (AICPA)
“Government Auditing Standards” issued by the Comptroller General of the United States
“Audits of State and Local Government Units” prepared by the State and Local Government
Committee and published by the AICPA
Our audit will include advanced methodologies and technology, tests of the accounting records and such
other auditing procedures as we consider necessary in the circumstances, which include, but are not
limited to, those procedures necessary to test compliance and to disclose non-compliance with specified
laws, regulations, and contracts.
We will use Firm manuals specifically designed for governments to develop audit programs tailored to
the School District which incorporate the requirements set forth above. We anticipate that these
procedures will enable us to express our professional opinion that the financial statements of the School
District present fairly, in all material respects, the financial position and results of operations of the
various opinion units in conformity with accounting principles generally accepted in the United States of
America. If conditions are discovered which lead to the belief that material errors, defalcations, or other
irregularities exist which might prohibit us from expressing an unqualified opinion or if any other
circumstances are encountered that require extended services, we will promptly advise the School
District. No extended services will be performed unless they are authorized in contractual agreement or
in an amendment to the agreement.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 50
DeKalb County School District
Proposal to Serve
Upon notification of obtaining the audit contract with the School District, we would determine with
School District management a more detailed timetable for the audit process, and a detailed audit plan
leading up to a list of all schedules to be prepared by the School District. Adequate supervision and lead
time will be provided by the auditor with respect to assistance needed by the School District staff.
High Percentage of Partner & Manager Involvement
Partner and manager involvement varies with different firms. At Mauldin & Jenkins, we believe it is
important for our partners and managers to be highly involved in the audit process, including
fieldwork. This is a value-added concept most firms do not employ. That being said, we believe it is
important to note that our proposal includes the following:
Substantial Partner Hours as Compared to Total Hours.
Substantial Manager Hours as Compared to Total Hours.
Approximately 60% of all anticipated hours of service are partner and manager hours which
means our partners and managers are heavily involved during the audit process , and not
just the front end and back end of the audits.
Our Request List Management Software – Suralink
For all of our governmental audit engagements, we use Suralink. Suralink is the leader in PBC request
list management software, helping all of our audit teams stay on track throughout the engagement and
improving the overall client experience.
Prior to our visit to the School District’s offices for interim/planning work, we will create an account for
the School District. We can add as many people to the School District’s account as requested – and even
have the ability to limit which people can see which items in the portal for security of sensitive
information.
All requests for the audit will run through Suralink which our audit team members will update
throughout fieldwork. Our periodic audit status meetings will start with a review of the Suralink portal
and a general discussion of the progress to date. Suralink will provide a summary status that looks
similar to the diagram below, and will also include details of the specific items for each category.
Request Summary
Outstanding - 50% Total Requests
Fulfilled - 13% Accepted: 33 Returned: 0
Returned - 0% Outstanding: 43 Fulfilled: 12
Accepted - 37%
By using Suralink, we will (1) eliminate inefficient and unsecured email exchange of audit information;
(2) ensure that all members of the Mauldin & Jenkins team as well as the School District’s team remain
on the same page throughout the conduct of the audit; and (3) encourage the efficient assignment of
audit tasks on both the audit team and client team for the engagement.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 51
DeKalb County School District
Proposal to Serve
Sampling Techniques and the Extent to Which Statistical
Sampling Will be Used in the Engagement
As discussed above, our approach is evolving to utilize Ai tools to scan entire populations and is fast
eliminating the need for sampling. In some situations, sampling will still be necessary or required.
When we utilize audit sampling, we do so as provided in U.S. Auditing Standards AU-C Section 530, Audit
Sampling. We would plan to utilize audit sampling whenever a decision is made to apply a specific audit
procedure to a representative sample of items within the account balance or class of transactions with
the objective being reaching a conclusion about the entire balance or class.
We anticipate using audit sampling on the following types of audit tests:
Substantive tests of details of balance sheet account balances
Substantive tests of details of transactions
Tests of controls
Tests of compliance with laws and regulations
Our use of audit sampling will be based on the guidance in AU-C Section 530 and the AICPA Audit and
Accounting Guide - Audit Sampling.
Type and Extent of Analytical Procedures to be Used in the Engagement
Analytical procedures can be applied to almost every financial statement amount and are often less
costly to apply than tests of details. It is, therefore, an efficient audit strategy to employ analytical
procedures to the maximum extent possible, and vary the required extent of substantive tests of details
inversely with the degree of assurance already obtained.
The elements of analytical procedures we plan to consider are as follows:
Identify the factors on which a given accounting result should depend;
Determine the approximate relationship between the accounting result and those
underlying factors;
Predict what the current results should be if that relationship continued;
Compare the actual current result to the prediction;
Investigate and corroborate significant variances between the actual result and the
prediction;
Reach a conclusion as to the reasonableness of the reported result.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 52
DeKalb County School District
Proposal to Serve
Types of analytical procedures employed will include:
Reviewing changes from prior years for reasonableness.
Scanning accounts for items larger
or smaller than expected when
compared to budgets or forecasts.
Reviewing and comparing logical
relationships between years (e.g.,
payroll taxes and benefits to wages,
etc.). Comparisons between years
can be made more effective when
logical relationships between
elements of the financial statements
that would be expected to conform
to the predictable pattern are used
to develop trends. This is primarily
accomplished through the use of
ratios.
Analyzing and comparing
nonfinancial information, such as
number of taxable properties, geographical area, number of employees, etc.
All analytical procedures performed as substantive tests are documented on each applicable audit
program.
Approach to be Taken to Gain and Document an
Understanding of the School District’s Internal Control
For purposes of an audit of the financial statements and statutory, regulatory and contractual
compliance, the School District’s control structure consists of the following five elements as they relate
to the School District’s ability to conduct operations and use resources in accordance with
management’s authorization and consistent with laws, regulations, contracts and policies, and to record,
process, summarize, and report financial data consistent with assertions embodied in the financial
statements: the control environment; risk assessment, control activities, information and
communication processes/systems, and monitoring.
The internal control structure and its policies and procedures are an important source of information
about the types and risks of potential material misstatements that could occur in the financial
statements and violations of statutory, regulatory and contractual requirements. This information is
essential for effective audit planning and in designing effective and efficient audit tests.
In our understanding of the School District’s internal control structure, we will obtain knowledge about:
How internal control structure policies, procedures and records are designed;
Whether internal control structure policies, procedures and records have been placed in
operation, i.e., whether the School District is using them;
Whether internal control structure policies, procedures and records are designed
effectively, i.e., whether they are likely to prevent or detect material misstatements or
compliance violations on a timely basis;
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 53
DeKalb County School District
Proposal to Serve
Whether internal control structure policies, procedures and
records are operating effectively.
Auditing standards generally accepted in the United States of America require
the auditor to document our understandings of the internal control structure
elements. The form and extent of documentation is flexible. Generally, the
more complex an entity’s internal control structure and the more extensive
the procedures performed to obtain the understanding, the more extensive
our documentation should be. In addition to memos, we plan to use specific
designed forms and questionnaires to document our understanding of the
internal control structure. Recent changes in auditing standards, known as
the risk assessment standards, denote that the auditor is not required to test
internal control so as to rely on them to reduce other test work, but do not
allow for only inquiry procedures related to internal control. We are required,
and will perform, other procedures, such as walkthroughs and observation,
related to controls over significant financial statement and audit assertions.
Approach to be Taken in Determining Laws and
Regulations to be Subject of Audit Test Work
Our approach to be taken to determine the laws and regulations that will be subject to audit test work
will include procedures designed to identify requirements found in legal or legislative data,
administrative regulations, and documents associated with grant and contract arrangements. The
following procedures and policies will be applied depending on the nature and materiality of the laws
and regulations:
During the planning phase, the type of audit to be performed, as it relates to compliance
matters, will be communicated to all personnel assigned to the engagement.
Obtain a list of all federal award programs from which the client received and expended
funds and identify, using the prescribed risk-based approach, the major programs required
to be audited. If a program-specific audit is required, identify the award program to be
audited.
Identify applicable state and local statutory and regulatory requirements and contractual
requirements.
Plan and document the audit procedures to be performed relative to material state and
local statutory and regulatory requirements and contractual requirements.
Perform and document federal, state, and local statutory, regulatory and contractual
compliance audit procedures as deemed to be applicable and appropriate during the
planning stage of the engagement.
Make specific inquiries of management concerning the following matters:
the School District’s compliance with laws and regulations.
the School District’s policies relative to the prevention of statutory, regulatory and
contractual violations.
The use of directives issued by the School District and periodic representations
obtained by the School District from officials and other management personnel at
appropriate levels of authority concerning compliance with laws and regulations.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 54
DeKalb County School District
Proposal to Serve
Approach to be Taken in Drawing Audit Samples
for Purposes of Tests of Compliance
Applicable auditing standards state that, in testing for compliance with laws and regulations, the
number, selection, and testing of transactions is based on the auditor’s professional judgment. None of
the guidelines, primarily AU-C Section 250, explain whether this requirement to select a representative
number for testing compliance means that audit sampling is necessary.
The two possible approaches to audit sampling are nonstatistical and
statistical. AU-C Section 530 Audit Sampling indicates that both of these
approaches are capable of producing sufficient evidential matter, if properly
applied. The types of procedures that are applied are not determined by the
sampling approach used. Either approach may be used to apply whatever
tests of details deemed necessary in the circumstances. The importance of
professional judgment cannot be overemphasized as it applies to the
evaluation of the adequacy of evidential matter generated by the sampling
approach. Regardless of the sampling approach selected, we will properly plan, perform, and evaluate
the results of the sample. Professional judgment must be used to relate the sample results to other
evidential matter when we form a conclusion about compliance with laws and regulations. It should be
noted, however, that not all tests of compliance or controls are transaction related. If we decide to use
audit sampling, attention is focused on which sampling approach (statistical or non-statistical) to use.
Substantial information is given in the AICPA Sampling Guide and several college and professional books
on the use of various statistical sampling approaches.
The basic requirements that relate to all compliance related samples, statistical and nonstatistical, are as
follows:
Planning. We will relate the population to the objective of the audit test; i.e., defining the
population and sampling unit.
Selection. We will select items that can be expected to be representative of the population.
Evaluation. We will project sample results to the population and consider sampling risk.
In a compliance sampling application, the population is defined as all items that constitute the account
balance or class of transactions, or the portion of the balance or class, being tested (i.e., all expenditures
of the School District above a certain threshold required to be bid). The population for a substantive
sample usually is the account balance or class of transactions excluding those items selected for testing
because of individual significance. The term individually significant item encompasses two types of
items:
Individually significant dollar items
Unusual items (that is, items that have audit significance by their nature)
Due to the nature of tests of controls or compliance, we ordinarily are not concerned with identifying
individually significant items when tests of controls or compliance are performed using audit sampling.
Sampling results can be projected only to the population from which the sample is drawn. The use of
the wrong population for a sampling application could mean that conclusions based on the sample are
invalid for our purpose.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 55
DeKalb County School District
Proposal to Serve
The sampling units are the individual items that are subjected to tests and that represent the
components of the population. It is important to properly identify the sampling unit before the sample
is selected to produce an efficient and effective sampling application. Examples of sampling units would
be individual capital disbursements, etc. The determination of the specific sampling unit is influenced by
the following considerations:
The sampling unit should produce an efficient sampling plan.
The sampling plan must be effective to accomplish its objectives.
The nature of the audit procedures can determine the sampling unit to be used. AU-C
Section 530 requires a “representative sample”. There are several commonly used methods
of selecting samples that meet the criteria of representativeness stipulated by AU-C Section
530. The following are some of those methods: random (can be statistical or nonstatistical),
systematic (can be statistical or nonstatistical), or haphazard (nonstatistical).
We will evaluate whether the sample selected seems representative of the population to be tested. If
the sample does not seem representative, we would reselect. For all items in the population to have a
chance to be selected, we will determine that the sample population actually includes all the items (e.g.,
capital disbursements, etc.) comprising the balance. There are many ways to determine the
completeness of a sample population, including:
If the sample is selected from a trial balance, we can foot the trial balance and reconcile the
total to the account balance.
If the items are numerically sequenced, we can scan the accounting records to account for
the numerical sequence of items in the population and select the sample from that
sequence.
The two sampling forms presented both include a step that allows the auditor to document how the
completeness of the sample population was considered. Whenever practical, we will consider using
random selection (with a random number table or microcomputer-generated numbers) or systematic
selection. Haphazard selection may be used when the population is not numbered or when other
circumstances make use of a random-based method impractical. Using one of these random-based
methods does not make the sampling application statistical.
The evaluation of sample results has two aspects. We will need to project the noncompliance. Also, we
will need to consider the sampling risk. In a statistical sample, sampling risk must still be considered and
restricted to a relatively low level but cannot be objectively measured. This is the primary conceptual
distinction between statistical and non-statistical sampling. In the two non-statistical sampling
approaches presented in this section, sampling risk is assessed by considering whether the rate or
amount of exceptions identified in the sample exceed the expected rate or amount of exceptions used
in designing the sample.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 56
DeKalb County School District
Proposal to Serve
Methodology to be Used in Performing the “Risk Based”
Approach in Determining Major Federal Programs
The Uniform Guidance of 2 CFR 200 (the “Uniform Guidance”), which replaced OMB
Circular A-133 in implementing the audit requirements of the Single Audit Act, states
that the auditor should use a risk-based approach to determine which federal
programs are major programs. The Uniform Guidance also places the responsibility
for identifying major programs on the auditor, and provides criteria for the auditor
to use in applying a risk-based approach. In evaluating risk, we will utilize the
prescribed approach which considers, among other things:
The current and prior audit experience with the School District
Oversight by the federal agencies and pass-through entities, and
Changes in personnel or systems.
We will utilize Firm governmental manuals and the Uniform Guidance to apply the risk-based approach
as illustrated in the following steps:
We will obtain the government’s schedule of expenditures of federal awards identifying
each program/cluster.
We will identify the programs/clusters with expenditures that meet the dollar threshold for
Type A.
We will perform risk assessment of the Type A programs/clusters to determine if any are
low-risk programs and if they are not low-risk, they will be identified as major programs
under the risk based approach.
For programs/clusters with expenditures that do not meet the dollar threshold for Type A,
they will be identified as Type B programs and evaluated as to whether each Type B has
expenditures that meet the dollar threshold for risk assessment and whether the Type B is
considered a high-risk program.
The total dollar amount of major programs determined in steps 3 and 4 above will be
compared to the total federal expenditures to ensure the appropriate coverage is
obtained. The major program expenditures must be at least 20% of total federal
expenditures if the School District is deemed a low-risk auditee and at least 40% if the
School District is not considered low-risk.
The standards allow for the risk criteria described above to be waived in the first year after a change in
auditors. Exercising the waiver would result in all Type A programs/clusters being audited as major
programs. We would consider this option and compare the major program determination using this
method to that of the risk based approach in performing the Single Audit of the School District for the
first year a Single Audit is required.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 57
DeKalb County School District
Proposal to Serve
Remote Audit Approach As Requested
Governmental organizations are choosing remote audits with increasing frequency, and Mauldin &
Jenkins is very effective in working from a remote environment. The spring of 2020 brought an
increasing demand for remote audits due to the spread of COVID-19 and the inability for work to be
conducted on site. However, even before the complexities brought on by the spread of COVID-19, many
organizations opted for remote audits for a variety of reasons. It will be DeKalb County School District's
preference whether to conduct the audit remotely, but should you desire this service delivery option,
Mauldin & Jenkins is trained to conduct remote audits while maintaining all professional standards.
Remote audit engagements offer significant advantages over those that follow a more traditional
format: faster results, less disruption, and reduced stress for governmental finance personnel. Current
technology allows our clients and their audit teams to stay in regular communication, securely share
information, and collaborate effectively. Our staff professionals have grown accustomed to being
provided read-only access to client systems to run reports, view purchase orders, invoices,
reconciliations, etc. As a result, work that used to require extended on-site time can be performed
anywhere, easing the burden on the audit process for both the auditor and auditee.
Though audits can still require some on-site time, reconfiguring DeKalb County School District's audit
engagement to maximize efficiency and to take advantage of technological tools can dramatically
reduce the amount of time spent on-site. While the remote audit can generate far less disruption for
the organization undergoing the audit, it does not necessarily reduce client contact very much – or even
at all. As we leverage the technological tools at our disposal (Suralink, Zoom, LeapFile, Google
Hangouts, etc.) we maintain consistent contact with our clients throughout the process and find that in
many ways, communication between our teams and clients are as good, if not better, in the remote
working environment than during traditional onsite engagements.
A successful audit experience requires careful planning, timely preparation and strong communication,
regardless of where the work takes place. That is especially true for a remote engagement, so preparing
for this type of audit sometimes helps organizations identify ways to improve their internal data
management strategies – a welcome bonus! We are proud of the strong governmental practice we've
built and it's upon that foundation that we can leverage these technological tools to conduct remote
audits as the environment demands or the client chooses.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 58
DeKalb County School District
Proposal to Serve
External Peer Review
In the mid 70s, the Private Companies Practice Section (PCPS) was founded by the American Institute of
CPAs (AICPA) to establish a voluntary quality assurance program for CPA firms. There are requirements
for membership in the section, which include mandatory continuing education for each member of the
professional staff and a key element is a tri-annual independent review of a firm’s quality control system
in its practice of public accounting. Mauldin & Jenkins has been a member of the section from inception.
The peer review aspect has evolved from being voluntary to mandatory and Mauldin & Jenkins is in full
compliance with the requirements of having a tri-annual review. In the peer reviewer’s latest report
dated November 12, 2020, our reviewing firm gave a rating of “pass” which is the highest form of
assurance they can render on the system of quality control for our accounting and audit practice.
A copy of the report on our most recent external quality control review is provided on the next
page. The quality control review included a review of specific government engagements, including
compliance audits under the Single Audit Act. No letter of comment was received as a result of this
review. We are quite proud to be one of the few Southeast based firms to have undergone this review
and to have received such an excellent opinion from a large reputable national firm.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 59
DeKalb County School District
Proposal to Serve
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 60
DeKalb County School District
Proposal to Serve
We chose Mauldin & Jenkins and have continued with them, because of their deep
understanding and accounting knowledge of our industry and they are an invaluable
resource to us. The professionals on their team are easy to work with and pay close
attention to our specific concerns. They provide exceptional expertise and service,
responding to questions quickly and proficiently. Without question, our decision to use
Mauldin & Jenkins for the past years was a sound business decision, delivering the
expected results and then some.
David Smith, Henry County (GA), Chief Financial Officer
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 61
DeKalb County School District
Proposal to Serve
Desk Reviews or Field Reviews
Mauldin & Jenkins audits most of the largest school districts in the State of
Georgia. Based on that fact, the State of Georgia’s Department of Audits & In the six years that I’ve
Accounts (DoAA) periodically performs a review of a sample of our local school gone through internal
district audits. No report has ever been formally issued, and no matters or and external audits this
issues have ever been noted by this annual effort. has been by far the best
experience with
As part of the review process, the DoAA has asked to send teams of auditors to auditors. Your
review our workpapers in their own effort to better approach financial and personalities make a
compliance audits from a risk based perspective. huge difference and we
haven’t regretted
With the exception of the above paragraph’s thoughts, Mauldin & Jenkins has changing auditors.
not had a federal or state desk review or field review of its audits during the
past three years. Crystal Coleman,
Edgefield County (SC),
Regarding one of our past Federal desk reviews or field reviews, we would like Former Finance Director
to provide the following details of that review, as we believe its results further
distinguish Mauldin & Jenkins from other firms.
As part of the Federal Department of Education’s random testing of the audits of local
boards of education, a review was performed by the Federal Office of Inspector General
(OIG) regarding a Single Audit engagement of a local board of education. We are quite
pleased to note the examiner provided Mauldin & Jenkins a letter of high marks for the
performance of the respective Single Audit and this comes at a time when Federal
regulators are condemning the profession for poor performance of such Single Audits.
Unofficially and orally provided, the examiner noted this Single Audit engagement to
be the best such engagement reviewed in his experience.
We at Mauldin & Jenkins are quite proud of our Firm’s governmental practice and appreciate the efforts
of state and Federal inspectors and examiners, and their kind words of our doing things right and doing
the right things in our attestation engagements.
No Disciplinary Actions
Mauldin & Jenkins has not had any disciplinary actions taken (nor are any pending) against the Firm
during the past three years with any state or Federal regulatory bodies or professional organizations.
License to Practice in Georgia
We hereby affirm that Mauldin & Jenkins, LLC is properly registered as a certified public accounting firm
licensed to practice in the State of Georgia by the Georgia Board of Accounting. Our Georgia license
number is 350. Additionally, all assigned key professional staff are properly licensed and registered to
practice public accounting with the State of Georgia.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 62
DeKalb County School District
Proposal to Serve
Irregularities and Illegal Acts
We will make an immediate, written report of all irregularities and illegal acts or indications of illegal
acts of which we become aware, to the following parties:
The School District’s Board of Education
The School District Attorney
The School District Manager
The Administrative Services Director
Independence
We hereby affirm that Mauldin & Jenkins, LLC is independent with respect to DeKalb County School
District, its component units and its joint ventures, and related outside entities as defined by generally
accepted auditing standards.
We meet the independence standards of Generally Accepted Auditing Standards and the U.S. General
Accounting Office Government Auditing Standards (2018 revision). We are also independent with
respect to the School district within the meaning of Part 1.200 of the Code of Professional Conduct of
the American Institute of CPAs and the applicable published rules and interpretations thereunder.
To further understand the above paragraph, we have not:
Prepared or performed reconciliation services;
Performed bookkeeping services; or,
Provided other consulting services
for the School District during the past year or any time prior. Independence is very important to the
integrity of an audit, and we are independent with respect to the School District. Further, we have no
conflicts of interest or local bias.
We have had no business relationships or made payments to any officer or employee of the governing
board members of DeKalb County School District who is or has been in a policy making or significant
management position relating to any aspect of the proposed work in the past five years. Our Firm, nor
any partner or employee, has made any contributions to any political campaigns of any person serving
as a Board member of DeKalb County School District. We have made no payments or commitments to
make payments to any person, Firm or corporation for services rendered in soliciting business for
DeKalb County School District. Written notice will be provided to the School District provided any
professional relationships are entered into with the School District during the period of this agreement.
We will conduct our audits objectively and will report findings, opinions, and conclusions objectively. As
noted above, we are free from personal and external impairments to independence, are organizationally
independent and will maintain an independent attitude and appearance so that opinions, conclusions,
judgments, and recommendations are impartial and will be viewed as impartial by knowledgeable
parties. There are no situations that might lead others to question our independence.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 63
DeKalb County School District
Proposal to Serve
Project Scope of Work
Scope of Our Work and Required Audit Reports
The following pages attempt to demonstrate to you our understanding of the nature of the audit
services and our general plan for meeting your needs.
The overall objective in serving the School District is to determine whether the financial statements
present fairly the respective financial position of the governmental activities, the business-type
activities, the aggregate discretely presented component units, each major fund, and the aggregate
remaining fund information and the respective changes in financial position and cash flows, where
applicable, thereof and the respective budgetary comparison for the major governmental funds in
conformity with accounting principles generally accepted in the United States of America. In addition, to
determine whether the combining and individual non-major
fund financial statements are fairly stated in all material respects
in relation to the basic financial statements taken as a whole.
The audit will be conducted in accordance with auditing
standards generally accepted in the United States of America,
promulgated by the American Institute of Certified Public
Accountants (AICPA) and in accordance with: Government
Auditing Standards issued by the Comptroller General of the
United States; the provisions of the Federal Single Audit Act, the
audit requirements of Title 2 U. S. Code of Federal Regulations
Part 200 Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance) standards; and, the Official Code of
Georgia Annotated.
Our audit will consider the School District’s internal controls over financial reporting in order to
determine the auditing procedures for the purpose of expressing an opinion on the financial statements
and not to provide an opinion on the internal control over financial reporting.
We will perform tests of compliance with certain provisions of laws, regulations, contracts, and grants,
noncompliance with which could have a direct and material effect on the determination of financial
statement amounts. Providing an opinion on compliance with these provisions is not an objective of the
audits. However, the results of the tests disclosing instances of noncompliance and other matters will be
reported as required under Government Auditing Standards.
During our audit, we will verify and test expenditures of the School District’s Special Purpose Local
Option Sales Tax proceeds. In accordance with the Official Code of Georgia Annotated, Section 48-8-121,
a schedule will be included in each annual audit which shows for each project in the resolution or
ordinance calling for imposition of the Special Purpose Local Option Sales Tax the original estimated cost,
the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and
amounts expended in the current year. We will verify and test expenditures sufficient to provide
assurance that the schedule is fairly presented in relation to the financial statements. Our report on the
financial statements will include an opinion, or disclaimer of opinion, as to whether the schedule is
presented fairly in all material respects in relation to the financial statements taken as a whole.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 64
DeKalb County School District
Proposal to Serve
Following the completion of the audit of the fiscal year’s financial statements, we shall prepare the
required audit reports (if applicable) including those required by Government Auditing Standards and
the Single Audit and the Official Code of Georgia Annotated:
1) A report on the fair presentation of the financial statements in conformity with Generally
Accepted Accounting Principles. This report shall include Required Supplemental Schedules (RSI)
as required by GASB 34.
2) A report on Internal Control over Financial Reporting and on Compliance and on Other Matters
Based on an Audit of Financial Statements Performed in Accordance with Government Auditing
Standards.
3) A report on Compliance for Each Major Federal Program and on Internal Control Over
Compliance required by the Uniform Guidance.
4) A Schedule of Findings and Questioned Costs in accordance with the Uniform Guidance.
5) A report on the fair presentation of the Schedule of Special Purpose Local Option Sales Tax in
accordance with Generally Accepted Auditing Principles and in compliance with the O.C.G.A.,
48-8-121.
A. Audit Requirements
We will perform an audit of the financial accounts and records covering the FY 2023 period (July 1,
2022, through June 30, 2023) for the purpose of expressing an our opinion regarding the fair
presentation of DCSD’s basic financial statements. Additional periods if renewal is exercised are FY
2024 (July 1, 2023, through June 30, 2024), FY 2025 (July 1, 2024, through June 30, 2025), FY 2026
(July 1, 2025, through June 30, 2026), and FY 2027 (July 1, 2026, through June 30, 2027). The audit
will ensure compliance with applicable legal provisions in accordance with auditing standards
generally accepted in the United States of America, promulgated by the American Institute of
Certified Public Accountants (AICPA) and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States. The audit
will be planned and performed to obtain reasonable assurance about whether the financial
statements are free from material misstatement.
The Single Audit will be performed in accordance with American Institute of Certified Public
Accountants (AICPA) Standards, Government Auditing Standards, and the Uniform Administrative
Requirements, Cost Principles and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Grant
Guidance (UGG) Subpart F.
B. Audit Objectives
The audit will be designed to accomplish the following objectives:
1. To determine whether the financial statements present fairly, in all material respects, the
respective financial position of the governmental activities, each major fund, and the aggregate
remaining information, and respective changes in financial position and the budgetary
comparisons of the applicable major governmental funds in conformity with accounting principles
generally accepted in the United States of America. In addition, to determine whether the
combining and individual nonmajor fund financial statements are fairly stated in all material
respects in relation to the basic financial statements taken as a whole. In addition, to determine
whether the financial statements presented as supplementary information present fairly, in all
material respects, the respective financial position of each of the government’s nonmajor
governmental funds and the respective changes in financial position thereof in conformity with
accounting principles generally accepted in the United States of America.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 65
DeKalb County School District
Proposal to Serve
2. To obtain an understanding of the five (5) components of internal control that is sufficient to
assess the risks of material misstatement of the financial statements whether due to error or
fraud, and to design the nature, timing, and extent of further audit procedures. Because an audit
of a government’s financial statements is based on opinion units, the auditor’s consideration of
internal control in assessing the risks of material misstatement should address each opinion unit.
The auditor should obtain a sufficient understanding by performing risk assessment procedures to
(a) evaluate the design of controls and (b) determine whether they have been implemented. The
auditor should use such knowledge to identify types of potential misstatements; consider factors
that affect the risks of material misstatement; and design tests of controls, when applicable, and
subsequent procedures. In acquiring an understanding of and assessing internal control, the
auditor should consider computer controls as well as the controls over manual portions of the
system.
3. To plan and perform the audit to obtain reasonable assurance about whether the financial
statements, including note disclosures, are free of material misstatement, whether caused by
error or fraud, and material misstatements arising from illegal acts that have a direct and material
effect on the determination of financial statement amounts. Illegal acts are defined in auditing
standards as violations of laws or governmental regulations. Although not explicitly stated in
auditing standards, the phrase “laws and governmental regulations” generally has been
interpreted to implicitly include the provisions of contract and grant agreements. U.S. Auditing
Standards – AICPA (Clarified) AU-C Section 250 paragraph .14 requires the auditor to consider laws
and regulations that are generally recognized by auditors to have a direct and material effect on
the determination of financial statement amounts. The auditor’s responsibility to detect and
report misstatements resulting from illegal acts having a direct and material effect on the
determination of financial statement amounts is the same as that for misstatements caused by
error or fraud. In addition, the auditor should be aware of the possibility that illegal acts that may,
in particular circumstances, be regarded as having material but indirect effects on financial
statements may have occurred. If specific information comes to the auditor’s attention that
provides evidence concerning the existence of possible illegal acts that could have a material
indirect effect on the financial statements, the auditor should apply audit procedures specifically
directed to ascertaining whether an illegal act has occurred.
4. To provide reasonable assurance of detecting material misstatements that result from violations
of provisions of contracts or grant agreements that could have a direct and material effect on the
determination of financial statement amounts or other financial data significant to the audit
objectives. If specific information comes to the auditor’s attention that provides evidence
concerning the existence of possible violations of provisions of contracts or grant agreements that
could have a material indirect effect on the financial statements, the auditor should apply audit
procedures specifically directed to ascertaining whether such violations have occurred. If during
the course of the audit, auditors become aware of abuse that could be quantitatively or
qualitatively material to the financial statements or other financial data significant to the audit
objectives, the auditor should apply audit procedures specifically directed to ascertain the
potential effect on the financial statements or other financial data significant to the audit
objectives.
5. To evaluate whether DCSD has taken appropriate corrective action to address findings and
recommendations from previous engagements that could have a material effect on the financial
statements or other financial data significant to the audit objectives. Auditors should use this
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 66
DeKalb County School District
Proposal to Serve
information from previous engagements in assessing risk and determining the nature, timing, and
extent of current audit work, including determining the extent to which testing the
implementation of the corrective actions is applicable to the current audit objectives.
6. To ensure audit documentation is prepared in sufficient detail to provide a clear understanding of
the nature, timing, and extent of auditing procedures performed to comply with generally
accepted government auditing standards and other applicable standards and requirements; the
results of the audit procedures performed, and the audit evidence obtained; the conclusions
reached on significant matters; and that the accounting records agree or reconcile with the
audited financial statements. Auditors should also document, before the audit report is issued,
evidence of supervisory review of the work performed that supports findings, conclusions, and
recommendations contained in the audit report.
7. To determine whether DCSD complied with laws, regulations, and the provisions of contracts or
grant agreements pertaining to federal awards that may have a direct and material effect on each
major program. With regard to internal control over compliance, the auditor is required to do the
following (in addition to meeting the requirements of Government Auditing Standards): (1)
perform procedures to obtain an understanding of internal control over federal programs that is
sufficient to plan the audit to support a low assessed level of control risk for major programs, (2)
plan the testing of internal control over major programs to support a low assessed level of control
risk for the assertions relevant to the compliance requirements for each major program, and (3)
perform tests of internal control (unless the internal control is likely to be ineffective in preventing
or detecting noncompliance).
8. To determine whether DCSD complied with Federal statutes, regulations, and the terms and
conditions of Federal awards that may have a direct and material effect on each of its major
programs. With regard to internal control over compliance, the auditor is required to do the
following (in addition to meeting the requirements of Government Auditing Standards): (1)
perform procedures to obtain an understanding of internal control over federal programs that is
sufficient to plan the audit to support a low assessed level of control risk for major programs, (2)
plan the testing of internal control over major programs to support a low assessed level of control
risk for the assertions relevant to the compliance requirements for each major program, and (3)
perform tests of internal control (unless the internal control is likely to be ineffective in preventing
or detecting noncompliance).
9. To verify and test expenditures of DCSD’s Education Special Purpose Local Option Sales Tax
proceeds. In accordance with the Official Code of Georgia Annotated, §48-8-121, a schedule shall
be included in each annual audit which shows for each project in the resolution or ordinance
calling for imposition of the Education Special Purpose Local Option Sales Tax the original
estimated cost, the current estimated cost if it is not the original estimated cost, amounts
expended in prior years, and amounts expended in the current year. The auditor shall verify and
test expenditures sufficient to provide assurance that the schedule is fairly presented in relation
to the financial statements.
C. The audit will be conducted to meet the requirements of the Georgia Department of Audits and
Accounts. Acceptance of the auditor’s report by the Georgia Department of Audits and Accounts is
an essential obligation of the firm conducting the audit.
D. REPORTING AND DELIVERY REQUIREMENTS
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 67
DeKalb County School District
Proposal to Serve
We will prepare the required audit reports including those required by Government Auditing
Standards and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards 2 CFR 200 (Uniform Grant Guidance (UGG)) Subpart F.
1. Standard report on the financial statements
Reference will be made that the audit was conducted in accordance with generally accepted
government auditing standards. In the same or in separate report(s), we will include a description
of the scope of our testing of internal control over financial reporting and compliance with laws,
regulations, and provisions of contracts or grant agreements. We will state in the report whether
the tests performed provided sufficient, appropriate evidence to support an opinion on the
effectiveness of internal control over financial reporting and on compliance with laws,
regulations, and provisions of contracts or grant agreements. When our reports separately
(including separate reports bound in the same document) on internal control over financial
reporting and on compliance with laws and regulations and provisions of contracts or grant
agreements, we will state in the financial statement audit report that we are issuing those
additional reports.
Our report on the financial statements should include an opinion, or disclaimer of opinion, as to
whether the Education Special Purpose Local Option Sales Tax Proceeds Schedule is presented
fairly in all material respects in relation to the financial statements taken as a whole.
(Note that since the EPLOST schedule is issued separately from the audited financial statements,
the language above should be modified to refer to the auditor’s report on ESPLOST prepared in
accordance with the U.S. Auditing Standards – AICPA (Clarified) AU-C Section 725.
2. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based
on an Audit of Financial Statements Performed in Accordance with Government Auditing
Standards
The report will include a description of the scope of the our testing of internal control over
financial reporting and compliance with provisions of laws, regulations, contracts, or grant
agreements. We will report, as applicable to the objectives of the audit, and based upon the
audit work performed, (1) significant deficiencies and material weaknesses in internal control; (2)
instances of fraud and noncompliance with provisions of laws and regulations that have a
material effect on the audit and any other instances that warrant the attention of those charged
with governance; and (3) noncompliance with provisions of contracts or grant agreements that
has a material effect on the audit; (4) abuse that has a material effect on the audit.
This report will include an opinion (or disclaimer of opinion) on whether the auditee complied
with laws, regulations, and the provisions of contracts or grant agreements that could have a
direct and material effect on each major program, and where applicable, refer to the separate
schedule of findings and questioned costs. The report on internal control related to major
programs will describe the scope of testing of internal control and the results of the tests and,
where applicable, refer to the separate schedule of findings and questioned costs.
3. Report on Compliance with Requirements Applicable to Each Major Program and on Internal
Control Over Compliance in Accordance with UGG Subpart F.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 68
DeKalb County School District
Proposal to Serve
This report will include an opinion (or disclaimer of opinion) on whether the auditee complied
with Federal statutes, regulations, and the terms and conditions of Federal awards which could
have a direct and material effect on each major program, and where applicable, refer to the
separate schedule of findings and questioned costs. The report on internal control related to
major programs will describe the scope of testing of internal control and compliance and the
results of the tests and, where applicable, refer to the separate schedule of findings and
questioned costs.
In accordance with UGG Subpart F Section 200.515(a), the auditor’s report(s) may be in the form
of either combined or separate reports. The auditor’s report(s) will include an opinion (or
disclaimer of opinion) on whether the financial statements are presented fairly in all material
respects in conformity with generally accepted accounting principles and an opinion (or a
disclaimer of opinion) on whether the schedule of expenditures of federal awards is presented
fairly in all material respects in relation to the financial statements taken as a whole. We will
follow the guidance contained in the American Institute of Certified Public Accountants’ Audit
Guide: Government Auditing Standards.
4. In accordance with UGG Subpart F Section 200.515(d), a schedule of findings and questioned
costs is required and will include the following three sections: (1) a summary of the auditor’s
results; (2) findings related to the financial statements that are required to be reported in
accordance with generally accepted government auditing standards; and (3) findings and
questioned costs for federal awards.
E. In determining the District’s compliance with state and federal requirements, the following
publications will be used:
1. Financial Management for Georgia Local Units of Administration, published by and available
through Georgia Department of Education Department of Financial Review.
2. Title 2 U.S. Code of Federal Regulations Part 200 (Uniform Guidance)
3. For those Federal programs which are not listed in the Compliance Supplement, a review of
grant awards, contracts and Federal Regulations will be required to identify compliance
requirements.
4. All other applicable requirements not specifically stated above.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 69
DeKalb County School District
Proposal to Serve
F. The audit will conform to the standards as set forth in these publications:
1. Title 2 U.S. Code of Federal Regulations Part 200 (Uniform Guidance)
2. Generally Accepted Auditing Standards, developed by the American Institute of Certified Public
Accountants (AICPA).
3. Government Auditing Standards, United States Government Accountability Office, developed by
the Computer General of the United States (2018).
4. Audits of State and Local Governmental Units, AICPA Audit and Accounting guide prepared by
the AICPA.
5. The Single Audit Act of 1984 and the Single Audit Act Amendments of 1996 and subsequent
amendments.
6. Uniform Grant Guidance Subpart F
7. Any amendments and/or revisions to the above-mentioned standards, administrative
requirements or new pronouncements by authoritative bodies shall be implemented
accordingly.
8. All other applicable standards not specifically stated above.
G. Agreement will be made to utilize DCSD’s staff to perform work of an assisting nature, consistent
with generally accepted auditing standards, whenever qualified DCSD employees are available. The
managing auditor will meet the Chief Financial Officer and Comptroller prior to June 30th of each year
to plan the utilization of this assistance.
H. The audit field work and field work review will be completed no later than November 15th of each
year.
I. The final auditor’s Annual Financial Report review and all auditor’s changes will be submitted to
DCSD no later than December 5th of each year.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 70
DeKalb County School District
Proposal to Serve
Attachment D - Similar Engagements with Other
Governmental Entities
Similar Clients
In addressing the School District’s interest in the qualifications and client references of Mauldin &
Jenkins and the request for audits performed for local governmental units in the last five years, we have
elected to report on five counties which most closely resemble the DeKalb County School District in size
and services (total staff hours). Should management of the School District need some additional
references, we would be happy to provide such data. The five school districts we audit which most
closely resemble the School District are noted as follows:
1) Atlanta Independent School System, Georgia
General Information School district located in the heart of metro Atlanta with over 51,000
students and 87 schools. The School District has approximately 6,485 full
time employees with 4,673 being teachers, bus drivers, school social
service professionals and an additional 1,081 part-time and substitute
employees who provide support. Approximately $2.4 billion in assets
and deferred outflows of resources, $1.3 billion in revenues, and a
General Fund budget of $900 million.
Scope & Type of Financial audits and compliance audits in accordance the Uniform
Engagement Guidance, Preparation of ACFR, SPLOST performance audits.
Maintenance of the GFOA Certificate.
Dates June 30, 2008 through present
Partners Doug Moses, James Bence, and Tim Lyons
Contact Information Mrs. Tanisha Oliver, Executive Director of Accounting Services
404-802-3500
130 Trinity Avenue
Atlanta, GA 30303
toliver@atlanta.k12.ga.us
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 71
DeKalb County School District
Proposal to Serve
2) Fulton County Board of Education
General Information School district located in the heart of metro Atlanta with over
90,000 students and 108 schools. The School District has
approximately 10,900 full time employees with 6,900 being
teachers, bus drivers, school social service professionals and an
additional 4,000 part-time and substitute employees who provide
support. Approximately $3.3 billion in assets and deferred outflows
of resources, $1.4 billion in revenues, and a General Fund budget of
$1.1 billion.
Scope & Type of Financial audits and compliance audits in accordance with OMB
Engagement Circular A-133. Preparation of ACFR and the maintenance of the
GFOA Certificate and SPLOST Performance Audit
Dates June 30, 2009 through present
Partners Doug Moses and Adam Fraley
Contact Information Suzanne L. Hatfield, CPA, CGFM
Executive Director Accounting Services|Fulton County Schools
6201 Powers Ferry Road NW| Atlanta, Georgia 30339
470-254-6809
hatfields@fultonschools.org
3) Gwinnett County Board of Education
General Information Largest school district in the State of Georgia – located in metro
Atlanta with over 176,000 students and 128 schools. Approximately
$4.8 billion in assets, $1.8 billion in revenues, and a General Fund
budget of $1.3 billion.
Scope & Type of Financial audits and compliance audits in accordance with the
Engagement Uniform Guidance, Preparation of ACFR, Pension Audit.
Maintenance of the ASBO Certificate.
Dates June 30, 2006 through present
Partners Meredith Lipson, Adam Fraley and Doug Moses
Contact Information Mrs. Masana Maillard, Chief Financial Officer
678-301-6200
Mrs. LaWanda Hankins, Executive Director of Budgets and Financial
Reporting – 678-301-6211
437 Old Peachtree Road, NW
Suwanee, GA 30024
Lawanda.Hankins@gcpsk12.org
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 72
DeKalb County School District
Proposal to Serve
4) Cobb County Board of Education
General Information School district located in the northwest metro Atlanta area with over
110,000 students and 109 schools. Approximately $1.8 billion in
assets, $1.2 billion in revenues, and a General Fund budget of $958
million.
Scope & Type of Financial audits and compliance audits in accordance with the
Engagement Uniform Guidance, preparation of ACFR for GFOA and ASBO, internal
compliance performance audits and SPLOST Performance Audit
Dates June 30, 2010 through present
Partners Adam Fraley, Christopher McKellar, and Meredith Lipson
Contact Information Mr. Brad Johnson - 770-426-3310
brad.johnson@cobbk12.org
5) City Schools of Decatur
General Information School district located in DeKalb County with over 5,700 students
and 10 schools. Approximately $220 million in assets, $98 million in
revenues, and a General Fund budget of $85 million.
Scope & Type of Financial audits and compliance audits in accordance with the
Engagement Uniform Guidance, preparation of financial statements, and SPLOST
Performance Audit
Dates June 30, 2005 through present
Partners Christopher McKellar and Doug Moses
Contact Information Lonita Broome
Chief Financial Officer| City Schools of Decatur
Elizabeth Wilson School Support Center
125 Electric Avenue | Decatur, GA 30030
lbroome@csdecatur.net
office • 404.371.3601, ext. 1023
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 73
DeKalb County School District
Proposal to Serve
Additional Information of Value Added Services
Upcoming GASB Statements
As has been the case for the past 10 years, GASB has issued several other new pronouncements which
will be effective in future years. The following is a brief summary of the new standards for which we will
utilize our continuing education trainings and governmental newsletters. Additionally, we regularly
assist our clients with understanding and implementing these new standards. The standards which will
be implemented in the near future:
Statement No. 93, Replacement of Interbank Offered Rates
Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment
Arrangements
Statement No. 96, Subscription-Based Information Technology Arrangements
Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial
Reporting for Internal Revenue Code Section 457 Deferred
Compensation Plans
Statement No. 100, Accounting Changes and Error Corrections – an amendment of GASB Statement
No. 62
Statement No. 101, Compensated Absences
As noted by the numerous pronouncements issued by GASB over the past decade, the GASB continues
to research various projects of interest to governmental units. Subjects of note include:
Re-Examination of the Financial Reporting Model
Revenue and Expense Recognition
Free Continuing Education for Governmental Clients
We provide free quarterly continuing education for all of our governmental clients. Each quarter, we
pick a couple of significant topics tailored to be of interest to governmental entities, and offer the
sessions several times per quarter virtually and at a variety of client provided locations resulting in
greater networking among our governmental clients. We normally see approximately 100-200 people
per quarter. We obtain the input and services of experienced outside speakers along with our in-house
professionals.
“I’ve been a CPA for 32 years. Today’s CPE class by Mauldin & Jenkins has been the best
of my career”. Terry Nall, CPA, City of Dunwoody (GA) Council Member
“They are always on top of new accounting pronouncements and provide training well
before implementation deadlines. This is a very valuable resource for our organization”.
Laurie Puckett, CPA, CPFO, Gwinnett County (GA), Accounting Director
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 74
DeKalb County School District
Proposal to Serve
Examples of subjects addressed in past quarters include:
Accounting for Debt Issuances
Achieving Excellence in Financial Reporting
Best Budgeting Practices, Policies and Processes
Best Practices in Banking
Budget Preparation
ACFR Preparation (several times including a two (2) day hands-on course)
Capital Asset Accounting Processes and Controls
Closing Out and Audit Preparation
Collateralization of Deposits and Investments
Component Units
Cybersecurity Risk Management
Evaluating Financial and Non-Financial Health of a Local Government
Financial Report Card – Where Does Your Government Stand?
Financial Reporting Model Improvements
GASB No. 74 & 75, New OPEB Standards
GASB No. 77, Tax Abatement Disclosures
GASB No. 84, Fiduciary Activities
GASB No. 87, Leases
GASB Projects & Updates (ongoing and several sessions)
Grants (Accounting and Auditing)
Human Capital Management
Information Technology (IT) Risk Management
Internal Controls Over Accounts Payable, Payroll and Cash Disbursements
Internal Controls Over Receivables & the Revenue Cycle
Internal Revenue Service (IRS) Compliance Issues, Primarily Payroll Matters
Legal Considerations for Debt Issuances & Disclosure Requirements
Policies and Procedures Manuals
Presenting Financial Information to Non-Financial People
Procurement Card Red Flags
Risk, Efficiency, & Effectiveness in Governments
Segregation of Duties
Single Audits for Auditees
SPLOST Accounting, Reporting & Compliance
Uniform Grant Guidance
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 75
DeKalb County School District
Proposal to Serve
Governmental Newsletters
We produce quarterly newsletters tailored to meet the needs of
governments. We also provide additional timely newsletters and
announcements as necessary on any emerging topics to ensure
governments stay informed of current developments in the government
finance environment. The newsletters are authored by Mauldin & Jenkins
governmental industry specialists and have addressed a variety of
subjects. In the past several years, the following topics have been
addressed in our newsletters:
Are Your Government’s Funds Secure?
COVID-19 Updates (several)
Cybersecurity Awareness
Deposit Collateralization
Employee vs Independent Contractor
Escheat Laws on Unclaimed Property
Federal Funding and Accountability Transparency Act
Forensic Audit or Financial Audit?
Form PT 440
GASB Invitation to Comment – the New Financial Reporting Model
GASB No. 72, Fair Value, It is Not Totally About Disclosure
GASB No.’s 74 & 75, Other Post-Employment Benefits (OPEB)
GASB No. 77, Abatements – Go Viral with GASB 77
GASB No. 84 Fiduciary Activities (Series)
GASB No. 87, Leases
GASB No. 89, Accounting for Interest Cost Incurred Before the
End of Construction You are the best
GASB No. 91, Conduit Debt Obligations auditors I have ever
GASB No. 93, Replacement of Interbank Offered Rates worked with over my
General Data Protection Regulation (GDPR) career. It is a big
difference having a
Grants Management
group that is dedicated
OMB Compliance Supplements
to governmental
OPEB, What You Need to Know
accounting.
Public Funds and Secure Deposit Program
Rotating or Not Rotating Auditors Wesley Ropp,
Property Tax Assessments Charleston Water System,
Remote Auditing Best Practices Chief Financial Officer
Refunding Debt
Sales & Use Taxes on Retail Sales of Jet Fuel
Sales Tax Collections and Remittances by the State
SAS Clarity Standards and Group Audits
Single Audit, including Uniform Guidance (several)
Social Security Administration (SSA) Incentive Payments
Special Purpose Local Option Sales Taxes (SPLOST) Expenditures
Subrecipient Risk Assessment Tool
Supplemental Social Security for Inmates
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 76
DeKalb County School District
Proposal to Serve
The New Tax Cuts and Jobs Act – Impact on Bond Refunding
The Return of the Component Unit – GASB 61
Uniform Guidance & New Procurement Requirements
What’s Happening with Property Tax Assessments
Auditor’s Discussion & Analysis
During the course of serving our clients, we stress the importance of timely and frequent
communication. Such communication takes place throughout the audit and throughout the year, and
includes proactive communications regarding new and upcoming accounting standards and auditing
standards, as well as, the availability to answer questions and provide advice to the government.
We believe such communication is a key to providing timely value-added service to our clients.
At the conclusion of the audit process, Mauldin & Jenkins prepares an Auditor’s Discussion & Analysis
(formerly called the Audit Agenda) which provides auditor insight and summarizes the audit process,
conclusions, and year-end financial analysis all under one cover.
Elements of the Auditor’s Discussion & Analysis include the following:
Information about the Firm, and the respective personnel serving the
government;
Results of the audit and other matters
which should be emphasized to the
governing board;
An overview of the governments year-
end financial results and auditor insights
relative to key financial elements of the
government;
An understanding of the internal control/compliance audit reports and the
results of our testing of internal controls and compliance with laws and
regulations;
A summary of certain audit scopes and procedures utilized by Mauldin & Jenkins
during the audit process;
Documentation of certain required communications as required by auditing
standards;
If applicable, a summary of any findings (material weaknesses and/or significant
deficiencies) and management recommendations resulting from the audit;
Practical information regarding upcoming new financial reporting and auditing
standards and pronouncements affecting the government;
A summary of the free continuing education and newsletters made available to
the government during the past year.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 77
DeKalb County School District
Proposal to Serve
Mauldin & Jenkins Partner Joel Black Appointed GASB Chairman
In 2020, the Financial Accounting Foundation’s board of
trustees appointed Joel Black, partner-in-charge of Mauldin &
Jenkins audit practice, the next Chairman of the
Governmental Accounting Standards Board.
“I am very excited to take on this new professional challenge.
I have been immersed my entire adult life in the important,
complex world of governmental accounting. I am eager to join
my new colleagues in the mission to establish and improve
accounting standards, and to engage with the remarkably
diverse groups of stakeholders who care so much about
public sector financial reporting.”
“Joel Black has a longstanding and demonstrated
commitment to the mission and work of the GASB and will
make an excellent chair,” said Financial Accounting Foundation Chairman Kathy Casey in a statement.
“He brings extensive knowledge and experience to the role and has genuine appreciation for the
opportunities and challenges that our stakeholders face as accounting standards change. We are
pleased to welcome him to the organization and look forward to his future leadership.”
Closing
We appreciate the opportunity to serve DeKalb County School District. We believe Mauldin & Jenkins is
the “right” Firm for the School District. Our experience and knowledge in the governmental sector of
accounting is vast and ever-improving. We would be very pleased to share our experience and
understanding of governmental accounting and operations for the benefit of the School District.
We would greatly appreciate your recommending us for your continued audit, accounting, and financial
reporting needs. Should you or anyone at the School District have any questions with regards to this
proposal or about Mauldin & Jenkins, please feel free to contact us.
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 78
(770)-955-8600
www.mjcpa.com