NIGP 91804: Accounting/Auditing/Budget Consulting

NIGP 91804 Accounting/Auditing/Budget Consulting, an Item code, represents the range of financial advisory and assurance work that state and local governments buy today: financial statement audits (single audits, CAFR reviews, component-unit consolidation), operational efficiency studies and organizational assessments, forensic and compliance auditing, grant management and federal compliance support, job classification and pay equity studies, and specialized reviews such as sales tax allocation corrections and construction cost auditing. The code sees steady activity across multiple issuing-body types—county governments, cities, special districts, transit authorities, state departments, housing authorities, and higher-education systems—with no dominant repeat buyer but broad geographic participation and a mix of competitive procurements (RFP, RFQ, ITB) and qualifications-based selections. The work is almost always procured through established professional services channels: requests for qualifications or proposals that emphasize firm experience, staff credentials, audit methodology, and past performance with similar government entities, often with evaluation weightings that favor technical qualifications over cost.

Recent opportunities span established state and local audit needs alongside emerging demand for operational optimization and specialized compliance work. Whitfield County (Georgia) solicited a comprehensive Job Classification and Pay Study (RFP, proposals due November 20, 2026) covering 800 employees and 200+ job classifications; Broward County (Florida) posted a draft RFP for external audit services of its $8 billion fiscal-year budget and five independently elected Constitutional Officers (proposals originally due October 16, 2026); Boulder County (Colorado) requested proposals for five-year financial auditing including Single Audit and PERA Census work (RFP, proposals due September 25, 2026); and the Texas Education Agency solicited financial audit services for fiscal 2026 (RFP, proposals due November 13, 2026). Geographic activity concentrates in California, Georgia, Florida, Colorado, Texas, North Carolina, and the Pacific Northwest, with lighter representation in Illinois, Ohio, Mississippi, and Arizona. Specialized work such as forensic auditing, transportation-impact-fee compliance, Medicaid recovery audit, and internal control framework design appears regularly alongside traditional financial audits, signaling expansion of the code's scope beyond historical GAAP-driven work. Set-asides are sparse in this code tier; most procurements either carry no mandatory small-business preference or invite voluntary participation through bonus points or HUB participation plans. Evaluations consistently weight qualifications, relevant experience with government audits, audit methodology, and engagement-team capabilities at 60–80 percent, with cost at 10–25 percent, reflecting state and local emphasis on audit quality and compliance risk mitigation over fee minimization.