Services
Audit and Attestation Services for Nonprofits and Local Governments
Independent assurance from licensed CPAs who focus on small organizations — so your board, funders, and regulators get financials they can rely on without your staff being buried in the process.
Audit, Review, or Compilation — We'll Tell You Which One You Need
Not every organization that thinks it needs an audit actually does. And some that assume they don't are operating out of compliance. Before any engagement begins, we help you identify exactly what level of assurance your funders, state, or federal awards require.
There are four levels of financial assurance, and they are not interchangeable:
Financial Statement Audit:
The highest level of assurance. An independent CPA examines your financial statements and issues an opinion on whether they are presented fairly in accordance with generally accepted accounting principles (GAAP). Required by most federal grant programs, many state agencies, and a growing number of private foundations.
Review:
A moderate level of assurance. We perform analytical procedures and inquiries — but not the full testing of an audit — and issue a report stating we are not aware of any material modifications needed. Common for smaller grant requirements and some lender covenants.
Compilation:
The lowest level of assurance. We assist in presenting your financial information in proper form without expressing an opinion or providing assurance. Often used for internal purposes, early-stage organizations, or basic reporting requirements.
Agreed-Upon Procedures (AUP):
A targeted engagement where we perform specific procedures you and your stakeholders define and report the factual findings. Useful when a funder or regulator needs answers to specific questions rather than a full audit opinion.
Right-Sized for Small Nonprofits and Local Governments
Large regional firms take on large clients. We focus on small and mid-sized nonprofits and local government entities — organizations where the executive director or clerk is also the one pulling together the audit documentation, and where an engagement that drags on for months creates real operational strain.
Our process is structured to minimize disruption to your team:
Step 1:
Engagement Scoping
We review your funding sources, award agreements, and prior-year financials to determine the correct engagement type and confirm scope, timeline, and fees before any work begins.
Step 2:
Document and Data Collection
We provide a clear, itemized request list upfront. You know exactly what we need and when. No repeated back-and-forth or surprise requests mid-engagement.
Step 3:
Fieldwork and Testing
We conduct our procedures — whether audit testing, analytical review, or agreed-upon procedures — with your staff's time in mind. We work efficiently and communicate clearly when we need something.
Step 4:
Draft Report and Management Review
You receive a draft report before anything is finalized. We walk through findings, any required communications to management or those charged with governance, and next steps.
Step 5:
Final Issuance and Filing Support
We issue the final report and, where required, assist with submission to the Federal Audit Clearinghouse, the Idaho State Controller's Office, or other required recipients.
Frequently Asked Questions
Does my nonprofit need an audit?
It depends on your funding sources and the dollar amounts involved. Federal grant recipients that expend $1,000,000 or more in federal awards in a fiscal year are generally required to have a Single Audit. Many state grant programs and private foundations have their own audit thresholds. Some states also require audits for nonprofits above a certain revenue level. We review your specific situation and tell you exactly what applies.
What is a Single Audit and does my organization need one?
A Single Audit is a combined audit of your financial statements and your compliance with the requirements of major federal programs. It is required when a nonprofit or government entity expends $1,000,000 or more in federal awards in a fiscal year (for fiscal years beginning on or after October 1, 2024). Awards issued before that date may still carry the prior $750,000 threshold. If you are close to either number, we can help you calculate your total federal expenditures and determine whether a Single Audit is required.
What is the difference between an audit, a review, and a compilation?
An audit provides the highest level of assurance — the CPA tests your records and issues an opinion. A review provides moderate assurance through analytical procedures and inquiry, without full testing. A compilation presents your financial information in proper form without any assurance. Which one you need depends on what your funders, lenders, or regulators require. We help you identify the right level before the engagement begins.
Does your firm audit small local governments and special districts?
Yes. We work with Idaho cities, counties, and special districts — including cemetery, highway, and water districts — and maintain the Yellow Book / GAGAS qualifications required for government audits. We also serve government entities outside Idaho through remote engagements.
How much does a nonprofit audit cost?
Fees depend on the size of your organization, the complexity of your funding sources, whether a Single Audit is required, and the condition of your records going into the engagement. We provide a fixed-fee quote after an initial scoping conversation so there are no surprises. Smaller organizations with clean records and straightforward funding typically fall at the lower end of the range. We are transparent about fees before any work begins.
Can you perform an audit if you also do our bookkeeping?
Independence rules under GAGAS and the AICPA standards restrict the same firm from performing certain nonattest services and then auditing the resulting financial statements. Whether this creates a problem depends on the specific services involved and the standards that apply to your engagement. We discuss this openly in the scoping conversation and help you structure the relationship correctly — which sometimes means separating the services between engagement teams or making a referral for one of them.
Ready to Find Out What Your Organization Is Required to File?
Whether you are facing a first-time audit requirement, switching CPA firms, or just trying to understand what level of assurance your funders actually need, we start with a straightforward conversation. No jargon, no pressure — just a clear answer and a defined path forward.