Audit Services RFP 1_22_26.pdf

POLK COUNTY BOARD OF COMMISSIONERS

P. O. BOX 268

CEDARTOWN, GA 30125

(770) 749-2100 FAX (770) 748-7235

REQUEST FOR PROPOSALS

Date Issued: January 22, 2026

THE POLK COUNTY BOARD OF COMMISSIONERS IS ACCEPTING SEALED PROPOSALS FROM

EXPERIENCED AND QUALIFIED CERTIFIED PUBLIC ACCOUNTING FIRMS FOR PROVIDING THE

AUDIT SERVICES DESCRIBED HEREIN. A CONTRACT MAY BE AWARDED TO THE FIRM WHOSE

PROPOSAL BEST SATISFIES THE REQUIREMENTS FOR THIS REQUEST AND BEST SERVES THE

INTEREST OF POLK COUNTY. SEALED PROPOSALS WILL BE ACCEPTED UNTIL 2:00 PM LEGALLY

PREVAILING TIME ON FRIDAY, FEBRUARY 27, 2026 IN THE COMMISSIONERS OFFICE LOCATED

AT 216 MAIN STREET IN CEDARTOWN, GA 30125.

Copies of proposal documents may be obtained from the Polk County Administration Office located at 216 Main Street, Cedartown, Georgia 30125. Requests for documents should be filed promptly with Polk County. Proposal documents are also available on the Polk County Website:

www.polkga.org.

Polk County Government reserves the right to reject any or all proposals and to waive technicalities and informalities.

PROPOSAL PACKAGE MUST BE RETURNED IN SEALED ENVELOPE

AND CLEARLY MARKED

REQUEST FOR PROPOSALS AUDIT SERVICES

FEBRUARY 27, 2026 @ 2:00 PM

Please submit original and three copies

Request for Proposals Audit Services

POLK COUNTY GEORGIA

PROPOSAL TERMS AND CONDITIONS

REQUEST FOR PROPOSALS (RFP)

GENERAL CONDITIONS AND CLAUSES

1 CHANGES: No change will be made to this RFP except by written modification by the County.

Requests for interpretation or changes must be in writing, directed to the Polk County Finance Director, Lee McDowell and received at least (7) Seven Calendar Days prior to the time set for opening of the bids.

2 LIABILITY: The County is not liable for any cost incurred in the preparation of the proposal.

Nor is the County responsible for costs or damages incurred by Respondents, member(s), partners, subcontractors or other interested parties in connection with the RFP process, including but not limited to costs associated with participating in any conferences, site visits, product/system demonstrations, oral presentations or negotiations. The County shall not be bound by any information provided unless reduced to writing and distributed as a written addendum.

3 PROPOSAL ACCEPTANCE TIME: Proposals requiring acceptance by the County in less than 90 calendar days could be rejected.

4 PROPOSAL IDENTIFICATION: All Proposals submitted as a result of this RFP must be returned in a sealed envelope with the following information in the lower left-hand corner of the envelope:

REQUEST FOR PROPOSALS

AUDIT SERVICES

FEBRUARY 27, 2026 @ 2:00 PM

5 PROPOSAL SUBMISSION FORMAT: Proposals should be bound or stapled whereby county staff can easily make additional copies. Pages should be 8 ½” X 11” in size with larger sheets folded to fit within bindings. The proposal should be ordered in the following format:

Response to Proposal All Forms in Attachment “A” Proof of Liability Insurance as Required Herein

6 WITHDRAWAL OF PROPOSALS: Proposals may be withdrawn by written request only, if the request is received prior to the deadline for submittals. Negligence on the part of a Firm during the preparation of a proposal establishes no right of withdrawal or modification of a proposal after a proposal has been accepted. No proposal may be withdrawn for a period of 90 days after the deadline for proposal submittals.

7 CLARIFICATION OF PROPOSALS: The County reserves the right to seek clarification of any point in a respondent’s proposal, or to obtain additional information.

8 DISQUALIFICATION: Proposals may be disqualified for: a) receipt of the proposal by the

County past the stated deadline; b) any irregularities; c) unbalanced unit price or extensions;

d) unbalanced value of any items; e) failure to comply with any requirement of this RFP. If in the opinion of the Polk County Board of Commissioners, the Firm is not in a position to fulfill the contract, the proposal may be disqualified. The County reserves the right to waive any minor informality or irregularities.

9 AWARD OF CONTRACT: An award will be made based upon the proposal that best conforms to this RFP and best serves the interest of the County. The County reserves the right to reject any and/or all proposals and to waive any technicalities or minor irregularities in the proposal process and/or proposals. A binding contract must be signed by both parties prior to providing services.

A Firm, by accepting a contract, attests that it is in compliance with the Nondiscrimination Clause contained in Section 202 of Executive Order 11246, as amended, relative to equal employment opportunity for all persons without regard to race, color, religion, sex, or national origin, and the implementing rules and prescribed by the Secretary of Labor, which is incorporated herein by reference.

10 EXCEPTIONS TO SPECIFICATIONS: Any award resulting from this RFP shall bind a Firm to all

Terms, Conditions, and Specifications set forth in this RFP. Firms whose bids do not conform should so note on either a separate page or in the Proposal. While the County reserves the right to make an award based upon a nonconforming proposal, when in the best interest of the County, such awards will not be readily made, and firms are urged to conform to the greatest extent possible. No exceptions will be considered to have been taken unless it is properly set out as provided above. No exception will be deemed to have been taken by the County unless incorporated in an award resulting from this RFP and so stated.

11 PROPOSAL RESULTS: Interested parties may request, in writing, a summary of the proposals by sending a self addressed, stamped envelope with their request to the Polk County Board of Commissioners, P.O. Box 268, Cedartown, Georgia 30125, or by emailing Lee McDowell, Finance Director at lmcdowell@polkga.org.

12 EXECUTION OF CONTRACT: Subsequent to an award, the successful Firm will be presented with a contract in the form attached hereto as Attachment B. Contract, when provided, is to be executed within Ten (10) calendar days of “NOTICE OF AWARD.” If the contract document is mailed, the date of presentation shall be deemed to be the postmark date. The successful firm’s proposal and this RFP shall be incorporated into the contract, except to the extent that this RFP conflicts with the contract, in which case the provisions of the contract shall take precedent.

13 CERTIFICATE OF INSURANCE: The successful Contractor shall purchase from and maintain in a company or companies authorized to do business in the State of Georgia the following types of insurance:

Statutorily required workers’ compensation insurance

Liability insurance, with an endorsement naming the County as an additional insured, and with limits of not less than $1,000,000.00 per occurrence and $2,000,000.00 aggregate

The Contractor shall provide the County with certificates of insurance prior to the start of the contracted services and thirty (30) days written notice prior to cancellation.

14 INCLUSION: All items and/or services standard, expected, necessary, and/or routine to such services as this and not actually stated in this RFP will be the responsibility of the contractor to provide at no other cost to the County unless so stated on the firm’s proposal as additional cost items and accepted by the County at the time of the award and/or contract.

15 REGULATORY AGENCIES: Contractor will be responsible for obtaining all required permits or license required by regulatory agencies of the City, County, State, or Federal Governments.

Further, the contractor will be responsible for meeting all requirements of any regulation(s) or guideline(s) of any of the said Governments or any independent agency recognized by said Governments as publisher of any such regulation(s) or guideline(s).

16 INDEPENDENT CONTRACTORS: By submitting a proposal in response to this RFP, the Firm represents to POLK COUNTY that it is fully licensed, experienced and properly qualified to perform the services requested herein and that it is properly equipped, organized, and financed to perform such services. The Firm shall finance its own operations hereunder, shall operate as an independent contractor and not as an agent of Polk County and nothing contained in this RFP or a contract resulting from same shall be construed to constitute the Firm or any of its employees, servants, agents, or subcontractors as a partner, employee, servant, or agent of the County nor shall either party have any authority to bind the other in any respect; it being intended that each shall remain an independent contractor.

17 ASSIGNMENT OF CONTRACTUAL RIGHTS: It is agreed that the Contractor will not assign, transfer, convey, or otherwise dispose of a contract that results from this invitation or its right, title, or interest in or to the same, or any part thereof, without written consent of the County.

18 INDEMNITY: Contractor agrees, if entering into a contract as a result of this RFP, to defend, indemnify, and hold harmless Polk County from any and all courses of action or claims of damages arising out of or related to Firm’s performance or actions or those of its employees or agents, under said contract.

19 ANTI-DISCRIMINATION CLAUSE: Polk County does not discriminate against any person because of race, color, religion, national origin, or handicap in employment or service provided.

GENERAL INFORMATION

Introduction

The Polk County Board of Commissioners is hereby requesting proposals, based upon the criteria stated herein, from qualified Certified Public Accounting Firms, for the performance of professional audit services for financial and compliance audits. The County is requesting proposals to audit our financial records for fiscal year ending June 30, 2026, with the option of renewing the contract for two (2) subsequent fiscal years, subject to annual review and the annual availability of an appropriation for audit services by Polk County. The contract also includes preparation, with the assistance of county finance personnel, of the County’s Financial Statements and Annual Comprehensive Financial Report. The County fiscal year runs from July 1- June 30. This audit is to be performed in accordance with generally accepted auditing standards.

Background

Polk County is a mid- size rural county located in northwest Georgia approximately 65 miles northwest of Atlanta with a population of approximately 42,840. Polk County is governed by a six-member Board of Commissioners serving staggered, four-year terms. The Commissioners serve part time and daily operations are directed by the County Manager. The Manager directs and oversees the activities of the appointed County Agencies and Department Heads. The Manager also acts as a liaison for the board with other elected officials. There are approximately 270 full time employee positions authorized in Polk County. Polk County employs a full-time finance director.

Components unit to be included in the County Financial Statements are the Polk County Health Department and the Polk County Development Authority.

Polk County provides a range of services including public safety (Sheriff, County Police, Animal Control, Fire Department (volunteer), Emergency Management, Coroner, E 911, and County Probation), Judicial, Public Works and Inspections. The County’s general fund budget for fiscal year 2026 is approximately $32 million. The fiscal year 2026 budget for all funds combined is approximately $40 million.

The County’s major governmental funds include: The General Fund, SPLOST Capital Projects Fund, Capital Projects Fund, ARPA Fund, and E911 Fund. The county has one proprietary fund, which is a Solid Waste Enterprise Fund. The County has a partnership with GFL to operate the county landfill.

The County participates in the Association of County Governments of Georgia Defined Benefit Pension Plan but is closed for employees hired after July 1, 2021. In addition, the County administers employee contributions for the Association of County Government of Georgia Deferred Compensation Plan 457b and 401a.

The entities to be audited include all departments directly under the Board of Commissioners, as well as departments headed by elected officials. The latter include the Tax Commissioner and the judicial system with Superior, Probate, Magistrate and Juvenile, as well as the Offices of Sheriff, District Attorney and County Probation. The audit also includes the Polk County Development Authority.

The County accounting records are maintained through New World Systems– A Tyler Technologies Product. This government system is a fully integrated accounting system that includes general ledger, purchasing, budgeting and accounts payable. The County also uses the ADP for Human Resources and payroll which interfaces with the financial software.

The County’s accounting records are maintained on the accrual or modified accrual basis, and the County makes every effort to record all payables and receivables existing at year end. The County monitors prior year expenditures for the first sixty days of the next fiscal year. The County adopts fund budgets on a basis consistent with generally accepted accounting principles.

The Finance Director oversees all accounting services on a day to day basis and is responsible for maintaining the accounting records. The Finance Director will act as the primary coordinator for the audit and will be available as needed to confer with audit staff, answer questions, and ensure that necessary information is provided to the auditor on a timely basis. All finance personnel are instructed that assistance to the audit staff and meeting audit schedule deadlines are high priorities. The finance office is located at 216 Main Street, Cedartown, Georgia 30125.

Polk County is constantly seeking better, more efficient ways on implementing its policies and procedures. We are continually seeking ways to improve and it is important that Polk County’s audit firm be prepared to actively participate in the improvement process. The County welcomes constructive suggestions, both during the audit and in the management letter.

County staff will prepare confirmation letters, following the format provided by the auditors, to banks, paying agents, and grantors. County staff will prepare supporting detail schedules for General Ledger account balances. County staff will pull and re-file requested documents, including journal entries and accounts payable vouchers. Adequate audit workspace will be provided.

Auditors will be provided with their own copies of the Chart of Accounts including Fund Trial Balances, year- end expenditure and revenue summaries by fund, expenditure, revenue, and general ledger activity details as requested. Also, they will be provided with budget comparison reports covering the full year that shows amounts charged by department and account numbers.

Prior year audit reports and working papers can be made available to the auditors.

Management letters from prior years can be made available, if needed.

Scope of Services to be Provided

The successful Firm will offer at a minimum the following services.

• Provide an examination and expression of opinion on the fair presentation of the basic financial statements in conformity with generally accepted accounting principles (GAAP). The examination must be performed in accordance with generally accepted auditing standards (GAAS) as set forth by the American Institute of Certified Public Accountants, and the Government Auditing Standards issued by the United States General Accounting Office. It must also meet the requirement of the applicable laws of the State of Georgia.

• When applicable, the examination will also include a Single Audit in accordance with the

US. Office of Management and Budget (OMB).

• The auditor is not required to audit the supporting schedules contained in the annual comprehensive financial report. However, the auditor is to provide an “in relation to” report on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. The auditor is not required to audit the statistical section of the report. The auditor shall be responsible for performing certain limited procedures involving supplementary information required by Government Accounting Standards Board as mandated by generally accepted auditing standards.

• In connection with Financial Assurance Requirements for Solid Waste Handlings and

Processing Facilities Closure and Post-Closure costs, the auditor is required to perform limited procedures for the purpose of expressing an opinion on Polk County’s compliance with the financial assurance provisions of Municipal Solid Waste Landfill.

• The audit shall be performed in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants and Generally Accepted Government Auditing Standards (GAGAS) as set forth by the US Government Accountability Office (GAO).

• Throughout the contract period, the auditor shall advise the County on implementation of new accounting standards as promulgated by authoritative bodies. The auditor shall also give advice to the County on specialized accounting questions that may arise. This shall be included in the base audit services line of the RFP and will not result in additional costs to the County.

Preparation of Financial Statements

• The County will make every effort to record all year end adjustments prior to submitting the trial balance to the audit firm. The actual statements will be completed by the audit firm.

• The County intends to issue annually an Annual Comprehensive Financial Report (ACFR) prepared in accordance with generally accepted government accounting principles and all applicable federal and state requirements. It will submit each ACFR to the Government Finance Officers Association Certificate for Achievement for Excellence in Financial Report Programs and expects to receive the award each year.

• The audit firm engaged will be responsible for the preparation of the ACFR with the assistance of the Finance Department.

• The County acknowledges its responsibility for the reliability, accuracy, and completeness of all financial preparations.

Required Audit Reports

Following the completion of the audit of the fiscal year’s financial records and the assistance in the preparation of the financial statements, the auditors shall issue the following reports for each year of the audit contract:

• An opinion of the examination of the financial statements, including the combined financial statements and the combining, individual fund, and account group statements.

• An opinion on the Schedule of Federal Financial Assistance and all reports on compliance and internal control necessary to meet the Compliance requirements described in the U.S. Office of Management and budget (OMB) Circular A-133 Compliance supplement that are applicable to each of its major Federal Programs.

• An Audit Report to be made to the County by the audit manager, or senior, showing findings and any recommendations for improvements. When the audit is completed, a report made for any Adjusting Journal Entries (AJE) found to be required in that Fund.

AJE’s must specify amounts to be adjusted.

• The auditor shall issue the compliance reports and certification letters to EPD as required, such as the Closure & Post-Closure Financial Assurance Mechanism for Municipal Solid Waste Landfills.

• Recommendations for improving the County’s accounting procedures, internal accounting controls, and related area. Recommendations should be developed by the auditor during the course of the examination. Areas in need of improvement should be communicated verbally during the audit process. Within 30 days after the Financial Statements are issued to the County, the findings and the recommendations for improvement should be summarized in a draft report (management letter). The draft is to be delivered to the Finance Director who will have a work plan prepared to address the recommendations.

• The auditor shall be required to make an immediate, written report of all irregularities and illegal acts of which they become aware of to the County’s management.

• The Department of Community Affairs Report of Local Government Finances will be completed separately by the auditor by the required state deadline.

• Upon completion of the audit, the firm shall furnish 15 copies of the bound reports as well as a copy in electronic format.

Required Audit Time Schedule

• Polk County’s fiscal year is July 1 – June 30. For each fiscal year the audit is to be scheduled so that the ACFR is in print by December 1 of the year.

• By December 30th of each year the Financial Assurance Mechanism for closure and post-closure cost for the County’s Solid Waste Handling facilities must be completed and submitted to the Georgia Department of Natural Resources Environmental Protection Division.

• In March of each year the audit firm must provide the County with an estimate of audit cost for budgetary purposes. Audit cost shall be billed and paid after the ACFR is in print.

If the Single Audit is issued separately, its cost should be billed separate and paid after it is in print.

• All working papers and reports must be retained, at the auditor’s expense, for a minimum of five (5) years, unless the firm is notified in writing by the County of the need to extend the retention period. The auditor will be required to make working papers available to various parties as requested by the County and other governmental agencies. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditor to review working papers relating to matters of continuing accounting significance.

Audit Firm Replacement Personnel

• All replacement personnel to be assigned by the audit firm to perform services to the County are subject to approval by the County. Replacement personnel should have education and experience equivalent to the individual whom they replace, or at least a level sufficient, in the County’s judgement, to perform their duties well.

PREPARING PROPOSALS: REQUIRED INFORMATION

PROPOSAL FORMAT

Proposals must be prepared according to the format outlined herein and be submitted in a sealed envelope as specified in this RFP. Provide one (1) original and three (3) copies.

Response Format

1. Mandatory Pre-Qualification Form (Attachment A)

2. Title Page

Title page should include: the request for proposal subject, the firms name, address, telephone number and email address of the contact person, and the date of the proposal.

3. Table of Contents

4. Transmittal Letter

A signed letter of transmittal briefly stating the proposer’s understanding of the work to be done, the commitment to perform the work within the time period, a statement of why the firm believes itself to be the best qualified to perform the engagement and a statement that the proposal is a firm and irrevocable offer for 120 days.

5. Detailed Proposal

The detailed proposal should follow the order set forth below.

Section A –Company Background, Qualifications, and Experience

Provide narrative responses for the following questions, including any necessary documentation, for each item listed below:

• Provide detailed information about the firm’s background, qualifications and depth of experience in conducting government audits, including ACFR preparation. It is mandatory that the firm have at least five years of prior governmental audit experience and ACFR preparation experience. It is mandatory that the firm be properly licensed for public practice in the state of Georgia as a Certified Public Accountant.

• Please include the size of the firm, the size of the firm’s governmental audit staff, and the location of the office from which this engagement is to be performed.

• Please list all governmental audits performed in the past five years.

Section B – Qualification of Firm Personnel

• Please provide resumes of all senior and staff personnel who will be assigned to perform the audit for the County.

Section C - Approach to Audit

• Proposals should describe the approach that the firm will use in performing the County’s annual audit.

• Please address the type of audit program, statistical sampling techniques, and analytical procedures that will be used.

• Information should include any assistance needed from County Staff.

• Please use this section to state your understanding of the County’s audit objectives and requirements.

Section D – Client References

• Submittals shall include the names and contact information of previous and/or current governmental clients. The most effective references will come from entities, comparable in size to Polk County for which your firm has provided services very similar to those Polk County is requesting.

• Provide names and contact information of governmental clients for whom you have prepared ACFRs and which of those have received the GFOA Certificate of Achievement.

Section E - Record of Firm

• Proposals should address the firm’s participation in quality-control programs, either

AICPA-sponsored or comparable.

• Include the results of peer reviews during the past three years, and a description of any regulatory action taken by any oversight body against the firm and/or its staff in the last three years.

Section F – Work Plan/Work Load

• Briefly outline the audit work plan and schedule your firm will follow.

• Briefly describe your firm’s ability to absorb the County audit workload including availability of personnel and the firm’s commitment to provide service on a timely basis.

6. Cost Proposal

The cost proposal component should be included in a separate sealed envelope. This section will be reviewed after all other technical requirements have been evaluated.

• The recommended format of the cost component is included in Attachment A.

• Provide a cost proposal for each of the three years covered by this RFP.

• Provide an alternate cost proposal for completing the DCA Local Government

Finance Survey, review of financial documentation of (3) Accountability Courts, and Single Audit when required for each of the three years covered by this RFP.

• Proposal should clearly indicate any other charges that might be made in conjunction with audit services.

• Make any changes to the format to provide a more complete picture.

7. Additional Information

PROPOSAL EVALUATION

Criteria

RFP Evaluation The County has assigned an 80%/20% split for scoring each proposal; eighty (80) points for technical qualifications and twenty (20) points for the Cost Proposal. The bidder with the score closest to 100 will be the apparent contract award winner.

Technical Qualifications (80% weighted criteria) The County will first evaluate each proposal based upon the following weighted criteria.

• 20% - Company Background, Qualifications, and References; Record of Firm

• 20% - Qualification of Firm Personnel

• 10% - Audit Approach

• 10% - Client References

• 20% - Work Plan/Work Load

Cost Proposal (20% weighted criteria)

Following Technical Qualifications evaluation, Cost Proposals will be opened. The Cost Proposals will be evaluated based upon the preceding weighted criteria.

All evaluations are expected to be completed within 45 days after the response deadline.

The County reserves the right to a) reject any or all proposals, or to make no award, b) require modifications to initial proposals or c) to make partial or multiple awards. The County further reserves the right to excuse technical defects in a proposal when, in its sole discretion, such excuse is in the best interest of the County.

PROPOSAL SCHEDULE

PROPOSAL SCHEDULE

ACTIVITY DATE ACTION

Request for Proposals Issued January 22, 2026 Begin Advertisement Questions Deadline February 7, 2026 Deadline for Questions 12:00pm Proposal Submission Deadline February 27, 2026 Submit proposals to Polk County Review Proposals March 2 - 13, 2026 Evaluate & Score Proposals Estimated Award Date April 2026 Board of Commissioners

ATTACHMENT A

COST/FEE PROPOSAL

Firm Name __________________________________________________________________________

Service Year 1

Amount Year 2

Amount Year 3

Amount

Base Audit Services Specified in

RFP $____________ $____________ $____________

ACFR Preparation $____________ $____________ $____________

Landfill Financial Assurance Mechanism Reports $____________ $____________ $____________

TOTAL ALL-INCLUSIVE PRICE

FOR AUDIT SERVICES $____________ $____________ $____________

Alternate Service: DCA Report of Local Government Finances $____________ $____________ $____________

Alternate Service: Single Audit (When Required) $____________ $____________ $____________

Alternate Service: (3) Accountability Courts (price per each) $____________ $____________ $____________

Number of professional services hours included without additional cost: ___________ hours

Hourly rate for additional services if requested or needed outside the scope of services requested: $ __________ per hour

I certify that this proposal is made without prior understanding, agreement or connection with any corporations, firm or person submitting a bid for the same services and is in all respects fair and without collusion or fraud. I understand that collusive proposing is a violation of State and Federal Law can result in fines, prison sentences and civil damages awards. I agree to abide by all conditions of this proposal and certify that I am authorized to sign this proposal for the proposer. PROPOSALS NOT SIGNED

SHALL BE DECLARED AS ‘NON-RESPONSIVE” AND WILL NOT BE CONSIDERED FOR AWARD.

PROPOSERS NAME _____________________________ TAX ID# _______________________

Authorized Signature Title

Print Name Date

MANDATORY PRE-QUALIFICATION FORM

To be answered by Contractor

SECTION A – GENERAL INFORMATION

1. Firm Name: _______________________________________________________________________

Contact Person _________________________________ Phone Number ___________________

2. Address__________________________________________________________________________

3. Email Address ____________________________________________________________________

4. Firm FEI Number _________________________________________

5. Firms Georgia CPA State License Registration Number: ___________________________________

6. Type of Accounting Practice

A _____ Individual

B _____ Partnership

C _____ Corporation - Give the name of the State where incorporated: _____________________

SECTION B – CONTRACTOR FIRM’S QUALITY PROGRAM FOR AUDITS

Please answer each of the following questions by placing an “X” in the proper column at the right.

YES NO

1. Quality Control : Does the Contract Firm have internal procedures to ensure proper quality control for its governmental audit assignments?

(If yes, ATTACH A DESCRIPTION OF THE PROCESS)

2. Quality Review. Does Contractor firm participate in an External Quality

Review program every 3 years? (If yes, ATTACH A COPY OF LAST

PEER REVIEW OR QUALITY REVIEW REPORT AND LETTER OF

COMMENT. PLEASE ENTER DATE OF LAST PERIOD COVERED BY

REVIEW ______________)

If no, explain the reason and your plan to participate.

3. Professional Membership: Do the partners of the Contractor’s Firm belong to either the AICPA or the Georgia Society of CPAs?

4. Proper License: Is Contractor’s Firm properly licensed to practice public

Accounting in Georgia?

5. Special Governmental Audit Requirements: Is Contractor Firm familiar with

The AICPA’s ethical ruling called Interpretation 501-3, “Failure to Follow Standards and/or Procedures or other Requirements in Governmental Audits “? (According to this ruling, if a CPA agrees to follow specified standards, guides, rules and procedures in addition to GAAS, then the CPA is OBLIGATED to follow all such requirements. Also, the auditor must report any deviations from the agreed-upon engagement procedures.)

6. Subcontracts: Does Contractor Firm agree not to subcontract any work required without the prior express written consent of the Auditee?

7. Federal Audit Laws and Rules: If federal audit work is required, does

Contractor Firm agree to perform the audit work in accordance with the Single Audit Act Amendments of 1996, the provisions of OMB Circular A-133 and AICPA Audit Guide “Government Audits Standards and Circular A-133 Audits”, as necessary?

8. Confidentiality: Does Contractor firm agree not to publish or distribute any information concerning work done for auditee, except as provided by law or rule?

9. Access to Records and Work Papers: Does Contractor Firm agree to keep work papers and reasonable records to support work claims for at least at least five years.

10. Other Federal and State Laws and Rules: Does Contractor Firm agrees to comply with all other Federal and State laws, rules and regulations which pertain to this engagement?

11. Independence: Does Contractor Firm meet the independence standards of the current “Government Auditing Standards”, issued by the Comptroller General of the United States ? ( If “No”, attach a brief summary of facts.)

12. Continuing Education: Does Contractor Firm have sufficient staff who meets continuing professional education requirements for government audits as set forth in “Government Auditing Standards?

13. Conflict of Interest: Does Contractor Firm declare that there is no public or private interest which would conflict in any manner with performance of an audit for the auditee or would violate any laws of the State of Georgia?

14. No Substandard Work: Does Contractor Firm and all proposed Audit

Team Members have a record of an acceptable standard of audit work? ( Contractor Firm must answer this question “No” if the Firm or any Audit Team Member has received an enforcement action for substandard audit work during the past three years or has a related investigation pending by a professional or regulatory group. Attach a brief summary of any enforcement actions.)

15. Ethics;: Does Contractor Firm certify that its proposals are made without collusion or fraud and that it has not offered or received any kickbacks or inducements from any other auditor, supplier, manufacturing or subcontractor in conferred on any County employee having official responsibility for this procurement transaction any payment, loan, subscription, advance, deposit of money, services or anything of more than nominal value present or promised, unless consideration of substantially equal or greater value was exchanged; that it is not in violation of the Official Code of Georgia Annotated, Sections 16-10-2 and 16-10-22, for acts of Bribery and /or conspiracy in restraint of free and open competition in transactions With state or political subdivision?

16. Provision of RFP: Does Contractor Firm agree to abide by all General

Terms and Conditions and Special Terms and Conditions specified in the RFP?

17. Immigration Compliance Requirements: Firm has registered with and

Uses and the federal work authorization program commonly referred to As “E-Verify” and/or any and all other immigration compliance require-ments as set forth under the “Georgia Security and Immigration Compliance Act and Georgia Code Sections 13-10-90 and 13-10-91 as amended.

POLK COUNTY, GEORGIA

NON-COLLUSION AFFIDAVIT

The following affidavit shall accompany the proposal:

STATE OF: __________________________________

COUNTY OF: ___________________________________

Owner, Partner or Officer of Firm: __________________________________________

Company Name, Address, County and State:

The undersigned, being of lawful age, being first duly sworn, on oath says that he/she is the agent authorized by the firm to submit the attached proposal and that neither he/she nor the firm has directly or indirectly violated any of the provisions of Section 36-91-21(d) of the Official Code of Georgia Annotated. In making such representation, affiant further states for himself/herself and on behalf of firm, that he/she is not a party to any collusion among firms in restraint of competition or by agreement to submit a proposal at a fixed price or to refrain from submitting a proposal; or with any office of Polk County or any of its employees as to quantity, quality or price in the prospective contract; or any discussion between firms and any official of Polk County or any of its employees concerning exchange of money or other things of value for special consideration in submitting a Proposal for:

PROVIDING AUDITING SERVICES TO POLK COUNTY.

FIRM NAME ________________________________________

SIGNATURE _____________________________________________

TITLE __________________________________________________

Subscribed as sworn to before me this day of 20 __ .

NOTARY PUBLIC ________________________________________

CONTRACTOR’S DECLARATION

The Contractor understands, agrees and warrants:

That the Contractor has carefully read and fully understands the full scope of the specifications.

That the Contractor has the capability to successfully undertake and complete the responsibilities and obligations in said specifications.

That this proposal may be withdrawn by requesting such withdrawal in writing at any time prior to February 27, 2026 @ 2:00 PM but may not be withdrawn after such date and time.

That Polk County reserves the right to reject any or all proposals and to accept that proposal which will, in its opinion, best serve the public interest. Polk County reserves the right to waive any technicalities and formalities in the proposal process.

That by submission of this proposal the Contractor acknowledges that Polk County has the right to make any inquiry or investigation it deems appropriate to substantiate or supplement information supplied by the firm.

That the accompanying proposal is not the result of or affected by, any act of collusion with another person or company engaged in the same line of business or commerce, or any other fraudulent act punishable under Georgia or United States law.

Contractor’s Name: _________________________________________

Phone: _________________________________________________

Name Print: _____________________________________________

Signature: ______________________________________________

Date: __________________________________________________

Email __________________________________________________

DRUG-FREE WORKPLACE CERTIFICATE

By signature on this certificate, the Contractor certifies that the provisions of O.C.G.A. Section 50- 24-1 through 50-24-6 related to the “Drug-Free Workplace Act” will be complied with in full. The firm further certifies that:

1. A drug-free workplace will be provided for the Contractor’s employees during the performance of the contract; and

2. Each Contractor who hires a subcontractor to work in a drug-free workplace shall secure from that subcontractor the following written certification: “As part of the subcontracting agreement with (firm’s name), (subcontractor’s name) certifies to the firm that a drug-free workplace will be provided for the subcontractor’s employees during the performance of this contract pursuant to O.C.G.A. Section 50- 24-3(b)(7).”

By signature on this certificate, the Contractor further certifies that it will not engage in the unlawful manufacture, sale, distribution, dispensation, possession, or use of a controlled substance or marijuana during the performance of the contract.

Contractor:________________________________________________________

By: ____________________________________________________________

Name Printed: __________________________________________________

Title: _________________________________________________________

Date: __________________________________________________________

CERTIFICATE OF NON-DISCRIMINATION

In connection with the performance of work under this contract, the Contractor agrees as follows:

The Contractor agrees not to discriminate against any employee or applicant for employment because of race, creed, color, sex, national origin, ancestry or disability. The Contractor shall take affirmative action to ensure that employees are treated without regard to their race, creed, color, sex, national origin, ancestry or disability. Such action shall include, but not be limited to the following: employment, upgrading, demotion, transfer, recruiting or recruitment, advertising, lay-off or termination, rates of pay or other compensation and selection for training, including apprenticeship.

In the event of the firm is in non-compliance with this non-discrimination clause, the contract may be canceled or terminated by Polk County. The Contractor may be declared, by Polk County, ineligible for further contracts with Polk County until satisfactory proof of intent to comply shall be made by the Contractor.

The Contractor agrees to include this non-discrimination clause in any sub-contracts connected with the performance of this agreement.

CONTRACTOR

SIGNATURE

TITLE

O.C.G.A. § 50-36-1(e)(2) S.A.V.E Affidavit

By executing this affidavit under oath, as a contractor for contracted services, as referenced in O.C.G.A.

§ 50-36-1, from Polk County Georgia, the undersigned applicant verifies one of the following with respect to my application for a public benefit:

1) I am a United States Citizen.

2) I am a legal permanent resident of the United States.

3) I am a qualified alien or non-immigrant under the Federal Immigration and

Nationality Act with an alien number issued by the Department of Homeland Security or other federal immigration agency.

My alien number issued by the Department of Homeland Security or other federal immigration agency is: .

The undersigned applicant also hereby verifies that he or she is 18 years of age or older and has provided at least one secure and verifiable document, as required by O.C.G.A. § 50-36-1(e)(1), with this affidavit.

The secure and verifiable document provided with this affidavit can best be classified as:

In making the above representation under oath, I understand that any person who knowingly and willfully makes a false, fictitious, or fraudulent statement or representation on any affidavit shall be guilty of a violation of O.C.G.A. § 16-10-20, and face criminal penalties as allowable by such criminal statute.

Executed in (city), (state).

Signature of Applicant

Printed Name of Applicant

SUBSCRIBED AND SWORN

BEFORE ME ON THIS THE

DAY OF , 20 .

NOTARY PUBLIC

My Commission Expires:

E-VERIFY COMPLIANCE AFFIDAVIT

By executing this affidavit, the undersigned contractor verifies its compliance with O.C.G.A. § 13-10-91, stating affirmatively that the individual, firm or corporation which is engaged in the physical performance of services on behalf of Polk County, Georgia has registered with, is authorized to use and uses the federal work authorization program commonly known as E-Verify, or any subsequent replacement program, in accordance with the applicable provisions and deadlines established in O.C.G.A. § 13-10-91. Furthermore, the undersigned contractor will continue to use the federal work authorization program throughout the contract period and the undersigned contractor will contract for the physical performance of services in satisfaction of such contract only with subcontractors who present an affidavit to the contractor with the information required by O.C.G.A, § 13-10-91 (b). Contractor hereby attests that its federal work authorization user identification number and date of authorization are as follows:

Federal Work Authorization User Identification number (Not Required if Less than 10 Employees)

Signature (if less than 10 employees)

Date of Authorization

Name of Contractor

Name of Project

Name of Public Employer

I hereby declare under penalty of perjury that the foregoing is true and correct.

Executed on _________, ____, 20____ in ____________(city) ____________ (state).

Signature of Authorized Officer or Agent

Printed Name and Title of Authorized Officer or Agent

SUBSCRIBED AND SWORN BEFORE ME

ON THIS THE _____ DAY OF ______________, 20_____

NOTARY PUBLIC

My Commission Expires:

ATTACHMENT B

FINANCIAL AUDIT SERVICES

CONSULTANT/BROKER

Name:

Address:

Phone:

Project:

AGREEMENT

This Agreement, made and entered into this ______ day of , 2026, by and between POLK COUNTY, a political subdivision of the state of Georgia, acting by and through its governing authority, The Polk County Board of Commissioners (hereinafter “the County”) and (hereinafter “the Contractor”).

The County and the Contractor hereby agree as follows:

1. Scope. The Contractor agrees to provide Polk County with Financial Audit Services as stated in the Contractor’s response to the Request for Proposals (RFP).

2. Contract Documents. The Contract Documents consist of the following:

a) This Agreement and any attachments hereto, which attachments are incorporated herein by reference.

b) The RFP for Financial Audit Services and the Auditor’s responses, which is attached hereto and incorporated herein by reference.

c) The Contractor’s completed Non-Collusion Affidavit, Contractor’s Declaration Form, Drug Free Work Place Certificate, Certificate of Non-Discrimination, S.A.V.E Document, and E-Verify Document, which executed documents are attached hereto and made a part hereof by reference.

3. Term of Agreement. Contractor agrees to begin providing Financial Audit Services to Polk County on the date first indicated above. The initial term of this agreement shall be one (1) and shall be automatically renewed annually for up to two (2) additional one-year terms unless otherwise terminated as provided for herein or as authorized by the Official Code of Georgia.

4. Contract Sum and Payments. Contractor shall be paid upon completion of all audit services for each fiscal year based upon amounts proposed by the Contractor in their RFP Response.

5. Contract Items. Items or services not listed in this contract are to be purchased according to purchasing rules and regulations of the county.

County departments are not authorized to order any item or service not listed without satisfying said rules and regulations and having a separate purchase order issued to cover such a purchase.

The Contractor will be expected to consider this when accepting orders.

Payment will not be made for any item not covered by this Agreement unless County Purchasing Rules and Regulations have been met.

6. Certificate of Insurance. The successful Contractor shall purchase from and maintain in a company or companies authorized to do business in the State of Georgia the following types of insurance:

• Statutorily required workers’ compensation insurance

• Liability insurance, with an endorsement naming the County as an additional insured, and with limits of not less than $1,000,000.00 per occurrence and $2,000,000.00 aggregate

• The Contractor shall provide the County with certificates of insurance prior to the start of the contracted services and thirty (30) days written notice prior to cancellation.

7. Permits and Regulations. Contractor shall be responsible for obtaining all required permits or license required by regulatory agencies of the City, County, State, or Federal Governments.

Further, the contractor will be responsible for meeting all requirements of any regulation(s) or guideline(s) of any of the said Governments or any independent agency recognized by said Governments as publisher of any such regulation(s) or guideline(s).

8. Independent Contractors. The Firm represents to POLK COUNTY that it is fully licensed, experienced and properly qualified to perform the services requested herein and that it is properly equipped, organized, and financed to perform such services. The Firm shall finance its own operations hereunder, shall operate as an independent contractor and not as an agent of Polk County and nothing contained in this contract resulting from same shall be construed to constitute the Firm or any of its employees, servants, agents, or subcontractors as a partner, employee, servant, or agent of the County nor shall either party have any authority to bind the other in any respect; it being intended that each shall remain an independent contractor.

9. County’s Right to Terminate Contract. Pursuant to O.C.G.A. 36-60-13, if applicable, if not sooner terminated pursuant to the provisions of termination contained herein, this contract is terminable by the Board of Commissioners of POLK COUNTY, Georgia on December 31 of each calendar year during the term of said contract, except that said contract shall be renewed automatically on such date, and without any lapse, unless action is taken to terminate said contract by the Board in a public meeting and such action entered in the Official Minutes of the Polk County Commission.

10. Termination For Cause: Should the Contractor neglect to prosecute the work properly, or fail to perform any provision of the contract, the County, after seven days’ written notice to the Contractor, and its surety, if any, may, without prejudice to any other remedy the County may have, may terminate the contract.

11. Termination for Convenience: The County shall also have the right to terminate this contract at any time for any reason by giving at least thirty (30) days written notice to the Contractor. In such event, the Contractor will be paid for the percentage of work completed but not yet invoiced as of the date of termination.

12. Attorney’s Fees and Expenses. Should the Contractor default in any of the provisions of this Agreement and should the County employ an attorney to enforce any provision hereof or to collect damages for breach of this Agreement, the Contractor agrees to pay the County such reasonable attorney’s fees and expenses of litigation as the County may expend therein.

13. Choice of Law and Venue. All actions arising out of, or in any way connected with this Agreement, shall be litigated and decided in the Superior Court of Polk County, and the Contractor hereby submits itself to the jurisdiction and venue of that court and waives any rights to insist upon venue or jurisdiction elsewhere or raise any such defenses in any such action.

14. Indemnification. The Contractor agrees to indemnify, hold harmless, and defend the County, its officials, and employees (hereinafter collectively “the indemnities”) from and against any and all claims,…