Audit Services RFP.pdf

REQUEST FOR PROPOSALS

AUDIT SERVICES

CITY OF FORT VALLEY, GEORGIA

RFP #26-08

The City of Fort Valley, Georgia is issuing this Request for Proposals (RFP) for furnishing the professional audit services described herein.

Inquiries for Technical Information should be directed to:

Danny Lamonte, Finance Director dlamonte@municipalcentral.com

Inquiries for Procurement Information should be directed to:

Danny Lamonte, Finance Director dlamonte@municipalcentral.com

Please indicate your intent to submit a proposal by completing a Notification of Interest in accordance with the sample format shown in Attachment D of this Request for Proposals. Return this Notification of Interest by Friday, July 31, 2026, 5:00 PM EST. Note that failure to return the Notification of Interest does not preclude prospective bidders from submitting a proposal within the specified time period. The purpose is to improve the efficiency of the proposal process and communicate timely information to interested parties. Please return all proposals via email only to the following:

bids@fortvalleyga.org dlamonte@municipalcentral.com

Completed proposals must be received no later than Friday, August 14, 2026, 5:00 PM EST.

Proposals received after this date and time will be disqualified. In order to be considered for selection, auditors must submit a complete response to the RFP. Incomplete proposals may not be considered if the omissions are determined to be significant. Proposals must be submitted in three parts:

(A) One (1) complete signed copy of the Request for Proposals (signatures required below and at the end of Attachment B);

(B) Technical Proposal; and

(C) Cost Proposal (submitted as a separate email attachment).

The Cost Proposal must be submitted as a separate email attachment clearly identifying the name of the auditing firm and the City of Fort Valley. The City of Fort Valley reserves the right to reject any and all proposals submitted and to request additional information from all proposers. Any contract awarded will be made to the auditor determined to have submitted the best proposal, considering both technical factors and cost.

In compliance with this Request for Proposals and to all the conditions imposed herein, the undersigned offers and agrees to furnish the services in accordance with the attached signed proposal.

Name and Address of Firm: __________________________________________________

FEI Number: __________________________________________________

Telephone: __________________________________________________

By (Print Name): __________________________________________________

Signature in Ink: _________________________________________

Title: __________________________________________________

Email Address: __________________________________________________

Date: __________________________________________________

TABLE OF CONTENTS

I. GENERAL INFORMATION

A. Purpose

B. Anticipated Schedule of Events

II. CITY OF FORT VALLEY AND RECORDS INFORMATION

III. STATEMENT OF NEEDS

A. Audit Requirements

B. Audit Objectives

C. Reporting and Delivery Requirements

IV. PROPOSAL PREPARATION AND SUBMISSION REQUIREMENTS

A. General Proposal Preparation Requirements

B. Specific Proposal Preparation Requirements

V. EVALUATION AND AWARD CRITERIA

A. Technical Factors

B. Cost Factors

VI. GENERAL TERMS AND CONDITIONS

VII. SPECIAL TERMS AND CONDITIONS

ATTACHMENT A: CITY OF FORT VALLEY AND RECORDS INFORMATION

ATTACHMENT B: MANDATORY PRE-QUALIFICATION FORM

ATTACHMENT C: MODEL FORMAT OF PROPOSAL

ATTACHMENT D: SAMPLE NOTIFICATION OF INTEREST LETTER

ATTACHMENT E: COST PROPOSAL FORM

I. GENERAL INFORMATION

A. PURPOSE

The purpose of this Request for Proposals is to establish a contract for the professional services of a Certified Public Accountant (the "auditor") for financial and compliance audits of the City of Fort Valley, Georgia. The contract will be for three (3) fiscal years beginning with the fiscal year ended September 30, 2024 (FY2024), the fiscal year ended September 30, 2025 (FY2025), and the fiscal year ended September 30, 2026 (FY2026), subject to annual review and the annual availability of an appropriation for audit services by the City of Fort Valley.

B. ANTICIPATED SCHEDULE OF EVENTS

The timetable for this RFP is presented below:

ACTIVITY TARGET DATE

Issue Request for Proposals 7/18/2026

Due Date for Notification of Interest 7/31/2026 (5:00 PM EST)

Proposals Due By 8/14/2026 (5:00 PM EST)

Selection Recommendation(s) 8/22/2026

Approval and Award 9/5/2026

All dates are targets and are subject to change. Any changes will be communicated to all known interested parties via email.

II. CITY OF FORT VALLEY AND RECORDS INFORMATION

Information regarding City of Fort Valley records, systems, procedures, expenditure levels, and other relevant data is included as Attachment A to this Request for Proposals. Copies of prior audit reports, internal control survey documents, management letters, financial statements, budgets and other documents relevant to the audit engagement may be viewed by appointment by contacting the technical information coordinator listed on the cover page of this RFP.

The City of Fort Valley is a municipal government located in Peach County, Georgia, operating under the Mayor-Council form of government. The City provides a full range of municipal services including public safety, public works, parks and recreation, and general administrative services. The City's fiscal year ends September 30. The City maintains the following funds:

General Fund ($9.2 million), SPLOST 2008 ($400,000), SPLOST 2015 ($500,000), SPLOST 2021 ($6 million), TSPLOST 2022 ($450,000), Sanitation Fund ($800,000), and ARPA ($1.3 million). Detailed fund information is included in Attachment A.

III. STATEMENT OF NEEDS

A. AUDIT REQUIREMENTS

As required by the Official Code of Georgia Annotated, the audit shall be conducted in accordance with auditing standards generally accepted in the United States of America, promulgated by the American Institute of Certified Public Accountants (AICPA) and in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States.

If a Single Audit is required as part of the annual audit, the audit shall be performed in accordance with American Institute of Certified Public Accountants (AICPA) Standards, Government Auditing Standards, and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Grant Guidance (UGG)) Subpart F.

The Uniform Grant Guidance Subpart F, Section 200.501 requires that a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Entities that expend less than $750,000 in a fiscal year in federal awards are exempt from audit requirements in the UGG.

B. AUDIT OBJECTIVES

The audit shall be designed to accomplish the following objectives:

1. To determine whether the financial statements present fairly, in all material respects, the respective 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, where applicable, cash flows thereof in conformity with accounting principles generally accepted in the United States of America.

2. To obtain an understanding of the components of internal control sufficient to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures.

3. To plan and perform the audit to obtain reasonable assurance about whether the financial statements, including note disclosures, are free of material misstatement, whether caused by error or fraud, and material misstatements arising from illegal acts that have a direct and material effect on the determination of financial statement amounts.

4. To provide reasonable assurance of detecting material misstatements resulting from violations of provisions of contracts or grant agreements that could have a direct and material effect on the financial statements or other financial data significant to the audit objectives.

5. To evaluate whether the City of Fort Valley has taken appropriate corrective action to address findings and recommendations from previous engagements that could have a material effect on the financial statements or other financial data significant to the audit objectives.

6. To ensure that audit documentation is prepared in sufficient detail to provide a clear understanding of the nature, timing, and extent of auditing procedures performed in compliance with generally accepted government auditing standards and all applicable requirements.

7. To determine whether the City of Fort Valley complied with laws, regulations, and the provisions of contracts or grant agreements pertaining to federal awards that may have a direct and material effect on each major program.

8. To verify and test expenditures of the government's Special Purpose Local Option Sales Tax (SPLOST) proceeds. In accordance with O.C.G.A. Section 48-8-121, a schedule shall be included in each annual audit showing for each SPLOST project the original estimated cost, amounts expended in prior years, and amounts expended in the current year.

9. To verify and test the Schedule of Nonpublic Funds and any other schedules required under the Official Code of Georgia Annotated.

C. REPORTING AND DELIVERY REQUIREMENTS

The auditor will prepare the required audit reports, including those required by Government Auditing Standards and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Grant Guidance (UGG)) Subpart F, and the Official Code of Georgia Annotated at the completion of the audit.

The following reports are required:

1. Standard report on the financial statements.

a. Reference should be made that the audit was conducted in accordance with generally accepted government auditing standards. In the same or in separate reports, the auditor should include a description of the scope of testing of internal control over financial reporting and compliance with laws, regulations, and provisions of contracts or grant agreements.

b. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. Control deficiencies identified that upon evaluation are considered significant deficiencies or material weaknesses must be communicated in writing to management and those charged with governance.

c. Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance With UGG Subpart F (if applicable).

d. Report on the Schedule of Special Purpose Local Option Sales Tax Proceeds (if applicable).

e. Report on State of Georgia Grant Certification Form(s) (if applicable).

2. Five (5) printed copies and one (1) electronic copy in an agreed-upon format of each of the required reports are required.

3. A written management letter should be used to communicate violations of contract or grant agreement provisions or abuse that have an effect on the financial statements that is less than material but warrant the attention of those charged with governance; the management letter should also communicate information about ways to improve operational efficiency and effectiveness or otherwise improve internal control or other policies or procedures.

4. The auditor may offer recommendations for appropriate corrective action for each item reported in accordance with applicable auditing standards.

5. Any other reports required shall be submitted to the City of Fort Valley upon request.

6. A preliminary draft of all reports shall be submitted to the City of Fort Valley prior to their release. The City of Fort Valley will review and approve the release of all draft reports. Draft reports should be submitted to:

Danny Lamonte, Finance Director dlamonte@municipalcentral.com

7. The auditor shall send copies of the reports listed above directly to:

Danny Lamonte, Finance Director bids@fortvalleyga.org | dlamonte@municipalcentral.com

IV. PROPOSAL PREPARATION AND SUBMISSION REQUIREMENTS

A. GENERAL PROPOSAL PREPARATION REQUIREMENTS

1. Proposal Preparation

a. Proposals shall be signed by an authorized representative of the auditor. All information requested must be submitted. The mandatory requirements listed in Part IV, Section B, Paragraph 1b are required by law, regulation, or will not be waived and are not subject to negotiation.

b. Proposals shall be prepared simply and economically, providing a straightforward, concise description of capabilities to satisfy the requirements of the RFP. Emphasis should be placed on completeness and clarity of content.

c. Ownership of all data, materials, and documentation prepared for and submitted to the City of Fort Valley in response to the RFP shall belong exclusively to the City and will be considered a record prepared and maintained or received in the course of operations of a public office or agency, subject to public inspection in accordance with the Georgia Open Records Act, O.C.G.A. § 50-18-70, et seq., unless otherwise provided by law.

2. Proposal Costs

Costs incurred to prepare a proposal are solely those of the proposer. Nothing contained within this RFP is indicative of an intent by the City of Fort Valley to reimburse the proposer, in whole or in part, for any costs associated with preparation, submission, or presentation of proposals.

B. SPECIFIC PROPOSAL PREPARATION REQUIREMENTS

Proposals shall be as thorough and detailed as possible so that the City of Fort Valley may properly evaluate the auditor's capabilities to provide the required services. Proposals should be organized in accordance with Attachment C, Model Format of Proposal. Offerors shall submit the following items as a complete proposal:

1. COMPLETE, SIGNED COPY OF THE REQUEST FOR PROPOSALS

a. The return of this complete RFP, signed and completed as required.

b. The completed Mandatory Pre-Qualification Form, Attachment B. The purpose of the Mandatory Pre-Qualification Form is to determine if the auditor meets the following mandatory criteria:

i. The proposer is properly licensed for public practice as a Certified Public Accountant.

ii. The proposer meets the independence requirements of the Government Auditing Standards issued by the Comptroller General of the United States.

iii. The auditor's staff working on or associated with the engagement meet the continuing education requirements of the Government Auditing Standards. The auditor does not have a record of substandard audit work.

iv. The proposer agrees to abide by the terms and conditions established in Section VI, General Terms and Conditions, and Section VII, Special Terms and Conditions.

Failure to meet the mandatory criteria will result in immediate rejection of the entire proposal and no evaluation of the remainder of the technical component or of the cost proposal will be made.

2. TECHNICAL COMPONENT OF PROPOSAL

Detailed written narrative statements on each of the following:

i. A description of the auditor's firm rendering the proposal, including whether the firm is international, national, regional, or local; the number of years in business; and the number of employees in the local office.

ii. Experience in providing the services described herein, including relevant knowledge of and experience in applying applicable federal and state regulations.

iii. Biographies, including experience of the individuals who will be assigned to the engagement, relevant experience of each in performing financial and compliance audits of governmental entities similar to the City of Fort Valley, and recent (past 24 months) continuing professional education of each individual assigned to the engagement.

Include a positive statement that these individuals have met the required continuing professional education standards to be qualified to work on audits under Government Auditing Standards.

iv. A detailed work plan to accomplish the scope defined in Section III of the RFP, including information on the timing of field work and any overview and start-up work required in the first audit year. Include the approximate date the audit will begin and end for the first year, as well as approximate dates for delivery of the required reports.

The work plan must include time estimates and staff levels to be assigned for each significant segment of work, and shall address:

o Sampling techniques and the extent to which statistical sampling may be used in the engagement;

o Extent of use of EDP/computer software in the engagement;

o Type and extent of analytical procedures to be used in the engagement;

o Approach to be taken to gain and document an understanding of the City of Fort Valley's internal control structure;

o Approach to be taken in determining laws and regulations that will be subject to audit test work; and o Approach to be taken in drawing audit samples for purposes of tests of compliance.

v. A list of the most significant audit engagements (maximum of five) performed in the last three (3) years that are similar to the engagement described in this RFP. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partner(s), total hours, and the name, telephone number, and email address of the client contact.

vi. The proposal should identify and describe anticipated audit problems (if any), the firm's approach to resolving these problems, and any special assistance that will be requested from the City of Fort Valley.

There should be no dollar units or total costs included in the technical component of the proposal.

3. COST COMPONENT OF PROPOSAL

For use following the technical phase of the procurement, the following information must be included. Total hours required to complete the engagement by personnel levels (i.e., total hours for partner, manager, supervisor, senior, and junior).

a. Total fees for audit services for the fiscal year.

b. An amount of professional services, in hours, allowed each year without additional cost to the City of Fort Valley. Such services will not be directly related to the annual audit.

Out-of-pocket expenses for firm personnel (e.g., travel, lodging, and subsistence) will be reimbursed at the rates used by the City of Fort Valley for its employees. All estimated out-of-pocket expenses to be reimbursed should be presented in the sealed dollar cost bid. All expense reimbursements will be charged against the total all-inclusive maximum price submitted by the firm. By submitting a proposal, the proposer certifies that the firm will accept reimbursement for travel, lodging, and subsistence at the prevailing rates for employees of the City of Fort Valley.

A separate cost proposal is required for each year of the contract period specified in Section VII, Part E of this Request for Proposals. The Cost Proposal must be submitted as a separate email attachment from the Technical Proposal.

V. EVALUATION AND AWARD CRITERIA

The following factors will be considered during the evaluation:

A. TECHNICAL FACTORS

1. Responsiveness of the proposal in clearly stating an understanding of the work to be performed, including making all required statements and affirmations. The following elements will be considered:

a. Appropriateness and adequacy of proposed procedures.

b. Necessity of procedures.

c. Reasonableness of time estimates.

d. Appropriateness of assigned staff levels.

e. Timeliness of projected completion.

2. Technical experience of the firm.

3. Qualifications of staff, including recent pertinent continuing education.

4. Size and structure of the firm.

5. Prior experience with emphasis on report and work paper quality and track record of meeting agreed-upon delivery dates.

WEIGHT EVALUATION FACTOR MAX POINTS

30% Technical Qualifications and Experience 30

20% Work Plan and Approach to Scope of Services 20

20% Qualifications of Assigned Staff and Personnel 20

10% References and Past Performance 10

20% Cost Proposal 20

100% TOTAL SCORE 100

B. COST FACTORS

Although cost is a significant factor, it will not be the dominant factor. Cost will be given more importance when all the other evaluation criteria are relatively equal. The general approach is to first identify all qualified, responsive proposers and then to award the audit to the lowest cost proposer in that group.

If there is reason to believe that an unreasonably low proposal has been made, it will be rejected.

One method of measuring reasonableness is to divide the proposed cost by a reasonable average hourly rate to show hours of effort that might be expected.

Any proposal which does not include all the required statements and affirmations called for in this RFP will be automatically rejected as not being responsive.

VI. GENERAL TERMS AND CONDITIONS

A form of Agreement for Audit Services to be executed between the auditor and the City of Fort Valley is incorporated by reference herein. Sections VI and VII contain general and special terms and conditions which will be incorporated into the Agreement.

A. APPLICABLE LAW AND COURTS

This solicitation and any resulting contract shall be governed in all respects by the laws of the State of Georgia. The auditor shall comply with applicable federal, state, and local laws and regulations.

B. ETHICS IN PUBLIC CONTRACTING

By submitting their proposals, all auditors certify that their proposals are made without collusion or fraud and that they have not offered or received any kickbacks or inducements from any other auditor, supplier, manufacturer, or subcontractor in connection with their proposals, and that they have not conferred on any City of Fort Valley 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. Auditors specifically certify by submitting their proposal that they are 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 subdivisions.

O.C.G.A. §50-36-4 requires political subdivisions of the State of Georgia to file an Annual Immigration Compliance Report with the Department of Audits and Accounts by December 31 of each year. As a condition of funding, agencies should require certification pursuant to O.C.G.A.

§50-36-4 as proof of compliance.

C. DEBARMENT STATUS

By submitting their proposals, all auditors certify that they are not currently debarred from submitting bids or proposals on contracts by any agency of the State of Georgia or the federal government, nor are they an agent of any person or entity that is currently debarred from submitting bids on contracts by any agency of the State of Georgia or the federal government.

D. MANDATORY USE OF TERMS AND CONDITIONS

Return of the complete document is required. Modification of or additions to the General Terms and Conditions of the solicitation may be cause for rejection of the proposal; however, the City of Fort Valley reserves the right to decide, on a case-by-case basis, in its sole discretion, whether or not to reject such a proposal.

E. CLARIFICATION OF TERMS

If any prospective auditor has questions about the specifications or other solicitation documents, the prospective proposer should contact the procurement information coordinator whose name appears on the face of the solicitation no later than five (5) working days before the due date. Any revisions to the solicitation will be made only by addendum issued by the City of Fort Valley.

F. INVOICES

All interim and final invoices for services ordered, delivered, and accepted shall be submitted by the auditor to: Danny Lamonte, Finance Director (dlamonte@municipalcentral.com) for approval prior to payment by the City of Fort Valley.

G. PAYMENT TERMS

The City of Fort Valley will make payment within 30 days of receipt of a proper invoice for interim and final billings, provided that the billing has been approved by the City of Fort Valley.

H. ASSIGNMENT OF CONTRACT

A contract shall not be assignable by the auditor in whole or in part without the written consent of the City of Fort Valley.

I. CHANGES TO THE CONTRACT

The City of Fort Valley may order changes within the general scope of the contract at any time by written notice to the auditor. Changes within the scope of the contract include, but are not limited to, things such as the place of delivery. The auditor shall comply with the notice upon receipt. The auditor shall be compensated for any additional costs incurred as the result of such order and shall give the City of Fort Valley a credit for any savings. Said compensation shall be determined by mutual agreement between the City of Fort Valley and the auditor in writing.

J. DEFAULT

In case of failure to deliver goods or services in accordance with the contract terms and conditions, the City of Fort Valley, after due notice, may procure them from other sources and hold the auditor responsible for any resulting additional purchase and administrative costs. This remedy shall be in addition to any other remedies which the City of Fort Valley may have.

K. PRECEDENCE OF TERMS

Paragraphs A through J of these General Terms and Conditions shall apply in all instances. In the event there is a conflict between any of the other General Terms and Conditions and any Special Terms and Conditions in this solicitation, the Special Terms and Conditions shall apply.

VII. SPECIAL TERMS AND CONDITIONS

A. QUALIFICATIONS OF AUDITORS

The City of Fort Valley may make such reasonable investigations as deemed proper and necessary to determine the ability of the auditor to perform the work and the auditor shall furnish to the City of Fort Valley all such information and data for this purpose as may be requested. The City of Fort Valley further reserves the right to reject any bid if the evidence submitted by, or investigations of, such auditor fails to satisfy the City of Fort Valley that such auditor is properly qualified to carry out the obligations of the contract and to complete the work contemplated therein.

B. CANCELLATION OF CONTRACT

The City of Fort Valley reserves the right to cancel and terminate any resulting contract, in part or in whole, without penalty, upon 60 days' written notice to the auditor. Any contract cancellation notice shall not relieve the auditor of the obligation to deliver and/or perform on all outstanding orders issued prior to the effective date of cancellation. In the event of termination by mutual agreement, the auditor shall be compensated for all hours worked at the specified contractual rate.

If, through any cause other than acts of God, floods, fires, storms, strikes, lockouts, riot, insurrection, acts of the public enemy, war, or other like restrictions beyond the control of the parties rendering performance under the contract impossible, the auditor fails to fulfill in a timely and proper manner its obligations under the contract, the City of Fort Valley shall have the right to terminate the contract on written notice to the auditor specifying the effective date of termination.

In the event of termination, for whatever reason, all property and finished or unfinished documents, data, studies, and reports prepared by the auditor shall become the property of the City of Fort Valley. Nothing contained herein shall prevent the auditor from preparing and maintaining a complete set of workpapers relating to the audit.

C. AUDIT RECORDS

The auditor hereby agrees to retain all books, records, working papers, and other documents relative to this contract for five (5) years after final payment. The auditor further acknowledges that AICPA Statement on Auditing Standards No. 103 requires the auditor to adopt reasonable procedures to retain and access audit documentation for a period of time sufficient to meet the needs of its practice and to satisfy any applicable legal or regulatory requirements. Such retention period shall not be shorter than five years from the report release date. The City of Fort Valley, its authorized agents, and federal and state regulatory and grantor agencies, including the Georgia Department of Audits and Accounts, shall have full access to and the right to examine any of said materials during said period at no cost to either the City of Fort Valley or any other entity authorized to examine said materials.

D. REVIEW AND MONITORING

The City of Fort Valley reserves the right to conduct any review it may deem advisable to assure services conform to the specifications. An employee of the City of Fort Valley will be designated as audit monitor to discuss issues that need to be resolved and may require periodic progress reports. The monitor will review the financial statements and may provide limited assistance to the auditor by way of comments and suggestions for enhancements to the report prior to its preparation in final form. The monitor will also be available for technical assistance concerning the interpretation of state laws, regulations, and policies.

E. CONTRACT PERIOD

The contract period shall be for three (3) fiscal years, covering the following fiscal years ended September 30:

• FY2024 — Fiscal Year Ended September 30, 2024

• FY2025 — Fiscal Year Ended September 30, 2025

• FY2026 — Fiscal Year Ended September 30, 2026

Each annual engagement is subject to the annual availability of an appropriation for audit services by the City of Fort Valley and satisfactory performance by the auditor.

F. CONTRACT LIMITATIONS

During the contract period, the auditor agrees not to submit proposals on or perform any accounting, consulting, compilation and review, or any other services outside the scope of this contract for the City of Fort Valley without the prior written approval of the City of Fort Valley.

G. ADDITIONAL AUDIT WORK

In the event during the course of the audit it is determined by any party that a change in the scope of the audit work is necessary, the discovering party shall promptly notify the other parties in writing.

The parties shall then determine whether the contract shall be amended to provide for an adjustment in the audit work to be performed by the auditor. In no event shall any payment be made for audit work beyond the scope of the original contract until the contract has been amended as provided in Section VII, Item M, Integrated Agreement.

H. PROPOSAL SUBMISSION

All proposals should be submitted via email only to: bids@fortvalleyga.org and/or dlamonte@municipalcentral.com. Cost proposals must be submitted as a separate email attachment.

I. INDEMNIFICATION

The auditor agrees to indemnify, defend, and hold harmless the City of Fort Valley, its officers, agents, and employees from any claims, damages, and actions of any kind or nature, whether at law or in equity, arising from or caused by the use of any materials, goods, or equipment of any kind or nature furnished by the auditor, or any services of any kind or nature furnished by the auditor, provided that such liability is not attributable to the sole negligence of any City of Fort Valley employee or to failure of City of Fort Valley employees to use the materials, goods, or equipment in the manner described by the auditor.

J. SUBCONTRACTS

No portion of the work shall be subcontracted without prior written consent of the City of Fort Valley. In the event that the auditor desires to subcontract some part of the work specified herein, the auditor shall furnish the City of Fort Valley the name(s), qualifications, and experience of the proposed subcontractor(s). The auditor shall, however, remain fully liable and responsible for the work/service to be performed by its subcontractor(s) and shall assure compliance with all requirements of the contract.

K. PROPRIETARY INFORMATION

The City of Fort Valley will not accept responses to Requests for Proposals in cases where the auditor declares the entire response to the RFP to be proprietary information. The auditor must designate in the smallest increments possible that part of the proposal which is deemed to be proprietary.

L. OFFICE HOURS / LOCATION

Office space will be provided for the representative of the auditor to perform all field work. The location of this space will be as close as possible to the location of the accounting records and accounting staff. To the extent possible, schedules and other data will be prepared by the City of Fort Valley's accounting department. The audit monitor designated by the City of Fort Valley will be responsible for notifying the contractor of the location of the accounting and financial records, City of Fort Valley office hours, and the availability of parking at the City of Fort Valley's location.

M. INTEGRATED AGREEMENT

Any resulting contract represents the entire and integrated agreement between the auditor and City of Fort Valley and supersedes all prior negotiations, representations, or agreements, whether written or oral. The contract may only be amended by written agreement of the auditor and the City of Fort Valley.

Engagement Letter — As required by GAAS and the Yellow Book, the auditor shall establish a written understanding with the City about the services to be performed for each engagement. The auditor will submit a draft engagement letter that, if accepted by the City, will be incorporated into the contract with the auditor.

N. WORKERS' COMPENSATION

The auditor shall be required at all times during the term of this agreement to subscribe and comply with the Workers' Compensation laws of the State of Georgia and to save harmless the City of Fort Valley from any and all liability from or under said act.

O. SOCIAL SECURITY / EMPLOYMENT TAXES

The auditor shall be and remain an independent contractor with respect to all services performed hereunder and shall accept full exclusive liability for the payments of any and all contributions or taxes for social security, unemployment benefits, pensions, and annuities now or hereafter imposed under any state or federal laws which are measured by the wages, salaries, or other remuneration paid to persons employed by the auditor on work performed under the terms of this agreement. The auditor shall indemnify and save harmless the City of Fort Valley from any contributions, taxes, or liability referred to in this article.

P. HIGHER LEVEL AUDIT SERVICES

If the auditor becomes aware that the City of Fort Valley is subject to audit requirements that may not be encompassed in the terms of the contract, the auditor shall communicate this situation immediately to the City's audit monitor, that in accordance with the established contract certain relevant legal, regulatory, or contractual requirements may not be met.

Q. CHANGES IN AUDITING STANDARDS / FEDERAL REQUIREMENTS

As professional auditing standards or federal auditing requirements change, the auditor shall adjust auditing techniques and reporting formats and criteria so the new standards and requirements are met. Any additional hours used by the auditor as a result of such changes that would cause the auditor to exceed the proposed hours as submitted in the Cost Proposal shall be treated as provided by Section VII, Item G, Additional Audit Work and Section VII, Item M, Integrated Agreement.

R. RATES FOR ADDITIONAL PROFESSIONAL SERVICES

If it should become necessary for the City of Fort Valley to request the auditor to render any additional services to either supplement the services requested in this Request for Proposals or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in an addendum to the contract between the City of Fort Valley and the firm. Any such additional work agreed to between the City of Fort Valley and the firm shall be performed at the same rates as set forth in the schedule of fees and expenses included in the sealed dollar cost bid.

S. DRUG FREE WORKPLACE

Auditors contracting with the State of Georgia (or entities thereof as defined in the Act) further certify that they will comply with the Drug-Free Workplace Act, Official Code of Georgia Annotated, Section 50-24-1 et. seq. in carrying out any contract resulting from this proposal.

T. GEORGIA OPEN RECORDS ACT

Information provided to the City is subject to disclosure under the Georgia Open Records Act, O.C.G.A. § 50-18-70 et. seq. Any records the auditor considers confidential or trade secrets should be clearly labeled as such.

ATTACHMENT A

CITY OF FORT VALLEY AND RECORDS INFORMATION

The following information is provided to assist prospective auditors in preparing their proposals.

Additional information is available by appointment by contacting Danny Lamonte, Finance Director, at dlamonte@municipalcentral.com.

1. General Information

The City of Fort Valley is a municipal government located in Peach County, Georgia. It operates under a Mayor-Council form of government. The City provides a full range of municipal services to a population of approximately 9,000 residents. The fiscal year ends September 30.

2. Funds and Basis of Accounting

The City of Fort Valley maintains the following funds, reported on the modified accrual basis of accounting for governmental funds and full accrual for proprietary funds:

FUND APPROXIMATE

BUDGET/EXPENDITURES

General Fund $9,200,000

SPLOST 2008 $400,000

SPLOST 2015 $500,000

SPLOST 2021 $6,000,000

TSPLOST 2022 $450,000

Sanitation Fund $800,000

ARPA (American Rescue Plan Act) $1,300,000

3. Budget Records

The City of Fort Valley prepares and adopts an annual operating budget in accordance with O.C.G.A. §36-81-3. Estimated revenues, appropriations, and encumbrances are recorded in the City's financial management system at the start of each fiscal year (October 1) and updated throughout the year as amendments are approved by the City Council.

Encumbrances are recorded at the time purchase orders and contracts are executed.

The City maintains deposit accounts at local and regional financial institutions. Accounts receivable include property taxes, business licenses and permits, charges for services, SPLOST and TSPLOST distributions, federal and state grant reimbursements, and other intergovernmental revenues. The City employs approximately 85 full-time equivalent employees across all departments. Payroll is processed weekly and includes records for all full-time, part-time, and seasonal employees.

4. Systems, Records, and Procedures

The City of Fort Valley maintains its financial records using Edmunds GovTech, a financial management system designed specifically for local governments. This system supports general ledger, accounts payable, accounts receivable, payroll, purchasing, and budget management functions. Written policies and procedures are in place governing cash receipts and disbursements, accounts receivable collections, capital asset acquisition and disposal, debt management, and grant compliance.

The City's chart of accounts follows the Government Finance Officers Association (GFOA) recommended structure. System documentation, including user manuals and configuration guides for Edmunds GovTech, is available for auditor review. The City operates on a Windows-based network environment. IT support is provided through a combination of internal staff and a contracted managed services provider.

5. Prior Audit Information

The City of Fort Valley has been audited annually in accordance with generally accepted auditing standards and Government Auditing Standards. Prior audit reports have included findings and recommendations; the selected firm will be expected to work collaboratively with City staff to address any outstanding findings and strengthen internal controls. Copies of prior years' audit reports, management letters, Schedules of Findings and Questioned Costs, financial statements, and adopted budgets are available upon request by contacting the Finance Director. The City's most recent Single Audit was conducted for the fiscal year ended September 30, 2023, and is available for review.

6. Staff Assistance

The City's Finance Department staff will be available to assist the selected audit firm throughout the engagement. Staff can prepare audit schedules, trial balances, reconciliations, and confirmations; provide access to supporting documentation; reproduce records; and respond to auditor inquiries in a timely manner. A dedicated workspace with access to the City's financial management system will be provided for on-site audit fieldwork. Data processing staff and computer equipment are available for auditing purposes. The City's legal counsel is also available to respond to attorney letter inquiries as required.

ATTACHMENT B

MANDATORY PRE-QUALIFICATION FORM

The purpose of this form is to determine whether the proposer meets the mandatory pre-qualification criteria. Failure to meet any of the criteria listed below will result in immediate disqualification of the proposal.

Proposer Name/Firm: __________________________________________________

1. The proposer is properly licensed for public practice as a Certified Public Accountant.

Yes No ☐ ☐

2. The proposer meets the independence requirements of the Government Auditing Standards issued by the Comptroller General of the United States.

Yes No ☐ ☐

3. The auditor's staff working on or associated with this engagement have met the continuing education requirements of the Government Auditing Standards. The auditor does not have a record of substandard audit work.

Yes No ☐ ☐

4. The proposer agrees to abide by the terms and conditions established in Section VI, General Terms and Conditions, and Section VII, Special Terms and Conditions of this RFP.

Yes No ☐ ☐

I hereby certify that the information provided in this form is true and accurate to the best of my knowledge.

Signature: __________________________________________________

Printed Name Title

Firm Name: __________________________________________________

Date: __________________________________________________

CPA License Number & State: __________________________________________________

ATTACHMENT C

MODEL FORMAT OF PROPOSAL

Proposers should organize their Technical Proposal in the following format with tabs separating each section:

TAB 1 — TRANSMITTAL / COVER LETTER

A signed letter of transmittal briefly stating the proposer's understanding of the work to be done, the commitment to perform the work, a statement why the firm believes itself to be best qualified, and a statement that the proposal is a firm and irrevocable offer for sixty (60) days.

TAB 2 — SIGNED RFP AND MANDATORY PRE-QUALIFICATION FORM

The complete signed copy of this Request for Proposals and the completed Mandatory Pre- Qualification Form (Attachment B).

TAB 3 — FIRM PROFILE AND EXPERIENCE

Description of the firm's size, structure, and years in business. List of similar governmental audit engagements completed in the last three (3) years.

TAB 4 — PERSONNEL QUALIFICATIONS

Biographies of all key personnel to be assigned to the engagement, including relevant experience and recent continuing professional education.

TAB 5 — TECHNICAL WORK PLAN

A detailed work plan describing the audit approach, methodology, timing of fieldwork, staff assignments, and estimated hours. No cost information should appear in this section.

TAB 6 — REFERENCES

Contact information for a minimum of three (3) governmental clients for whom the firm has provided similar audit services within the past three (3) years.

SEPARATE ATTACHMENT — COST PROPOSAL (do not include in Technical Proposal)

See Attachment E for the Cost Proposal Form. Submit as a separate email attachment from the Technical Proposal.

ATTACHMENT D

SAMPLE FORMAT FOR NOTIFICATION OF INTEREST LETTER

[Date]

Danny Lamonte, Finance Director City of Fort Valley 201 Miller Street Fort Valley, Georgia 31030

RE: Notification of Interest — City of Fort Valley RFP #26-08 Audit Services

Dear Mr. Lamonte:

[Firm Name] is interested in submitting a proposal in response to the City of Fort Valley's Request for Proposals for Audit Services (RFP #26-08). We understand that the proposal is due by Friday, August 14, 2026, at 5:00 PM EST.

The key contact person for our firm regarding this proposal is:

Name: _________________________________

Title: _________________________________

Phone: _________________________________

Email: _________________________________

Please address all future correspondence and addenda to the above contact.

Sincerely, Signature Printed Name and Title Firm Name Date

ATTACHMENT E

COST PROPOSAL FORM

IMPORTANT: Submit this form as a SEPARATE email attachment from the Technical Proposal.

Do not include any cost information in the Technical Proposal.

Firm Name: ________________________________________________

For each fiscal year, provide the assigned auditor's estimated hours and the maximum all-inclusive lump sum fee. Do not include hourly rates or out-of-pocket cost breakdowns. Submit this entire form as a SEPARATE email attachment.

YEAR 1 — Fiscal Year Ended September 30, 2024

(FY2024)

Assigned Auditor — Estimated Hours

Maximum All-Inclusive Lump Sum Fee — FY2024 $____________________

YEAR 2 — Fiscal Year Ended September 30, 2025

(FY2025)

Assigned Auditor — Estimated Hours

Maximum All-Inclusive Lump Sum Fee — FY2025 $____________________

YEAR 3 — Fiscal Year Ended September 30, 2026

(FY2026)

Assigned Auditor — Estimated Hours

Maximum All-Inclusive Lump Sum Fee — FY2026 $____________________

THREE-YEAR CONTRACT SUMMARY

Fiscal Year Maximum Lump Sum Fee

Estimated Hours

FY2024 — Fiscal Year Ended September 30, FY2025 — Fiscal Year Ended September 30, FY2026 — Fiscal Year Ended September 30, TOTAL THREE-YEAR CONTRACT VALUE $__________

Earliest Date Audit Can Begin: ____________________________

The maximum lump sum fee is all-inclusive and covers all professional fees, travel, lodging, subsistence, and any other costs associated with the engagement. No additional charges beyond the lump sum may be invoiced without prior written authorization from the City of Fort Valley.

By signing below, the proposer certifies that this Cost Proposal is a firm and irrevocable offer for sixty (60) days from the proposal due date, and that no cost information has been included in the Technical Proposal.

Signature: ________________________________________________

Printed Name: _____________________________________________

Title: ____________________________________________________

Firm Name: ________________________________________________

Date: _____________________________________________________