Audit_Engagement_2026.pdf

REQUEST FOR PROPOSAL

AUDIT ENGAGEMENT 2026

RFP # 050726

Prepared By: Finance

Dated: Tuesday, April 7, 2026

Proposal Due Date: Thursday, May 7, 2026, 3:00 pm (EST)

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NOTICE

COUNTY COUNCIL OF BEAUFORT COUNTY

PROCUREMENT SERVICES DEPARTMENT

106 Industrial Village Road, Bldg. 2 Post Office Drawer 1228 Beaufort, South Carolina 29901-1228

PROPOSAL NOTICE NO. 050726

CLOSING DATE AND TIME: Thursday, May 7, 2026, 3:00 pm PROPOSAL TITLE: Audit Engagement 2026

You are invited to submit a proposal, in accordance with the requirements of this solicitation which are contained herein.

There will be a Non-Mandatory Pre-Proposal meeting at 2:00 pm (EST) on Tuesday, April 21, 2026 at Please email Gillian Murray at gmurray@bcgov.net for TEAMs invitation. Please contact gmurray@bcgov.net for the meeting link. All vendors are encouraged to attend.

In order for your proposal to be considered, it must be submitted through the Procurement Portal no later than 3:00 pm (EST) on Thursday, May 7, 2026, at which time respondents to this request will be recorded in the presence of one or more witnesses. RFPs received after the time specified will not be considered. Due to the possibility of negotiation with all respondents, the identity of any respondents or the contents of any proposal shall not be public information until after the contract award is made; therefore, the public is not invited to the proposal closing.

Proposals must be submitted through the Procurement Portal at https://procurement.opengov.com/portal/bcgov. If you are not already registered, please register as a Vendor. There is no cost to register your company. This will allow you to submit your RFP electronically.

All submittals (see Submission Requirements) received in response to this Request for Proposal will be rated by a Selection Committee, based upon the Evaluation Criteria contained within this

RFP. If the best proposal respondent is clearly identified from the point summary, there will not be a need for oral presentations. If not, then an oral presentation from a minimum of the top two rated firms shall be required.

This solicitation does not commit Beaufort County to award a contract, to pay any costs incurred in the preparation of a proposal, or to procure or contract for the articles of goods or services. The

County reserves the right to accept or reject any or all proposals received as a result of this request, to negotiate with all qualified firms, or to cancel in part or in its entirety this solicitation, if it is in the best interests of the County to do so.

Dave Thomas, Procurement Services Director

(843) 255-2304 https://procurement.opengov.com/portal/bcgov

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IMPORTANT ELECTRONIC SUBMITTAL REQUIREMENTS

Response submittals for this Request for Proposal will ONLY be received electronically and must be submitted ONLINE, through the Procurement Portal, no later than 3:00 pm on Thursday, May

7, 2026.

All responses must adhere to the following guidelines:

• Suppliers are encouraged to submit responses as soon as possible. Responses are received through our secure Procurement Portal and cannot be opened prior to the due date and time. The time and date of receipt as recorded by the server will serve as the official time of receipt. The County is not responsible for late submissions, regardless of the reason.

• All requested information and forms MUST be uploaded as indicated in the

PROPOSAL SUBMITTAL Section. If you have a problem with your submittal, you may contact Support through the Procurement Portal.

https://procurement.opengov.com/portal/bcgov/projects/252246/document?section=2414020 mailto:cservice@vendorregistry.com

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TITLE VI STATEMENT

COUNTY COUNCIL OF BEAUFORT COUNTY

Title VI Statement to Prime Contractors, Subcontractors, Architects, Engineers, and

Consultants

It is the policy of the County Council of Beaufort County, South Carolina, hereafter referred to as

“Beaufort County” or “the County”, to comply with Title VI of the 1964 Civil Rights Act (Title

VI) and its related statutes. To this end, Beaufort County assures that no person shall be excluded from participation in, denied the benefit of, or subjected to discrimination under any of its programs or activities on the basis of race, color, national origin, age, sex, disability, religion, or language regardless of whether those programs and activities are Federally funded or not. The

County is also committed to assuring every effort will be made to prevent the discrimination of low-income and minority populations as a result of any impact of its programs or activities. Beaufort County also assures that every effort will be made to prevent discrimination through the impacts of its programs, policies, and activities on minority and low-income populations. Additionally, the County will take reasonable steps to provide meaningful access to services for persons with limited English proficiency. In addition, Beaufort County will not retaliate against any person who complains of discrimination or who participates in an investigation of discrimination. Beaufort County will, where necessary and appropriate, revise, update, and incorporate nondiscrimination requirements into appropriate documents, directives, and regulations.

Pursuant to Title VI requirements, any entity that enters into a contract with Beaufort County including, but not limited to Prime Contractors, Subcontractors, Architects, Engineers, and

Consultants, may not discriminate on the basis of race, color, national origin, age, sex, disability, religion, or language in their selection and retention of first-tier subcontractors, and first-tier subcontractors may not discriminate in their election and retention of second-tier subcontractors, including those who supply materials and/or lease equipment. Further, Contractors may not discriminate in their employment practices in connection with highway construction projects or other projects assisted by the U.S. Department of Transportation (USDOT) and/or the Federal

Highway Administration (FHWA).

In all solicitations either by competitive bidding or negotiation made by the Contractor for work to Beaufort County to be performed under a subcontract, including procurements of materials or leases of equipment, each potential subcontractor or supplier shall be notified by the Contractor of the Contractor's obligations under the contract and the Title VI regulations relative to nondiscrimination on the basis of race, color, national origin, age, sex, disability, religion, or language by providing such a statement in its bidding and contract documents.

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Upon request, the Contractor shall provide all information and reports required by Title VI requirements issued pursuant thereto, and shall permit access to its books, records, accounts and other sources of information, and its facilities as may be determined by Beaufort County, USDOT, and/or FHWA to be pertinent to ascertain compliance with such regulations, orders, and instructions. Where any information required of a Contractor is in the exclusive possession of another who fails or refuses to furnish this information, the Contractor shall so certify to USDOT or FHWA, as appropriate and via Beaufort County, and shall set forth what efforts it has made to obtain the information. In the event of the Contractor's non-compliance with nondiscrimination provisions of this contract, USDOT may impose such contract sanctions as it or FHWA may determine to be appropriate, including, but not limited to:

• Withholding of payments to the Contractor under the contract until the Contractor complies, and/or

• Cancellation, termination, or suspension of the contract, in whole or in part.

In the event a Contractor becomes involved in, or is threatened with, litigation with a subcontractor or supplier as a result of this direction to comply with Title VI, the Contractor may request USDOT to enter into such litigation to protect the interests of USDOT and FHWA. Additionally, the

Contractor may request the United States to enter into such litigation to protect the interests of the

United States. Any person or Subcontractor who believes that they have been subjected to an unlawful discriminatory practice under Title VI has a right to file a formal complaint within one hundred eighty (180) days following the alleged discriminatory action. Any such complaint must be filed in writing or in person:

Beaufort County Government Post Office Drawer 1228 | Beaufort, SC 29901-1228

843-255-2304 Telephone | E-mail: dthomas@bcgov.net mailto:dthomas@bcgov.net

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INSURANCE REQUIREMENTS

4.1. INSURANCE REQUIREMENTS

4. 1.1 INSURANCE REQUIREMENTS: Prior to commencing work/delivery hereunder, contractor/vendor, at his expense, shall furnish insurance certification showing the certificate holder as Beaufort County, P. O. Drawer 1228, Beaufort, SC 29901, Attention: Risk Management Director, and with a special notation naming Beaufort County as an additional insured on the liability coverages. Minimum coverage shall be as follows:

4.1.2 Worker’s Compensation Insurance – Contractor shall have and maintain, during the life of this contract, Worker’s Compensation Insurance for his or her employees connected to the work/delivery, in accordance with the Statutes of the State of South Carolina and any applicable laws. Employers Liability minimum limits required $500,000

4.1.3 Commercial General Liability Insurance - Contractor shall have and maintain, during the life of this contract, Commercial General Liability Insurance. Said Commercial General Liability Policy shall contain

Contractual Liability and Products/Completed Operations Liability subject to the following minimum limits:

$1,000,000 Each Occurrence/ $2,000,000 General Aggregate and $2,000,000 Products/Completed

Operations Aggregate naming Beaufort County as an additional insured.

4.1.4 Comprehensive Automobile Liability Insurance – The Contractor shall have and maintain, during the life of this contract, Comprehensive Automobile Liability, including non-owned and hired vehicles, of at least $500,000 COMBINED SINGLE LIMIT.

4.2.1 ADDITIONAL INSURANCE REQUIREMENTS: Umbrella Liability Insurance – Contractor shall have and maintain, during the life of this contract, Umbrella Liability Insurance with a minimum limit of $2,000,000

4.2.2 Builders Risk/Instillation (For Construction Projects Only) Contractor is to provide

Builders Risk/Instillation coverage at finished replacement cost value. The coverage is to include building materials in transit or at the job site location.

4.2.3 Professional Liability (Errors & Omissions): (For Professional Services Only) Professional

Liability Insurance protects against losses that occur when a “professional” errors in judgement, planning, and design could result in economic loss to the entity or county. In order to determine if Professional Liability should be required ask yourself: Is the professional licensed or certified (i.e. architects, consultants, auditors, attorneys, engineers, etc.)? Required if a contractor is performing any type of design/build for a particular project. The vendor shall maintain a limit no less than $1,000,000 per occurrence:

4.3 The required insurance policy at the time of issue must be written by a company licensed to do business in the

State of South Carolina and be acceptable to the County.

4.4 The Contractor/vendor shall not cause any insurance to be canceled or permit any insurance to lapse. All insurance policies shall contain a clause to the effect that the policy shall not be canceled or reduced, restricted or limited, until fifteen (15) days after the County has received written notice, as evidenced by return receipt of registered or certified letter. Certificates of Insurance shall contain transcript from the proper office of the insurer, the location, and the operations to which the insurance applies, the expiration date, and the above-mentioned notice of cancellation clause.

4.5 The information described above sets forth minimum amounts and coverages and is not to be construed in any way as a limitation on the Contractor’s liability.

SCOPE OF WORK

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5.1. Term of Services

The County wishes to receive proposals for selection of an independent certified public accounting firm, licensed to practice in the State of South Carolina, to provide external independent auditing services to the County for each fiscal year period of one (1) year with four additional one (1) year renewals.

5.2. Licencing

The County wishes to receive proposals for selection of an independent certified public accounting firm, licensed to practice in the State of South Carolina, to provide external independent auditing services to the County for each fiscal year period of five (5) years, beginning with an audit of the financial statements for fiscal year ending June 30, 2026

In order to be considered for evaluation, proposer:)

A. Shall be licensed to practice public accounting within the State of South Carolina;

B. Shall be a member of the American Institute of Certified Public Accountants and;

C. Shall have performed continuous CPA services in the government sector for a minimum of five (5) years.

5.3. Opinion

The County intends for the awarded firm to express an opinion on the fairness with which financial statements present the County’s financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information and the respective changes in financial position and cash flows, where applicable, and the respective budgetary comparison in conformity with generally accepted accounting principles.

5.4. Audit letters

The County requires a report of internal controls over financial reporting with an evaluation to be made of the system of internal controls, including the control environment, accounting systems and specific control procedures, to assess the extent to which the controls can be relied upon to ensure accurate information, to ensure compliance with the law and regulations, and to provide for efficient and effective operations. In order to assess the control risk, the proposer is to perform tests of controls and properly document its assessment. Significant deficiencies and material weaknesses shall be communicated as soon as identified and in writing in accordance with generally accepted auditing standards.

The proposer will perform a review of internal controls used in the computer environment to ensure (a) the proper development and implementation of applications, (b) the integrity of program and data files, (c) the completeness and accuracy of the accounting records, and (d) the integrity of computer operations.

5.5. Independence

The proposer selected as a result of this RFP shall provide independent auditing services to the

County to examine the financial statements, beginning with the fiscal year ending June 30, 2026.

Discussion of how independence would be evaluated would be helpful for the selection process.

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5.6. Reporting

The examination will be a financial and compliance audit made in accordance with generally accepted auditing standards contained in Government Auditing Standards issued by the

Comptroller General of the United States.

Report of Internal Controls over Financial Reporting - An evaluation is to be made of the system of internal controls, including the control environment, accounting systems and specific control procedures, to assess the extent to which the controls can be relied upon to ensure accurate information, to ensure compliance with the law and regulations, and to provide for efficient and effective operations. In order to assess the control risk, the proposer is to perform tests of controls and properly document its assessment. Significant deficiencies and material weaknesses shall be communicated as soon as identified and in writing in accordance with generally accepted auditing standards.

Data Processing Review – The proposer will perform a review of internal controls used in the computer environment to ensure (a) the proper development and implementation of applications,

(b) the integrity of program and data files, (c) the completeness and accuracy of the accounting records, and (d) the integrity of computer operations.

At the completion of the Financial Audit, the Auditor will draft and prepare bound copies of the

Annual Comprehensive Financial Report.

The auditor shall, without charge, provide input and review in the presentation of the financial statements and financial information in the County’s Annual Comprehensive Financial Report.

5.7. Management Letter

The proposer shall communicate periodically to staff if reportable conditions in data process review are identified during the engagement. As part of the Management Letter, if not fully addressed the proposer shall report the following information it deems appropriate:

▪ Specific comments in the above areas for the County's computer systems

▪ Overall conditions of internal control in computer environment

▪ Significant weakness in internal control in data processing

A management letter will be issued that will contain significant audit findings that, among other matters, may include the following material items noted during the performance of the audit:

▪ Whether errors or irregularities reported in the preceding audit report have been corrected;

▪ Whether recommendations made in the preceding audit report have been implemented;

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▪ If applicable, whether any errors or irregularities reported by or any recommendations made by the State of South Carolina Office of the Comptroller

General concerning the preceding fiscal year have been corrected or implemented;

▪ Violation of the laws, rules, regulations or policies discovered within the scope of the audit that were not adequately addressed by staff during the audit;

▪ Expenditures discovered within the scope of the audit that would be identified as waste, abuse or fraud;

▪ Improper or inadequate accounting procedures;

▪ Failure to properly record financial transactions;

▪ Other inaccuracies, irregularities, shortages or defalcations, if any, discovered by the firm; and

▪ Recommendations to improve management, accounting procedures and internal controls and to increase efficiency.

5.8. Interaction with Council

The successful proposer shall be required to make an immediate written report to the designated

County representative of all significant irregularities and any illegal acts as they become known to the proposer. Not later than 15 days after the end of fieldwork, the successful proposer shall submit a draft of the management letter to identify significant deficiencies and material weaknesses observed, and propose steps to eliminate any weaknesses.

The partner in charge of the audit and/or the audit manager or supervisor must be available to attend a County Council meeting for discussion and presentation of the final report.

5.9. Other reports

Disabilities and Special Needs Agreed-Upon Procedures –The external audit will be required to comply with 275-04-DD, “Procedures for Implementation of SCDDSN Provider Audit Policy” and perform procedures in the consumers’ personal funds and Medicaid billing areas.

Passenger Facility Charges Audit – the external audit will be required to comply with 14 CFR

Part 158 “Passenger Facility Charges”.

5.10. Uniform Guidance

An audit of federal grant expenditures shall be performed, as defined by Governmental Auditing

Standards issued by the Comptroller General of the United States, and the United States Office of Management and Budget Uniform Guidance. The Audit and all submitted reports shall be made in accordance with the most recent standards available, including the following:

▪ Generally accepted auditing standards issued by the American Institute of

Certified Public Accountants.

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▪ Government Auditing Standards issued by the Comptroller General of the United

States.

▪ Uniform Guidance 2 CFR 200 issued by the Office of Management and Budget

Guidance for Federal Financial Assistance.

▪ Governmental Accounting and Financial Reporting Standards published by the

Governmental Accounting Standards Board.

▪ The reporting requirements established by the Governmental Finance Officers

Association’s “Certificate of Achievement for Excellence in Financial Reporting” program.

The Schedule of Expenditures of Federal Awards, Report on Compliance with Requirements that could have a direct and material effect on each major program, and on Internal control over compliance in accordance with Uniform Guidance will be included in a separate report, when completed.

5.11. Potential additional services

If, during the contractual period, additional services are needed, the proposer may, at the option of the County, be engaged to perform these services. The proposer shall, upon receipt of a written request from the County Administrator, CFO or authorized designee, perform such additional services. Such services, if proper independence can be achieved, may include, but not be limited to:

▪ Management advisory services:

▪ Actuarial consulting services;

▪ Assistance in the preparation of or performance of extended audit procedures;

▪ Assistance in the preparation of or performance of procedures required by Bond

Counsel in connection with the issuance of Official Statements;

▪ Initial Risk Assessment of County Operations.

All additional work will be documented by engagement memorandums to be approved by the

County Administrator and CFO or authorized designee. The fee for additional services shall be separately negotiated at the time of the engagement for a not-to-exceed amount.

5.12. Timeline

Commencement of the Audit – The County will have all records for the audit, as well as all appropriate personnel, available to meet with the audit team of the successful proposer upon acceptance of the proposal and award by the County Council.

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Schedule of the Fiscal Year Audit - Each of the following shall be completed no later than the date indicated.

Audit Plan/Schedule - Within thirty (30) days of the execution of the professional services contract, a tentative schedule will be developed mutually between the CFO and the successful proposer covering interim and year-end audit procedures for the fiscal year ending June 30, 2026. In the succeeding fiscal years for which audit services will be provided, the schedule developed for the initial year will be used as a baseline and amended as necessary with mutual agreement by both parties. For succeeding years, this schedule will be developed by April 30th preceding the end of the fiscal year (i.e., April 30, 2026 for fiscal year ending June 30, 2026).

Interim and year-end fieldwork - For the fiscal years beginning July 1, 2025 – June 30, 2026, fieldwork should commence in accordance with the audit plan/schedule above.

Progress Conferences - Progress conferences will be held with the CFO or designee at least monthly during the course of the engagement. Such conferences may be held more frequently throughout the audit as determined necessary by both parties; if the audit detects apparent violations of law or apparent instances of misfeasance, malfeasance or nonfeasance by an employee; information is discovered that indicates that defalcations may reasonably be anticipated; or material weaknesses in internal controls are detected a meeting shall be scheduled immediately.

Reporting Deadlines - The audit report, in its final form and including the management letter, shall be completed each year no later than November 30th. The report will be presented to the

County Council at its' December meeting, if possible, but at the first January Council meeting at the latest. Note: Generally, there is only one council meeting in December and it usually occurs prior to December 15th.

Provide periodic reports to the County assessing the impact of any significant regulatory

(Accounting Standards) changes and accounting or reporting developments proposed by the

Financial Accounting Standards Board / Governmental Accounting Standards Board or any other significant financial / accounting matters that may affect the County.

Invoicing for Work/Progress Billing - In consideration of the size of the fees to be generated and the probable length of the audit engagement for each fiscal year, progress billing will be permitted on a percentage of completion basis. To determine progress, the proposer will include, as part of the audit plan, an estimate of total hours required to complete the engagement.

Progress will be determined by comparing the hours incurred to date to the estimated total hours for the engagement. A listing of hours incurred will accompany the invoice in support of this calculation. Progress billings may be rendered monthly during the course of the engagement;

progress payments not to exceed 80% of the annual fee.

The final payment will be paid upon resolution of any open issues or delivery of any remaining items and acceptance of final audit reports, opinion letters, and management letter.

Support Personnel - Support personnel, including the CFO and staff, will be made available by the County to provide assistance, such as identifying locations of required records, gathering

RFP #050726 DOCUMENTS Page 13 needed documentation and supporting information and such other tasks that will serve to expedite the audit, with the understanding that support personnel must be given consideration to effectively perform the day-to-day requirements of their positions.

5.13. Records Retention

Working Papers - In all cases, the proposer will retain all working papers for a period of five (5) years and will provide the County and/or its assignees access, free of charge, to any or all work papers for a period of five (5) years. Working papers will be available for examination or duplication without charge to authorized County personnel as well as representatives of the

Federal Audit Agency, the General Accounting Office, the State of South Carolina Auditor

General, etc. Papers will be made available for examination or duplication at a reasonable charge to subsequent auditors engaged by the County.

PROPOSAL SUBMISSION INSTRUCTIONS

1. Award shall be posted on the County's Procurement Portal.

2. Prohibition of Gratuities: It shall be unethical for any person to offer, or give, or agree to give any County employee or former County employee, or for any County employee or former County employee to solicit, demand, accept, or agree to accept from another person, a gratuity or an offer of employment in connection with any decision, approval, disapproval, recommendation, or preparation of any part of a purchase request, influencing the content of any specification or procurement standard, rendering of advice, investigation, auditing, or in any other advisory capacity in any proceeding or application, request for ruling, determination, claim or controversy, or other particular matter, pertaining to any program requirement or a contract or subcontract, or to any solicitation or proposal therefore.

3. Questions

A. Submit questions you have through the Procurement Portal no later than 5:00 pm on

Friday, April 24, 2026.

B. Answers to questions received that would change and/or clarify this solicitation will be posted on the Procurement Portal as addendum.

C. Selection Committee members SHALL NOT be contacted during the RFP process.

4. In order to do business with the Beaufort County, vendors must register through the

Procurement Portal at https://procurement.opengov.com/portal/bcgov. Registering allows businesses to identify the type of goods and services they provide so that they may receive email notifications regarding relevant solicitations out for bid.

https://procurement.opengov.com/portal/bcgov

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EVALUATION CRITERIA

No. Evaluation Criteria Scoring Method Weight (Points)

1. Expertise

Experience and past performance on comparable Government engagements;

references

0-100 Points 25 (25% of Total)

2. Technical skills

Knowledge, expertise and qualifications of the personnel assigned to this project

0-100 Points 25 (25% of Total)

3. Methodology

Description of the methodology and approach to successfully perform this task; ability to furnish required services to best serve the needs of the County

0-100 Points 20 (20% of Total)

4. Fee

Proposed fee schedule and best value

0-100 Points 20 (20% of Total)

5. Other factors

Other factors are details discovered while reading proposals which could be positive or negative points.

0-100 Points 10 (10% of Total)

PROPOSAL SUBMITTAL

1. Proposer confirms the proposal is firm for a period of at least 90 days from the closing date for submission of proposal.*

☐ Please confirm

*Response required

2. Please Provide Licenses and Certificate of Insurance. *

*Response required

3. Certification regarding Debarment, Suspension, Ineligibility, and Voluntary exclusion*

The contractor certifies, by submission of this qualification statement or acceptance of a contract, that neither it nor its principals is presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in this transaction by any State, Federal department, or agency.

It further agrees by submitting this qualification statement that it will include this clause without modification in all lower tier transactions, solicitations, proposals, contracts, and subcontracts.

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Where the bidder/contractor or any lower tier participant is unable to certify to this statement, it shall attach an explanation to this solicitation/bid.

☐ Please confirm

*Response required

4. State whether your company has been involved in any litigation within the past five (5) years, arising out of your performance. *

☐ Yes

☐ No

*Response required

When equals "Yes"

4.1. Explain fully any litigation involving performance.*

*Response required

5. Non-Segregated Facilities*

CERTIFICATION BY CONTRACTOR

Regarding

NON-SEGREGATED FACILITIES

The Bidder certifies that he does not, and will not, provide and maintain segregated facilities for his employees at his establishments and, further that he does not, and will not, permit his employees to perform their services at those locations, under his control, where segregated facilities are provided and maintained. Segregated fountains, transportation, parking, entertainment, recreation, ad housing facilities; waiting, rest, wash, dressing, and locker room, and time clock, work, storage, restaurant, and other eating areas which are set apart in fact, or by explicit directive, habit, local custom, or otherwise, based on color, creed, national origin, and race. The Bidder agrees that, except where he has obtained identical certifications from proposed subcontractors for specific time periods, he will obtain identical certifications from proposed subcontractors prior to the award of subcontractors exceeding $10,000.00 which are not exempt from the provisions of the Equal Opportunity clause, and that he will retain such certifications in his files.

The Bidder agrees that a breach of this certification is a violation of the Equal Opportunity clause in this Contract. The penalty for making false statements is prescribed in 18 U.S.C. 1001.

☐ Please confirm

*Response required

6. Please upload any relevant certifications and/or licenses

7. Proposal (excluding pricing, upload pricing in section 8)*

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To achieve a uniform review process and allow for adequate comparability, the information is to be organized in the manner specified below and the entire package must not exceed 15 double-sided printed pages excluding cover pages. Please include a cover page at the start of each section.

1. Executive Summary: A narrative letter that profiles the background, experience and qualifications of the Firm. Include a brief description of all lawsuits that are pending/filed against the local office of the proposer over the last three years and any disciplinary action taken against the proposer.

2. Approach to the Planning Process: Explanation of the process to the Firm's Planning

Process for project kickoff

3. Workload: The current number of governmental accounts assigned and/or under contract

(during the tenure of this contract).

4. Experience and Qualifications: A listing for the past five (5) years of like/similar governmental audits that your firm performed under contract. Identify the audit team

(partners, manager’s, or seniors, supervisors, and staff) that will be responsible for providing the required audit services, and provide a detailed resume for each proposed team member. Also indicate the specific individual who will serve as the day-to-day contact and be responsible for the work product of the proposer. This individual must be available to attend meetings and respond to specific inquiries and calls with a 24 hour notice.

5. List any exceptions, qualifications, or exclusions to this RFP:

*Response required

8. Pricing*

The proposer shall provide a firm fixed price for completing the following services for each fiscal year ending June 30, 2026 to June 30, 2031

8.1 Annual County Audit and Single Audit

8. 2 Disabilities and Special Needs Agreed-Upon Procedures

8.3 Passenger Facility Charge Audit

8.4 Additional Services - It is anticipated that the proposer will use staff with a variety of skill and experience levels in providing the additional services contemplated in Section 1.4., depending upon the type and complexity of the services. Therefore, firms should propose a comprehensive hourly rate for each type of staff, using the generic guide below. The proposer may offer a separate schedule for each type of additional service offered by the proposer. It is expected that the County will authorize additional services on an individual basis. The County will jointly determine with the proposer a not-to-exceed price for each project, using the contractually established rates.

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8. 5 All fees and charges should be included in the prices/rates in this Section. However, if the proposer anticipates any extraordinary charges, they must be detailed in the proposal.

*Response required

RESERVED RIGHTS

The County shall not be responsible for any of the costs associated with responding to this request and all submitted materials shall become the property of the County. Furthermore, the County expressly reserves the right and options to:

• Reject any or all consultants and re-advertise if deemed necessary

• Waive any or all formalities and technicalities

• Approve, disapprove, or cancel all services associated with the project

The County has yet to decide whether to select one or more other firms to provide some or all of the professional services described in this document. All selected firms will perform such services under the direct supervision of Beaufort County.

SELECTION AND NOTIFICATION

The selected firms will be given written notification of being selected by the County. This work may be awarded in whole or in part at the sole discretion of the County. The County will negotiate and execute a contract with the selected firm(s) prior to the beginning of the actual services. Should contract negotiations fail, the County will negotiate with one or the other highly ranked firms. In general, the contract will comply with applicable laws and standard provisions and shall contain the following terms:

• Detailed scope of services

• Schedule for providing services

• Cost of services

BEAUFORT COUNTY STANDARDS FOR CONTRACTING

CHAPTER 1. TYPES OF CONSULTANT SERVICES REQUIRED:

Please see Scope of Work Section.

CHAPTER 2. PROCEDURES FOR SELECTION OF CONSULTANTS

2-1. GENERAL

Qualifications-based procedures require that a contract for consulting services be awarded pursuant to a fair and open selection process based on the qualifications of the firms. The fees for

RFP #050726 DOCUMENTS Page 18 such services are established following selection of a firm through a negotiation process to determine a fair and reasonable price.

2-2. OBJECTIVE

Consultants employed for work on projects shall be responsible and possess the ability to perform successfully under the terms and conditions of the proposed procurement. Consideration shall be given to such matters as integrity, record of past performance, extent of experience with the type of services required by the sponsor, technical resources, and accessibility to other necessary resources.

2-3. QUALIFICATIONS-BASED SELECTION PROCEDURES.

Consultants shall be selected based on their qualifications and experience, with fees determined through negotiations following selection. The highest ranked offeror shall be selected, and price proposals shall be negotiated with one or more of the firms identified through the qualifications-based selection procedure.

2-4. SELECTION CRITERIA.

Criteria include, but are not limited to, the following:

1. Please see the Evaluation Criteria Section.

CHAPTER 3. CONTRACT FORMAT

3-1. MANDATORY CONTRACT PROVISIONS.

All contracts involving State or Federal funds must contain the applicable procurement standards in 49 CFR 18.36. Listed below are those provisions which pertain to consultant contracts:

1. Contracts shall contain provisions or conditions which will allow for administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms and provide for sanctions and penalties as may be appropriate.

2. Contracts over $10,000 shall contain suitable provisions for termination by the sponsor, including how it will be affected and the basis for settlement. In addition, contracts shall describe conditions under which the contract may be terminated for default as well as conditions where the contract may be terminated because of circumstances beyond the control of the consultant.

3. All negotiated contracts shall include provisions to the effect that sponsors, the Federal

Department of Transportation, the Comptroller General of the United States, or any of the duly authorized representatives shall have access to any books, documents, papers, and records of consultants which are directly pertinent to a specific grant program, for the purpose of making audits, examinations, excerpts, and transcriptions. Sponsors shall require consultants to maintain all required records for 3 years after the sponsor makes final payment and all other pending matters are closed.

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4. In addition to the requirements contained in 49 CFR Section 23, Participation by

Minority Business Enterprises in Department of Transportation Programs, and AC

150/5100-15, Civil Rights Requirements for the Airport Improvement Program, current edition, the Title VI, and Disadvantaged Business Enterprise Assurances in Appendix 1 shall be included in each contract.

3-2. TIME OVERRUNS BEYOND CONTROL OF THE CONSULTANT.

Frequently, the consultant is called upon to continue technical inspection services on construction contracts--overrunning the program schedule contemplated at the time of negotiation. In most instances, the time element is beyond the control of the consultant. To provide for the contingency of overrun of time, the agreement between the County and the consultant will state the period for which the compensation shall apply and that the consultant shall be reimbursed for services in excess of the specified period of time at a mutually acceptable fee negotiated at the time all the pertinent circumstances are known.

CHAPTER 4. METHODS OF CONTRACTING AND ALLOWABLE COSTS

4-1. ALLOWABLE COSTS.

1. Direct Salary Costs.

A. Direct salary cost is defined as the cost of salaries of engineers, draftsmen, surveyors, stenographers, clerks, etc., for time directly chargeable to the project.

B. Salaries or imputed salaries of partners or principals, to the extent that they perform technical or advisory services directly applicable to the project, are to be added to salary cost.

2. Overhead Costs. Overhead costs include overhead on direct salary costs and general and administrative overhead.

A. Labor Overhead. Overhead on direct salary costs includes sick leave, vacation, and holiday pay; unemployment, excise, and payroll taxes; contributions for social security, employment compensation insurance, retirement benefits, and medical insurance benefits; and any other benefits customarily paid to or enjoyed by all employees. The allowable percentage for labor overhead allocable to a project is the ratio of (a) a firm's total direct labor overhead costs to (b) a firm's total direct salary costs (excluding overtime) for a given period, usually the average for the past 3 years.

B. General and Administrative Overhead. General and administrative overhead includes the following indirect costs which are not directly attributable to specific projects.

a. Provisions for office, light, heat, and similar terms for working space, depreciation allowances or rental for furniture, drafting equipment and

RFP #050726 DOCUMENTS Page 20 engineering instruments, and office and drafting supplies not identifiable to specific projects.

b. Taxes and insurance other than those included as salary cost but excluding state and Federal income taxes.

c. Library and periodical expenses, and other means of keeping abreast of advances in engineering such as attendance at technical and professional meetings and subscriptions to trade, business, professional, or technical periodicals.

d. Executive, administrative, accounting, legal, stenographic, and clerical salaries, and expenses (other than identifiable salaries included in salary costs and expenses included in reimbursable non-salary expenses, plus salaries or imputed salaries of partners and principals) to the extent that they perform general executive and administrative services as distinguished from technical or advisory services directly applicable to projects.

e. Costs of memberships in trade, business, technical, and professional organizations.

f. Incentive compensation for management employees, cash bonuses, suggestion awards, safety awards, and incentive compensation based on production, cost reduction, or efficient performance are allowable to the extent that the overall compensation is determined to be reasonable, and such costs are paid or accrued pursuant to an agreement entered into in good faith between the consultant and the employees before the services are rendered or pursuant to an established plan followed by the consultant so consistently as to imply, in effect, an agreement to make such payment. The allowable percentage for general and administrative overhead allocable to a project is the ratio of (a) all general and administrative costs to (b) total direct salary costs (excluding overtime) for a given period, usually the average for the past 3 years.

3. Direct Non-salary Expenses. Direct non-salary expenses usually incurred may include the following (detailed records must be kept supporting charges and allow auditing):

A. Living and traveling expenses of employees, partners, and principals when away from the home office on business connected with the project. (Records must include employee name, dates, points of travel, mileage rate, lodging, and meals.)

B. Identifiable communication expenses such as long-distance telephone, telegraph, cable, express charges, and postage, other than for general correspondence.

C. Services directly applicable to the work such as special legal and accounting expenses, computer rental and programming costs, special consultants, borings, RFP #050726 DOCUMENTS Page 21 laboratory charges, commercial printing and bindings, and similar costs that is not applicable to general overhead.

D. Identifiable drafting supplies and stenographic supplies and expenses charged to the sponsor's work as distinguished from such supplies and expenses that are applicable to two or more projects.

E. Identifiable reproduction costs applicable to the work such as blueprinting, photosetting, mimeographing, printing, etc.

F. Advertising costs which are solely for the recruitment of personnel required for the performance by the consultant of obligations arising under the contract.

4-2. NON-ALLOWABLE COSTS.

The expenses listed below are not allowable for reimbursement:

1. Costs of amusement and social activities and incidental costs relating thereto such as meals, lodging, rentals, transportation, and gratuities.

2. Contributions and donations.

3. Bad debts, including losses due to uncollectible customer's accounts and other claims, related collection costs, and related legal costs, arising from other businesses of the consultant.

4. Dividend provisions or payments and, in the case of sole proprietors and partners, distributions of profit.

5. Interest on borrowed capital.

6. Bonus payment for early completion of work.

4-3. FIXED PAYMENT.

To all the estimated costs, including overhead, a percentage rate is applied to determine payment for profit, willingness to serve, and assumption of responsibility.

CHAPTER 5. BEAUFORT COUNTY STANDARD CLAUSES

CONTRACTUAL REQUIREMENTS

1.0 EXCUSABLE DELAY: The Contractor shall not be liable for any excess costs, if the failure to perform the contract arises out of causes beyond the control and without the fault or negligence of the Contractor. Such causes may include, but are not restricted to, acts of God or of the public enemy, acts of the Government in either its sovereign or contractual capacity, fires, floods, epidemics, quarantine restrictions, strikes, freight embargoes, and unusually severe weather; but in every case the failure to perform must be beyond the control and without the fault or negligence of the Contractor. If the failure to perform is caused by the default of a

RFP #050726 DOCUMENTS Page 22 subcontractor, and if such default arises out of causes beyond the control of both the Contractor and the subcontractor, and without the fault or negligence of either of them, the Contractor shall not be liable for any excess costs for failure to perform, unless the supplies or services to be furnished by the subcontractor were obtainable from other sources in sufficient time to permit the

Contractor to meet the required delivery schedule.

2.0 S.C. LAW CLAUSE: Upon award of a contract under this Request for PROPOSALS, the person, partnership, association, or corporation to whom the award is made must comply with local and State laws which require such person or entity to be authorized and/or licensed to do business in Beaufort County. Notwithstanding the fact that applicable statutes may exempt or exclude the successful offeror from requirements that it be authorized and/or licensed to do business in

Beaufort County, by submission of this signed Request for PROPOSALS the offeror agrees to subject itself to the jurisdiction and process of the Fourteenth Judicial Circuit Court of Beaufort

County, as to all matters and disputes arising or to arise under the contract and the performance thereof including any questions as to the liability for taxes, licenses, or fees levied by State or local government.

3.0 OFFEROR’S PROPOSALS: Offeror must, upon request of the County, furnish satisfactory evidence of their ability to furnish products or services in accordance with the terms and conditions of this Request for PROPOSALS. The Procurement Services Department reserves the right to make the final determination as to the offeror’s ability to provide the services requested herein, before entering into any contract.

4.0 OFFEROR RESPONSIBILITY: Each offeror shall fully acquaint himself with conditions relating to the scope and restrictions attending the execution of the work under the conditions of this Request for PROPOSALS. It is expected that this will sometimes require on-site observation. The failure or omission of an offeror to acquaint themselves with existing conditions shall in no way relieve him of any obligation with respect to this Request for PROPOSALS or to the contract.

5.0 AFFIRMATIVE ACTION: The Contractor will take affirmative action in complying with all Federal and State requirements concerning fair employment and employment of the handicapped and concerning the treatment of all employees, without regard or discrimination by reason of race, religion, sex, national origin, or physical handicap.

6.0 PRIME CONTRACTOR RESPONSIBILITIES: The Contractor will be required to assume sole responsibility for the complete effort, as required by this RFP. The County will consider the

Contractor to be the sole point of contact with regard to contractual matters.

7.0 SUBCONTRACTING: If any part of the work covered by this RFP is to be subcontracted, the Contractor shall identify the subcontracting organization and the contractual arrangements made with same. All subcontractors must be approved, in writing by the County, or when applicable a political subdivision within the County with the County’s concurrence. The successful offeror will also furnish the corporate or company name and the names of the officers of any subcontractors engaged by the vendor. The County reserves the right to reject any or all

RFP #050726 DOCUMENTS Page 23 subcontractors and require substitution of a firm qualified to participate in the work as specified herein.

8.0 OWNERSHIP OF MATERIAL: Ownership of all data, material, and documentation originated and prepared for the County pursuant to this contract shall belong exclusively to the

County.

9.0 PERFORMANCE AND PAYMENT BONDS: (NOT Required for Professional Services)

The successful Contractor shall furnish, within ten (10) days after written notice of acceptance of

Request for PROPOSALS, Performance and Payment Bonds. Contractor shall provide and pay the cost of a both bonds. The Bonds shall be in the amount of one hundred percent (100%) the contract, issued by a Surety Company licensed in South Carolina with an “A” minimum rating of performance as stated in the most current publication of “Best’s Key Rating Guide, Property

Liability” which shall show a…