NIGP 94620: Auditing

NIGP 94620 Auditing, an Item code, encompasses financial statement audits, compliance and Single Audit services, operational and performance audits, investigative audits, and specialized compliance reviews that state and local governments procure to satisfy statutory audit requirements, federal funding compliance mandates, and internal control assessments. State and local buyers under this code include state departments, county governments, cities, school districts, special districts (water management, housing authorities, utilities), transit authorities, and higher-education institutions. Recent opportunities show a mix of issuing bodies across multiple states conducting competitive solicitations for annual financial audits, federal Single Audits under 2 CFR Part 200 and OMB Uniform Guidance, management and forensic audits, specialized compliance reviews (payroll, grants, sales tax, transportation impact fees), and operational assessments spanning public safety, health care, utilities, and social services. The code sees activity across Florida, Georgia, North Carolina, Colorado, California, New Mexico, Maryland, South Dakota, Missouri, Massachusetts, Texas, and other states, with frequent repeat buyers including county boards of commissioners, regional school districts, state controller and auditor offices, and municipal utilities.

Representative recent opportunities reflect the breadth of audit demand: the Florida Department of Management Services issued an RFP on September 29, 2026 (due December 1) establishing statewide term contracts across five audit-service categories—Financial and Accounting, Investigative, Information Technology and Data Compliance, Programmatic and Compliance, and Risk Assessment—with historical annual spending of approximately $7 million and anticipated multiple awards by region or service line; Boulder County, Colorado issued an RFP on August 27 (due September 25) for independent financial audits covering the County, Boulder County Public Health, and component units for fiscal years 2027–2031, citing historical fees ranging $120,000–$136,000 annually for county statements and $84,000–$95,000 for Single Audits; the Administrative Office of the Courts of Maryland posted an RFP on October 16 for forensic auditing services in guardianship-of-property cases (due November 12); the Missouri Department of Health and Senior Services issued an ITB on October 15 for WIC compliance buy investigations and fraud detection (due November 10); and the Orange County Transportation Authority in California posted an RFP on September 28 for sales-tax audit and recovery services structured on a tiered percentage-of-recovery compensation model for a five-year term (due July 14, already passed). School districts and housing authorities dominate higher-education and specialized-housing audit procurement, while state auditor offices and county finance departments anchor government-wide financial audit activity. Geographic concentration is highest in Florida, Georgia, and California, with sustained activity in Colorado, Texas, North Carolina, and New Mexico. Most financial audits require GAAS, Government Auditing Standards (GAGAS/Yellow Book), and compliance with 2 CFR Part 200 for federal award recipients; operational and forensic audits target program efficiency, fraud detection, and internal-control weakening; and specialized audits (payroll, grant management, fee compliance) address narrow operational or regulatory compliance gaps.