UNSPSC 93151607: Government auditing services

UNSPSC 93151607 Government auditing services is a Commodity code covering independent financial audits, compliance reviews, operational assessments, and specialized audit services that state and local governments procure to satisfy statutory audit requirements and federal compliance obligations. State and local buyers under this code span county governments (Broward, Fulton, Orange, Wake, Harris, Dooly, Gwinnett, Boulder, DeKalb counties), cities (Detroit, Atlanta, Amarillo, Fort Worth, Meriden, Ocala, Winter Park, Fort Valley, St. Pete Beach, Cibolo), school districts and education agencies (Marion County Schools, Willamette Education Service District, Colorado Department of Education), special districts (Northwest Florida Water Management District, Orange County Transportation Authority, Sarasota Bay Estuary Program, Orlando Utilities Commission), state agencies (South Dakota Bureau of Human Resources, New Mexico Department of Public Safety, California State Controller's Office, California Department of Consumer Affairs), and transit authorities (Detroit Department of Transportation). County audit solicitations appear frequently and include annual comprehensive financial reports, single audits under federal Uniform Guidance, and compliance testing; cities solicit for similar scopes plus specialized audits of specific programs or divisions. Representative recent opportunities include Broward County's RFP for external audit services covering five constitutional officers and multiple enterprise funds, fiscal years 2027–2031, estimated contract value exceeding $500,000, with 25 percent County Business Enterprise participation goal and proposals due October 16, 2026; South Dakota Bureau of Human Resources' RFP for medical claims audit of the State Employee Health Plan covering three fiscal years with proposals due October 24, 2026; and Fulton County, Georgia's RFP for annual audit services including comprehensive annual financial reports and single audits for fiscal years 2026–2028, with proposals due October 27, 2026 at 11:00 a.m. EST via BidNet Direct.

Recent audit solicitations concentrate in Florida (Broward, Orange, Sarasota Bay Estuary Program, Gainesville Regional Utilities, City of St. Pete Beach, City of Winter Park), Georgia (Fulton, Dooly, Gwinnett, DeKalb), California (State Controller's Office secondary audit services, Department of Consumer Affairs substance abuse program audits, Department of Education healthy school meals audits), and Colorado (Boulder County, City of Fort Valley through pre-advertisement, Colorado Department of Education). Scope diversity reflects the breadth of the code: financial statement audits and single audits dominate, but recent procurements also include specialized services such as motor vehicle registration audits (City of Meriden, Connecticut), joint use and streetlight inventory audits (Orlando Utilities Commission), payroll process audits (Gainesville Regional Utilities), transportation impact fee audits (City of Fort Worth), animal services operational audits (City of Cibolo), cost allocation plan development (DeKalb County), recovery audit contracting for Medicaid improper payments (Texas Health and Human Services), and audit assurance for substance abuse recovery program compliance (California Department of Consumer Affairs). Contract terms typically run three to five years with renewal options; compensation structures vary from fixed all-inclusive fees (majority of financial audit RFPs) to time-and-materials hourly rates (secondary audits, on-call arrangements) to contingency-based recovery percentages (Orange County Transportation Authority sales tax recovery). Evaluation criteria consistently emphasize firm and personnel qualifications, audit approach and methodology, relevant experience with comparable entities or programs, and cost proposal; many recent RFPs weight experience and approach at 50 points or higher on a 100-point scale. Set-asides and preferences appear in select procurements: Broward County applies 25 percent County Business Enterprise participation; Fulton County includes local preference and service-disabled veterans preference; California State Controller's Office requires small business and disabled veteran business enterprise subcontractor tracking; and several Texas procurements reference VetHUB or service-disabled veteran goals. Mandatory qualifications typically require active CPA licensure in the relevant state, compliance with government auditing standards independence rules, and demonstrated experience conducting comparable audits within a specified period, often three to five years. Recent activity reflects sustained demand for governmental audit services across all tiers of state and local government, with no apparent decline in RFP volume or shift in service mix during the October 2026 snapshot period.