Exhibit_2_-_2025_ACFR.pdf

This document is Exhibit 2 of the 2025 Annual Comprehensive Financial Report (ACFR) for the City of Orlando, Florida, presenting the city's audited financial statements and related audit information. The exhibit supports the Request for Proposal (RFP) for annual external financial audit services covering fiscal years ending September 30, 2028, 2029, and 2030. The City seeks proposals from firms of independent certified public accountants licensed in Florida to audit the city's basic financial statements and express an opinion on their fair presentation in conformity with generally accepted accounting principles. The audit must comply with generally accepted auditing standards established by the American Institute of Certified Public Accountants, Government Accounting Standards Board standards, U.S. General Accounting Office Government Auditing Standards, Florida Statutes Sections 218.39 and 218.415, Florida Department of Banking and Finance requirements, Title 2 U.S. Code of Federal Regulations Part 200 (Uniform Guidance), Rules of the Auditor General, and the Florida Single Audit Act. The contract term spans three fiscal years with the potential for renewal options as outlined in the broader RFP documentation.

The exhibit provides the foundational financial data and audit framework that prospective bidders must reference when developing their proposals and pricing. This document serves as critical background material demonstrating the scope and complexity of the city's financial statements that auditors will be required to examine. Specific pricing terms, set-asides, incumbent information, and detailed funding requirements are contained in the primary RFP documentation rather than this exhibit. The 2025 ACFR exhibit establishes the baseline financial position and audit requirements that will inform the scope of work for the three-year audit engagement.