Governmental entities such as municipalities, counties, school districts, authorities, special districts (fire districts, garbage districts, etc.) and other similar type entities are required by state statute or regulation to have a financial statement audit performed, normally on an annual basis. In addition, the General Accounting Office (GAO), in an attempt to bring uniformity to audits of governmental entities, has issued Governmental Auditing Standards (otherwise known as The Yellow Book). The audits of most governmental entities in the State of New Jersey are performed under the requirements of audit of the related department of state government as well as Governmental Auditing Standards.

Bowman & Company LLP has been engaged to perform these audits since 1939. As a leader in our profession, we have had an active role over the years in assisting the State in the writing of the requirements of these audits. In addition, many of our professional staff have received the Certificate of Educational Achievement for Governmental and Nonprofit Accounting and Auditing from the American Institute of Certified Public Accountants.