City of Quitman

PO Box 208 | Quitman, Georgia 31643

REQUEST FOR PROPOSAL

FOR PROFESSIONAL AUDITING SERVICES

RFP NUMBER: 2026-001 ISSUING AGENCY: City of

Quitman, Georgia DATE OF ISSUE: February 20, 2026

SUBMISSION DEADLINE: March 20, 2026 at 4:00 PM EST

(Note: Expedited timeline required to meet regulatory deadlines)

Contents

I. INTRODUCTION

II. NATURE OF SERVICES REQUIRED

III. TIME REQUIREMENTS (CRITICAL)

IV. ASSISTANCE TO BE PROVIDED TO THE AUDITOR

V. PROPOSAL REQUIREMENTS

VI. EVALUATION PROCEDURES

VII. SPECIAL TERMS AND CONDITIONS

VIII. RIGHT TO REJECT, WAIVE, AND NEGOTIATE

IX. Professional Liability Insurance

X. Ownership of Work Product

XI. Protest Procedure

Any protest concerning this procurement must be submitted in writing to the Office of the

City Manager within five (5) business days of notice of intent to award

The City Manager shall review the protest and issue a written determination. The determination of the City shall be final

APPENDIX A: ENTITY PROFILE

ATTACHMENT B: MANDATORY PRE-QUALIFICATION FORM

APPENDIX B: COST PROPOSAL FORM

APPENDIX B: COST PROPOSAL FORM

APPENDIX D: EVALUATION SCORECARD

ATTACHMENT E: FORM OF AGREEMENT

The selectedfirm shallmaintainprofessional liability insurancein anamountnotlessthanOne

Million Dollars ($1,000,000).Proofof coverage shall beprovided priortocontractexecution and shall remain in effectthroughout theterm ofthe engagement.

Allauditreports,managementletters, financial statements, schedules, workingpapers, and supportingdocumentationprepared underthis engagement shallbe thepropertyofthe Cityof

Quitman.

TheCityshall have fullandunrestrictedaccesstoall suchdocumentationuponrequest.

I. INTRODUCTION

A. General Information

The City of Quitman, Georgia (hereinafter "the City") is requesting proposals from qualified firms of certified public accountants to audit its financial statements. The immediate priority is the audit for the fiscal year ending June 30, 2020, which must be completed and submitted by June 1, 2026.

Following the successful completion of the FY 2020 audit, the city intends to retain the selected firm to perform the audits for the subsequent backlog years (FY 2021 through FY 2025) and the current year (FY 2026) to bring the City into full compliance.

B. Term of Engagement

The initial contract will cover the FY 2020 audit. Upon satisfactory performance and negotiation of fees, the contract may be renewed annually for up to five (5) additional years to clear the audit backlog and perform current-year audits. The City reserves the right to terminate the agreement if the critical June 1, 2026, deadline for the FY 2020 audit is not met.

C. Subcontracting

No portion of the work shall be subcontracted without the prior written consent of the City. If the auditor desires to subcontract some part of the work (e.g., to a minority-owned firm or specialist), the auditor shall furnish the City with the names, qualifications, and experience of the proposed subcontractors. The primary auditor remains fully liable for all work performed.

D Procurement Authority

This Request for Proposals is issued pursuant to the authority granted under Article IX, Section II of the Constitution of the State of Georgia, O.C.G.A. § 36-81-1 et seq., the Charter of the City of

Quitman, Georgia, and all applicable municipal procurement authority.

The City Manager is authorized to administer this procurement process on behalf of the Mayor and

City Council. Final contract award authority resides solely with the Mayor and City Council of the

City of Quitman.

II. NATURE OF SERVICES REQUIRED

A. Scopeof Work

The auditor will determine whether the basic financial statements present fairly, in all material respects, the financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information in conformity with Generally Accepted

Accounting Principles (GAAP).

Specific Scope Items:

1. Basic Financial Statements: Including the Government-wide Financial Statements, Fund

Financial Statements, and Notes to the Financial Statements.

2. Required Supplementary Information (RSI): Management’s Discussion and Analysis

(MD&A) and Budgetary Comparison Schedules.

3. Supplementary Information: Combining and individual non-major fund financial statements and schedules.

4. SPLOST Reporting: A specific schedule of Projects Constructed with Special Purpose

Local Option Sales Tax (SPLOST) proceeds, as required by Georgia state law.

B. Auditing Standards

The audit shall be conducted in accordance with:

1. Auditing standards generally accepted in the United States of America (GAAS).

2. Government Auditing Standards ("Yellow Book") issued by the Comptroller General of the

United States.

3. The Official Code of Georgia Annotated.

4. If applicable: The Single Audit Act and OMB Uniform Guidance if federal expenditures exceed the threshold ($750,000).

C. Reports to be Issued

Upon completion of the audit, the auditor shall issue:

1. Independent Auditor’s Report: Opinion on the fair presentation of the financial statements.

2. Yellow Book Report: Report on Internal Control over Financial Reporting and on

Compliance and Other Matters.

3. Management Letter: A separate letter to management communicating significant deficiencies, material weaknesses, and recommendations for operational improvements.

The city is under a strict regulatory deadline. Failure to meet the deadlines below may result in penalties for the City and termination of the audit contract.

A. Timeline for FY 2020 Audit

RFP Issued: February 17, 2026

Proposals Due: March 17, 2026

Contract Awarded: March 30, 2026

• Audit Commencement: IMMEDIATELY upon award.

Draft Reports Due: May 15, 2026

Final Report Issuance: No later than June 1, 2026

B. Future Years (Catch-Up Schedule)

Following the submission of the FY 2020 audit, the Auditor and the City will mutually agree upon an aggressive schedule to complete audits for FY 2021 through FY 2025.

D. Auditor Independence Requirements

The selected firm must meet all independence requirements established under Government Auditing

Standards (Yellow Book).

Any firm that has provided bookkeeping, accounting, financial statement preparation, consulting, or related services to the City of Quitman for the fiscal years subject to audit may be deemed not independent and may be disqualified from consideration in accordance with Government Auditing

Standards.

The proposing firm shall include a written statement affirming its independence in its technical proposal.

III. TIME REQUIREMENTS (CRITICAL)

V. PROPOSAL REQUIREMENTS

Proposalsmust besubmitted intwo separatesections:Technical Proposal and Cost Proposal.

A. Technical Proposal (DO NOT INCLUDE COST HERE)

IV. ASSISTANCE TO BE PROVIDED TO THE AUDITOR

A. City Administration andThird-PartySupport

The City of Quitman has retained a third-party accounting firm (CKH Group) to assist with bookkeeping, year-end closing, and trial balance preparation.

• CKH Group will prepare the fully reconciled trial balance and assist with locating supporting documentation.

City Staff will be available to pull physical files, explain operational procedures, and assist with confirmations.

B. Workspace

The city will provide a workspace at City Hall (Internet access, desk, power) for the audit team.

However, the city fully supports and encourages remote work where possible to expedite the process.

1. Title Page: Name of firm, address, telephone, contact person, and date.

2. Independence & License: Affirmative statement that the firm is independent of the City of Quitman and licensed to practice in Georgia.

3. Experience:

o List the most significant governmental engagements performed in the last 5 years.

o Specific experience with Georgia municipalities is preferred.

o Experience working with entities that are "catching up" on backlogged audits is highly desirable.

4. Staffing: Resumes of the Partner, Manager, and Site Supervisor to be assigned.

5. Audit Approach & Timeline:

o CRITICAL: Provide a detailed work plan showing exactly how you will meet the

June 1, 2026, deadline for the FY 2020 audit.

6. Peer Review: Attach a copy of the firm’s most recent external peer review report.

Proposals will be evaluated by the City Manager and selection committee based on the following criteria:

• Mandatory Elements (Pass/Fail): License, Independence, Peer Review.

• Ability to Meet Deadline (35%): Demonstrated capacity to meet the June 1, 2026, deadline.

Technical Experience (30%): Qualifications and experience with similar Georgia municipalities.

Cost (20%): Reasonableness of the fee.

Audit Approach (15%): Methodology and use of City/Consultant resources.

Workpaper Retention: Auditor must retain documentation for five (5) years.

Termination for Cause: Failure to meet the June 1st deadline is subject to immediate disengagement.

Access to Records: Federal and state agencies shall have full access to audit workpapers.

Integrated Agreement: This RFP and the resulting proposal represent the entire agreement.

B. Cost Proposal (SEALED SEPARATELY)

Submit a "Total All-Inclusive Maximum Price" for the FY 2020 audit.

• The price must contain all direct and indirect costs, including out-of-pocket expenses (travel, etc.).

Provide a separate fee schedule for the subsequent audit years (FY 2021–2025) if available, or a standard hourly rate card for future work.

VI. EVALUATION PROCEDURES

VII. SPECIAL TERMS AND CONDITIONS

VIII. RIGHT TO REJECT, WAIVE, AND NEGOTIATE

TheCity reservesthe righttorejectanyandall proposals,towaiveinformalitiesor technicalities, to request clarification or additionalinformation, andtonegotiatecontracttermswith any qualified proposer.

The City may discontinue negotiations with any proposer and proceed with another proposer at its sole discretion if such action is determined to be in the best interest of the City.

XI. Protest Procedure Anyprotestconcerning thisprocurement must be submitted in writing to the Office of the City

Manager within five (5) business days of notice of intent to award.

The City Manager shall review the protest and issue a written determination. The determination of the City shall be final.

X. Ownership of Work Product Allaudit reports,managementletters, financial statements, schedules, working papers, and supporting documentation prepared under this engagement shall be the property of the City of

Quitman.

IX. Professional Liability Insurance The selected firmshall maintain professional liability insurance in an amount not less than One

Million Dollars ($1,000,000). Proof of coverage shall be provided prior to contract execution and

TheCity shallhavefullandunrestricted access to all such documentation upon request.

shall remain in effect throughout the termof the engagement.

APPENDIX A: ENTITY PROFILE

CityofQuitman,Georgia

• Government Type: Mayor and City Council

• Management: City Manager.

• Major Funds:

o General Fund o Water & Sewer Fund (Proprietary) o Gas Fund o o

Electric Fund

Sanitation Fund (Proprietary) o SPLOST (Capital Projects) o TSPLOST o Revolving Loan Fund

• Bookkeeping System: The City utilizes specific accounting software and is supported by

CKH Group for financial reporting and year-end closing.

ATTACHMENT B: MANDATORY PRE-QUALIFICATION

FORM

1.

2.

3.

4.

5.

License: Is the firm licensed in Georgia?[]Yes [] No

Independence: Does the firm meet YellowBook independence standards? [] Yes [ ] No

Peer Review: Has the firm received a "Pass"rating on its most recent review? [ ] Yes [ ] No

CPE: Does staff meet continuing educationrequirements for government audits? [ ] Yes [ ]

No

Deadline: Does the firm certify it can finish by June 1, 2026? [ ] Yes [ ] No

APPENDIX B: COST PROPOSAL FORM

FIRM NAME: ___________________________________________________

Authorized Signature: __________________________________ Date: _______________

1. AUDIT SERVICES FOR FY 2020 (Ending June 30, 2020)

• Total All-Inclusive Maximum Price: $_______________________

• Write out amount: _______________________________________________________

2. HOURLY RATES FOR ADDITIONAL SERVICES

Partner: $_______ / hr.

Manager: $_______ / hr.

Staff: $_______ / hr.

3.CERTIFICATION I certify that this proposal is made without prior understanding, agreement, orconnection with any corporation, firm, or person submitting a proposal for the same services, and isin all respects fair and without collusion or fraud.

APPENDIX B: COST PROPOSAL FORM

2. HOURLY RATES FOR ADDITIONAL SERVICES

Partner: $_______ / hr.

Manager: $_______ / hr.

Staff: $_______ / hr.

FIRM NAME: ___________________________________________________

Authorized Signature: __________________________________ Date: _______________

1. AUDIT SERVICES FOR FY 2020 (Ending June 30, 2020)

• Total All-Inclusive Maximum Price: $_______________________

• Write out amount: _______________________________________________________

3.CERTIFICATION I certify that this proposal is made without prior understanding, agreement, orconnection with any corporation, firm, or person submitting a proposal for the same services, and isin all respects fair and without collusion or fraud.

APPENDIX D: EVALUATION SCORECARD

(ForInternalUsebyCityEvaluationCommittee)

Firm Name: _____________________________________________

1. Mandatory Requirements (Pass/Fail)

Licensed in GA? [Y/N]

Independence Verified? [Y/N]

Peer Review Attached? [Y/N]

Result: [PASS / FAIL]

2. Scored Criteria (100 Points Total)

• Timeline Viability (35 Points): Does the proposal demonstrate a realistic and aggressive plan to finish by June 1?

o Score: ______ / 35

• Technical Qualifications (30 Points): Does the firm have specific experience with

Georgia municipalities and catch-up audits?

o Score: _____ / 30

Cost (20 Points): Is the fee reasonable and competitive?

o Score: ______ / 20

Audit Approach (15 Points): Is the methodology sound? Do they utilize the work of the

City's third-party consultants effectively?

o Score: ______ / 15

TOTAL SCORE: ________ / 100

Reviewer Signature: Date: ______________________________ Date: ____________

ATTACHMENT E: FORM OF AGREEMENT

STATEOFGEORGIA, COUNTYOF BROOKS

This Agreement is entered into this _____ day of March 2026, by and between the City of

Quitman (Auditee) and [Firm Name] (Auditor).

1. Scope: Auditor will perform the FY 2020 audit per RFP 2026-001.

2. Timeline: Audit MUST be submitted to state authorities by June 1, 2026.

3. Compensation: Total fee not to exceed amount in Auditor’s Cost Proposal.

SIGNATURES: ________________________ (City) ___________________________

(Auditor)