If you engage Gardiner Thomsen, P.C. to perform the audit assignment, you will obtain the professional services of a group of people who are dedicated achievers and who have the expertise to perform the audits in accordance with:

       Chapter 11 of the Code of Iowa
       Generally Accepted Auditing Standards
       Single Audit Act Amendment of 1996
       Office of Management and Budget’s (OMB) Circular A-133,
         Audits of States, Local Governments, and
         Non-Profit Organizations
       Generally Accepted Accounting Principles
       Government Auditing Standards issued by the Comptroller
         General of the United States.

We consider the audit as being comprised of several phases, each of which would include specific procedures. There are two initial phases - planning and systems evaluation - which normally take place prior to the end of the fiscal year. The testing phase includes verification of procedures and data and is accomplished both prior to and subsequent to the end of the year. Finally, there is a report phase, which includes preparation of the reports and review of their meaning with the government officials and Board of Supervisors.

To ensure the audit is adequately performed, the audit is subject to independent review. The independent review guarantees that the report adheres to the highest of technical standards. Our firm uses a state approved audit program to ensure the objectives of the audit are met. Providing the highest possible level of professional service to our clients is accomplished through continuous education and close supervision of all staff.