McLean County, IL Article I Selection of Accountants

[Adopted 9-20-1983 (Ch. 11, § 11.11, of the 1986 Code)]

§ 50-1 Purpose.

This article sets forth a policy for the selection of independent certified public accountants for audit purposes.

§ 50-2 Notice of proposals.

In selecting such accountants, the County Board shall publish notice of intent to receive proposals for the audit of the funds and accounts of McLean County, Illinois. This notice shall be published in a newspaper of general circulation in McLean County at least three weeks prior to the selection of the accountant for the next fiscal year.

§ 50-3 Review of proposals.

The Board shall review proposals from all firms that express an interest. The firm that conducted the most recent audit shall be eligible to submit a proposal for consideration by the Board.

§ 50-4 Qualifications.

The selection of the independent certified public accountants should be based on professional competence and experience as demonstrated by a high level of attainment in professional practice. Therefore, the Board should consider such factors as:

A. Professional qualifications of individuals to be assigned to audit, as evidence by:

(1) Academic degrees;

(2) Professional certifications;

(3) Continuing professional educational attainments; and

(4) Previous experience, especially in the field of general audit of governmental units.

B. Professional reputation recognized in the financial markets.

C. Number of locally based personnel available for audit engagement.

D. Proposed fee arrangements.

E. Recommendations of the County Administrator, County Auditor and County Treasurer.

§ 50-5 Prior accounting firm.

Due to the value of a continuing relationship with its independent certified public accounting firm and due to the administrative difficulties and inefficiencies ensuing from frequent changes, the County Board should normally reappoint the same firm of independent accountants until that firm has served for a period of at least three years. After this period of time, the County Board shall consider whether to select a different accounting firm. A policy of change in auditors is not of prime importance and should not take precedence over professional competence and experience.