Delaware County commissioners voted Nov. 3 to enter a continuing-services agreement with accounting firm Baker Tilly to produce the county’s annual GAF (governmental accounting and financial) report for 2026 and to provide optional analytical work if requested.
Commissioner Richard Brand told the board Baker Tilly’s scope can include a detailed parcel-by-parcel property-tax impact analysis tied to recent state legislation, a local income-tax analysis, alternative revenue and revenue-optimization studies, and a comprehensive financial plan. The county auditor has budgeted for the work in the auditor’s office budget.
"If there’s particular things you want as a body for us to include, you just need to make us aware of those things," the auditor said during the discussion, noting the cost depends on the specific analyses requested. Baker Tilly supplied ranges for individual tasks; the packet showed a not-to-exceed conceptual total of up to $115,000 if all optional items were requested at high-end estimates.
Commissioners discussed timing, and staff said parcel-level and session-property-tax impact work depends on the Department of Local Government Finance (DLGF) certified net assessed values, which staff expected within weeks. Commissioner Brand moved to approve the agreement; the motion passed on roll call with Commissioners Brand, Reagan and Henry voting yes.
Staff said the county could ask Baker Tilly to begin preparatory work while awaiting DLGF numbers but that final analysis would await certified values. The contract obligates Baker Tilly only for services the county requests within the agreed scope and budget.