Governmental Entities

A city or county is a complex business. Layers of constituents, a non-traditional workforce and the scrutiny of the general public are blended together with rigid rules and regulations.

We understand that working with a CPA firm that is familiar with the complexities of government is of critical importance. Our decades of specialization in this area allow us to provide the guidance and resources you need to meet the expectations and requirements of your audience.

To ensure that you meet those requirements, Gardiner Thomsen has key employees who concentrate entirely on municipal, government and non-profit entities. Plus, we understand the pressure and detailed regulations you face. In addition to having more than 20 years of experience as a leading CPA firm offering government entity audit services, we have worked with various sizes of city and county government agencies, many of which we’ve established long-term relationships with. Over that time, we’ve learned that no matter how an agency is structured, they all pursue the same goals – to maintain and enhance their effectiveness to better serve their communities.

Partnering with Gardiner Thomsen provides you with just that, a partner to help ensure that you navigate the often difficult landscape of rules and regulations with a firm that has been there, understands the territory and is invested in your success.

Municipality and Government Entity Audit Services

If you engage Gardiner Thomsen 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.

Our audits are comprised over several phrases and are subject to independent review. This 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.

Specialized Services

In addition to following the standard requirements, Gardiner Thomsen incorporates a unique approach to serving government agencies. While we’ll perform the necessary audit work to confirm that your financial statements meet the generally accepted accounting principles, we’ll also seek to deliver valuable insight and recommendations in the areas of budget planning and compliance regulations so you can more efficiently carry out your responsibilities. By taking an active interest in supporting the success of municipalities, we achieve that mission by helping to enhance your impact on the communities you serve. Following are some of the specialized government services we offer:

  • Internal controls, segregation of duties
  • Policies and procedures compliance
  • Accounting policies
  • Audits of federal awards under OMBA-133
  • GFOA certificate of achievement program
  • Assistance with IRS and state authorities
  • Sales tax evaluation
  • GASB No. 34
  • Budget monitoring and long-range financial planning
  • Cash and liquidity management
  • Disaster recovery planning