MCD-FIN-RFP-FY26-001 – Independent Financial Audit Services for the City of McDonough, GA

CITY OF MCDONOUGH

Request for Proposal –Professional Services

Date: May 12, 2026

RFP No. MCD-FIN-RFP-FY26-001 – Independent Financial Audit Services for the City of McDonough, GA

Pursuant to the applicable provisions of the City of McDonough Code of

Ordinances, the City of McDonough Procurement Policies, and all other applicable federal and state laws, the City of McDonough, Georgia (hereinafter referred to as the “City”), through its Finance Department, is soliciting sealed proposals from qualified firms for the services described herein.

PURCHASING CONTACT:

Please feel free to contact the Procurement-Purchasing Specialist, Tiffany George, for this solicitation at 404-987-2780 or via email vendorrelations@mcdonoughga.org .

SUBMISSION DEADLINE

Proposals shall be received by the City no later than June 2, 2026 at 3:00 p.m.

Eastern Standard Time.

SUBMISSION FORMAT AND COPIES

Proposals shall submit:

• One (1) SEALED original hard copy of the proposal, clearly marked

“ORIGINAL”

• One (1) electronic copy of the complete proposal in PDF format on a USB drive

The original hard copy shall govern in the event of any discrepancies between the hard copy and the electronic (USB) copy.

Note: Any proposal submitted in any other format (email, fax, etc.) will not be accepted for any reason.

SEALED PROPOSAL REQUIREMENTS (Hard Copy Submissions)

Hard copy proposals must be submitted in a sealed envelope or package and clearly labeled with the following information:

• Solicitation Number: MCD-FIN-RFP-FY26-001

• Solicitation Title: Independent Financial Audit Services

• Proposer’s Name and Address

• Proposal Due Date and Time : June 2, 2026 – 3:00 p.m. EST

• Proposals shall be delivered to:

136 Keys Ferry Street, McDonough GA 30253

THE CITY OF MCDONOUGH GA IS NOT RESPONSIBLE FOR DELAYS IN

DELIVERY, INCLUDING THOSE CAUSED BY MAIL CARRIERS OR

COURIER SERVICES

RECEIPT AND HANDLING OF PROPOSALS

All proposals received will be:

• Date and time-stamped upon receipt

• Logged into an official proposal receipt record

• Secured in a controlled location until the submission deadline has passed

Proposals will not be opened publicly unless otherwise stated in this solicitation.

LATE SUBMISSIONS

Proposals received after the stated deadline will be considered NON-

RESPONSIVE and will not be opened or evaluated.

No exceptions will be made regarding delays caused by:

• Mail or courier services

• Traffic or weather conditions

• Technical or transmission issues

PROPOSAL WITHDRAWAL OR MODIFICATION

Proposers may withdraw or modify their proposal at any time prior to the submission deadline by providing written notice to the City.

After the deadline, proposals may not be withdrawn or modified except as permitted by applicable procurement regulations.

A PRE-PROPOSAL CONFERENCE WILL NOT BE HELD FOR THIS

SOLICITATION

To ensure proper and timely submission, please adhere to the dates and times outlined above. Any proposals received after this appointed schedule will be considered late.

The proposal due date can be changed only via an addendum.

EVENT

DATE

Request For Proposals Issued to the

Public

May 12, 2026

Last Day for Questions to be Submitted May 22th, 2026 no later than

2:00 p.m.

RFP Submission Deadline

June 2, 2026 3:00 p.m. EST

TABLE OF CONTENTS

Request for Proposals (RFP)

MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services

City of McDonough, Georgia

I – Introduction and Background

A. Purpose and Authority ………

B. Background and Organizational Overview

C. Government Entity and Records Information……………………………………………………….9

II – Independent Financial Audit Services

A. Scope of Services…

1. Project Initiation and Kickoff

2. General Audit Requirements

3. Audit Procedures

4. Internal Control and Compliance

5. Federal Awards (Single Audit), if applicable

6. State-Specific and Special Reporting Requirements

7. Reports and Deliverables

8. Staffing and Qualifications

9. Additional Services (if requested)

B. Deliverables ……………………………………………………………………………………………………13

B.1. Draft Auditor’s Report B.2. Final Auditor’s Report B.3. Management Letter B.4. Single Audit Reports B.5. SPLOST and Supplemental Schedules B.6. Exit Conference Presentation B.7. Electronic Deliverables B.8. Hardcopy Deliverables

C. City Responsibilities …

D. Audit Period and Timeline

TABLE OF CONTENTS CONT’D

III. Instructions to Proposers

A. Notice

B. Statement of Purpose

C. Procurement Schedule

D. Submission of Proposals

1. Submission Requirements

2. Proposal Format

3. Technical Proposal Requirements

3A. Firm Qualifications and Background 3B. Project Understanding 3C. Audit Approach and Methodology 3D. Work Plan and Project Schedule 3E. Governmental Audit Experience 3F. project Team and Staffing 3G. Communication and Coordination Approach 3H. References

4. Cost Proposal Requirements

5. Requests for Clarification

6. Withdrawal of Proposals

E. Consideration of Proposals F. Acceptance of Proposals and Award G. Contents of Proposal

G.1. Cover Letter G.2. Firm Qualifications and Background G.3. Project Team and Staffing G.4. Relevant Governmental Audit Experience G.5. Project Understanding, Audit Approach, and Methodology G.6. Work Plan and Project Schedule G.7. Communication and Coordination Approach G.8. References G.9. Required Certifications and Forms G.10. Cost Proposal (Submitted Separately)

H. Conflict of Interest I. Acceptance of Contract Terms J. Protest Procedures K. Debriefing L. Required Documents for Contract Award M. Reservation of Rights

IV. Evaluation and Selection Process

A. Evaluation Process

1. Evaluation Committee

2. Evaluation Criteria

B. Technical Evaluation Methodology

C. Cost Consideration……

D. Negotiation and Award

V – Contract Terms and Conditions

A. General Terms and Conditions

B. Applicable Law and Compliance Requirements

C. Ethics in Public Contracting………………………………………………………………………………29

D. Debarment Status……………………………………………………………………………………….……30

E. Mandatory Use of Terms and Conditions……………………………………………………………31

F. Clarification of Terms………………………….……………………………………………………………31

G. Invoice and Payment Terms……..………….……………………………………………………………31

H. Assignment and Subcontracting Restrictions…..…………………………………………………32

I. Contract Changes and Modification Authority…..…………………………………………………32

J. Default and Termination…………………………….…..…………………………………………………33

K. Precedence of Terms………………………………….…..…………………………………………………34

L. Integrated Agreement……………………

VI – Special Terms and Conditions………………………………………………………35

A. Qualification of Auditors B. Default and Termination C. Audit D. Review and Monitoring E. Contract Period F. Contract Limitations G. Auditor Independence H. Additional Audit Work I. Proposal Submission Requirements (If Applicable) J. Indemnification K. Subcontracts L. Proprietary Information M. Office Space, Access, and Support N. Integrated Agreement and Engagement Letter O. Workers’ Compensation and Insurance P. Independent Contractor Status and Taxes Q. Higher-Level Audit Services R. Changes in Auditing Standards and Federal Requirements S. Rates for Additional Professional Services T. Drug-Free Workplace Compliance U. Insurance and Risk Management Requirements

VII – Compliance and Legal Requirements.………………………………………………….40

VIII – Attachments………………………………………………………………………………………….40

Attachment A – Cost Proposal Form Attachment B – Form of Agreement / Contract Attachment C – Proposer Qualifications and Compliance Certification

I. INTRODUCTION AND BACKGROUND

A. Purpose and Authority

The City of McDonough, Georgia (the “City”) is soliciting sealed proposals from qualified independent Certified Public Accounting (CPA) firms (“Proposers”) to provide professional financial and compliance audit services.

The purpose of this Request for Proposals (“RFP”) is to establish a contract for audit services for the City’s financial statements for designated fiscal years, with the potential for annual renewals subject to performance, mutual agreement, and the availability of appropriated funds.

This procurement is conducted in accordance with:

• Applicable provisions of the Official Code of Georgia Annotated (O.C.G.A.)

• Generally accepted governmental procurement practices

• The City of McDonough’s procurement policies

The selected firm (the “Proposed Awardee”) will be required to perform all services in compliance with applicable federal, state, and local laws, regulations, and professional standards.

B. Background and Organizational Overview

The City of McDonough is a municipal corporation organized under the laws of the State of Georgia and provides a full range of governmental services to its residents.

The City operates under a Mayor-Council form of government, with administrative oversight provided by the City Administrator and financial oversight provided by the

Finance Department.

The Finance Department is responsible for:

• Financial reporting

• Budget administration

• Internal controls

• Compliance with applicable regulatory requirements

The Proposed Awardee will work closely with City staff to support the completion of annual financial audits and related reporting requirements.

Relevant financial documents, prior audit reports, budgets, and supporting materials may be made available to Proposers upon request or at a designated time, as determined by the City.

C. GOVERNMENT ENTITY AND RECORDS INFORMATION

Information regarding the City of McDonough, including financial reports, budgets, and other relevant data, is publicly available through the City’s official website and applicable

State of Georgia resources, including the Department of Community Affairs and the

Department of Revenue.

Additional documents relevant to this procurement, including prior audit reports, financial statements, and related materials, may be made available to prospective proposers upon request through the designated Procurement Contact identified in this

RFP.

All requests for information shall be submitted in accordance with the procedures outlined in this solicitation. To ensure fairness and consistency, responses to questions and requests for information will be provided through the official question-and-answer process or issued by addendum, as applicable.

If a pre-proposal conference is scheduled, the date, time, and location are provided in

Section I, Part B of this RFP.

Certain records provided by the City may contain confidential, sensitive, financial, personnel, or legally protected information. The selected firm shall maintain confidentiality of all non-public information obtained during the engagement and shall comply with all applicable laws, regulations, and professional standards regarding confidentiality and records handling.

II. AUDIT SERVICES AND REQUIREMENTS

A. Scope of Services

This Scope of Services establishes the requirements for independent financial and compliance audit services to be provided to the City of McDonough, GA.

1. Project Initiation and Kickoff

The Proposed Awardee shall participate in a formal audit planning and kickoff meeting with designated City representatives prior to commencement of audit fieldwork. The purpose of the kickoff meeting shall be to establish communication protocols, review audit objectives, discuss records requests, confirm project timelines and milestones, identify key contacts, and coordinate expectations regarding fieldwork, reporting, and deliverables.

The Proposed Awardee shall provide a preliminary audit work plan and anticipated schedule for completion of fieldwork, draft reporting, management review, and final report issuance.

2. General Audit Requirements

The audit shall be conducted in accordance with:

• Generally Accepted Accounting Principles (GAAP)

• Generally Accepted Auditing Standards (GAAS)

• Government Auditing Standards (issued by the Comptroller General of the United

States)

• Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200), if applicable

• The audit shall be planned and performed to obtain reasonable assurance that the City’s financial statements are free from material misstatement, whether caused by error, fraud, or noncompliance with applicable laws, regulations, contracts, or grant agreements.

• The auditor shall evaluate whether the financial statements present fairly, in all material respects, the financial position and results of operations of the City in conformity with GAAP.

Annual Comprehensive Financial Report (ACFR)

The Proposed Awardee shall perform the audit of the City’s financial statements as presented within the City’s Annual Comprehensive Financial Report (ACFR), which is prepared by the City in accordance with Generally Accepted Accounting Principles

(GAAP). The Auditor’s responsibilities shall include evaluating the financial statements contained within the ACFR and ensuring that they are fairly presented, in all material respects, in conformity with applicable accounting standards.

As part of the engagement, the Proposed Awardee shall review the ACFR in its entirety to ensure that the audited financial statements are consistent with all accompanying financial information, disclosures, and supporting schedules included in the report. The

Auditor shall coordinate with the City’s Finance Department throughout the audit process to support the timely completion and issuance of the ACFR, including communication regarding audit adjustments, required disclosures, and reporting timelines.

The Proposed Awardee shall also provide professional guidance, as appropriate, regarding financial reporting requirements, presentation, and compliance with applicable standards, including those established under GAAP and Government Auditing Standards.

Upon completion of the audit, the Auditor shall issue the Independent Auditor’s Report for inclusion in the ACFR and ensure that such report is properly incorporated into the final document.

The City shall retain full responsibility for the preparation, content, and final issuance of the ACFR unless otherwise agreed to in writing.

3. Audit Procedures

The Proposed Awardee shall perform risk-based audit procedures designed to obtain sufficient and appropriate audit evidence. This includes, but is not limited to, testing of transactions and balances, evaluation of accounting estimates and disclosures, and the application of analytical procedures and sampling techniques.

The Auditor shall obtain an understanding of internal control sufficient to assess risks of material misstatement and to design appropriate audit procedures. This includes evaluating the design and implementation of controls and determining whether such controls are operating effectively where reliance is placed upon them.

The Auditor shall consider both manual and automated (IT-related) controls in assessing risk and designing audit procedures.

4. Internal Control and Compliance

The Proposed Awardee shall evaluate internal control over financial reporting and identify any significant deficiencies or material weaknesses.

The audit shall include testing for compliance with applicable laws, regulations, and the provisions of contracts and grant agreements that may have a direct and material effect on the financial statements.

The Auditor shall also consider the possibility of illegal acts or noncompliance that could have either a direct or indirect material effect on the financial statements and perform additional procedures where such risks are identified.

The Auditor shall evaluate whether the City has taken appropriate corrective action related to findings and recommendations from prior audits and shall incorporate this evaluation into current risk assessments and audit procedures.

5. Federal Awards (Single Audit), if Applicable

If required, the Proposed Awardee shall perform a Single Audit in accordance with

Uniform Guidance (2 CFR Part 200), including:

• Audit of the Schedule of Expenditures of Federal Awards (SEFA)

• Testing of major federal programs

• Evaluation of internal control over compliance

• Reporting on compliance with federal statutes, regulations, and grant requirements

The Auditor shall determine whether the City has complied with applicable requirements for each major program and shall report findings in accordance with Uniform Guidance requirements.

6. State-Specific and Special Reporting Requirements

The Auditor shall comply with all applicable State of Georgia audit requirements, including but not limited to:

• Verification and testing of Special Purpose Local Option Sales Tax (SPLOST) expenditures, including preparation and reporting of required schedules in accordance with applicable statutes

• Evaluation of compliance with hotel/motel tax expenditure requirements, if applicable

• Verification and reporting of grant funds, including completion of required grant certification forms where applicable

The Proposed Awardee shall ensure that all required supplementary schedules and reports are fairly presented in relation to the financial statements.

7. Reports and Deliverables

The Proposed Awardee shall prepare and deliver all required reports in accordance with applicable standards, including:

• Independent Auditor’s Report on the financial statements

• Report on Internal Control Over Financial Reporting and Compliance

• Report on Compliance for Major Programs (if applicable)

• Schedule of Findings and Questioned Costs (if applicable)

• Management Letter identifying recommendations for improvement

Reports shall include required disclosures related to internal control deficiencies, noncompliance, fraud, or abuse as applicable.

Draft reports shall be submitted to the City for review prior to final issuance. Final reports shall be provided in both electronic and printed formats as specified by the

City.

7. Meetings and Communication

The Proposed Awardee shall conduct an entrance conference prior to the commencement of audit fieldwork and an exit conference upon completion of the audit.

The Auditor shall provide periodic updates regarding audit progress and promptly communicate any significant findings, risks, or issues identified during the audit.

8. Staffing and Qualifications

The Proposed Awardee shall assign qualified personnel with appropriate experience in governmental auditing.

All personnel must meet continuing professional education (CPE) requirements in accordance with Government Auditing Standards.

9. Additional Services (If Requested)

The City may request additional services, such as agreed-upon procedures or technical accounting assistance, as needed. Any such services shall be subject to prior written approval and, where applicable, contract modification.

B. DELIVERABLES

The Proposed Awardee shall provide all reports, schedules, supporting documentation, and deliverables necessary to complete the services described herein in accordance with applicable auditing standards and City requirements.

At a minimum, the following deliverables shall be provided:

B.1. Draft Auditor’s Report

Draft audit reports shall be submitted to the City for review prior to final issuance.

B.2. Final Auditor’s Report

Final signed audit reports shall be provided in both electronic and hardcopy format as requested by the City.

B.3. Management Letter

The Auditor shall provide a management letter identifying recommendations, deficiencies, internal control observations, and opportunities for operational improvement.

B.4. Single Audit Reports

Where applicable, all reports required under Uniform Guidance (2 CFR Part 200) shall be provided.

B.5. SPLOST and Supplemental Schedules

The Auditor shall prepare and provide all required SPLOST schedules and supplementary reporting required by State of Georgia law or applicable regulations.

B.6. Exit Conference Presentation

The Auditor shall participate in an exit conference and present audit findings, observations, recommendations, and conclusions to designated City representatives.

B.7. Electronic Deliverables

Final reports and supporting schedules shall be provided electronically in PDF and editable format where requested.

B.8. Hardcopy Deliverables

The Auditor shall provide printed bound copies of final reports in quantities specified by the City.

C. CITY RESPONSIBILITIES

The City shall provide reasonable access to financial records, accounting documentation, supporting schedules, personnel, systems, and other information necessary to support the Auditor’s performance of the services described herein, subject to applicable confidentiality requirements, legal considerations, operational limitations, and records availability.

Such information may include, but shall not be limited to, general ledger records, trial balances, bank reconciliations, account analyses, budget documentation, grant records, federal award information, prior audit reports, internal control documentation, contracts, invoices, supporting financial schedules, and other materials determined by the City to be relevant to the engagement.

The City shall prepare and present its financial statements in accordance with Generally

Accepted Accounting Principles (“GAAP”) and shall maintain accounting records, internal controls, and financial management practices necessary to support the audit engagement.

The City shall designate a primary point of contact to coordinate communication between the Auditor and the City, facilitate requests for information, assist with scheduling meetings and interviews, and support coordination associated with the engagement.

The City shall review submitted deliverables and provide feedback, comments, management responses, and requested revisions within a reasonable timeframe to support completion of the audit and issuance of final reports. The City shall also coordinate with internal departments, personnel, and designated stakeholders as necessary to facilitate records access, audit inquiries, confirmations, meetings, presentations, and review of findings and recommendations.

The City reserves the right to withhold, restrict, redact, or limit access to certain records or information where necessary to comply with applicable laws, confidentiality requirements, legal considerations, personnel matters, security concerns, attorney-client privilege, or other operational requirements.

11. Audit Period and Timeline

The audit engagement shall be completed, and all final audit reports issued, no later than

June 30 following the close of each fiscal year, unless otherwise agreed upon in writing by the City and the Auditor.

The Proposed Awardee shall coordinate with the City to establish a detailed audit schedule, including planning, interim procedures, fieldwork, draft report review, management responses, and final reporting milestones.

III. INSTRUCTIONS TO PROPOSERS

A. Notice

RFP No.: MCD-FIN-RFP-FY26-001 – Independent Financial Audit Services

Proposals Due: June 2, 2026 – 3:00 PM EST

Proposals shall be submitted to the Attention of:

Tiffany George, Procurement-Purchasing Specialist Department of Finance City of McDonough 136 Keys Ferry Street McDonough, Georgia 30253

B. Statement of Purpose

The purpose of this Request for Proposals (RFP) is to solicit proposals from qualified

Certified Public Accountant firms to provide independent financial and compliance audit services for the City of McDonough.

The audits shall be performed for the City’s fiscal years ending June 30, 2026 through

June 30, 2028, or as otherwise specified.

The City intends to award a contract to the proposer whose submission is determined to be most advantageous, taking into consideration technical qualifications, experience, and cost.

The resulting contract is anticipated to be for an initial term of three (3) years, with the option for annual renewals for up to two (2) consecutive fiscal years, subject to satisfactory performance, annual review, and the availability of appropriated funds.

C. Procurement Schedule

• Questions Due: May 22, 2026 – 2:00 PM EST

• Proposal Due Date: June 2, 2026 – 3:00 PM EST

D. Submission of Proposals

Proposals shall be submitted in sealed form and clearly labeled with the RFP title and number.

Proposers shall submit:

• One (1) original

• One (1) electronic copy

Late submissions will not be accepted.

1. Submission Requirements

Each proposal submitted in response to this solicitation shall include, at a minimum, the following components:

• Technical Proposal

• Cost Proposal

The Technical Proposal and Cost Proposal shall be submitted separately in accordance with the requirements of this solicitation. Cost information shall not be included within the Technical Proposal.

The Technical Proposal shall contain all information necessary to evaluate the

Proposer’s qualifications, experience, staffing, project approach, methodology, understanding of the engagement, and ability to perform the required services.

The Cost Proposal shall include all pricing, fees, hourly rates, reimbursable expenses, optional services, and other cost information associated with the proposed engagement.

Where hard copy submissions are required, the Cost Proposal shall be separately sealed or otherwise clearly segregated from the Technical Proposal. For electronic submissions, cost information shall be submitted in a separate file or format as directed by the City.

Any proposal containing cost information within the Technical Proposal may be deemed non-responsive and may be rejected from further consideration at the sole discretion of the City.

Failure to comply with the submission requirements set forth in this solicitation may result in disqualification or rejection of the proposal.

2. Proposal Format

Proposals shall be prepared in a clear, organized, professional, and concise manner that emphasizes completeness, accuracy, responsiveness, and the Proposer’s understanding of the services requested under this solicitation. Proposals shall be structured in accordance with the format and requirements outlined herein and shall contain sufficient detail to permit a comprehensive evaluation of the Proposer’s qualifications, experience, proposed methodology, staffing approach, and ability to successfully perform the required services.

Proposals shall be prepared using a logical and consistent format with clearly identified sections, headings, and supporting documentation as appropriate. All information provided shall be relevant to the Scope of Services and evaluation criteria established within this RFP.

The City reserves the right to determine whether submitted proposals are sufficiently detailed, complete, and responsive to permit proper evaluation and comparison.

Proposals that are incomplete, unclear, unorganized, contain excessive promotional material, or fail to address the requirements of this solicitation may be deemed non-responsive and may be rejected from further consideration.

3. Technical Proposal Requirements

The Technical Proposal should not exceed thirty (30) pages, excluding the cover letter, table of contents, resumes, references, required certifications, required forms, dividers, appendices, and audited financial statements, if provided. Proposals shall be prepared using a minimum 12-point font, standard page formatting, and clearly identifiable section headings corresponding to the requirements of this solicitation.

The Technical Proposal shall be organized in the format outlined below and shall contain sufficient detail to permit the City to evaluate the Proposer’s qualifications, governmental audit experience, technical capabilities, staffing approach, audit methodology, understanding of the engagement, and overall ability to successfully perform the services described in this RFP.

At a minimum, the Technical Proposal shall include the following components:

3a. Firm Qualifications and Background

Proposers shall provide a general overview of the firm, including the firm’s legal name, corporate structure, office locations, years in business, areas of specialization, and experience providing governmental auditing services.

This section shall include information regarding the firm’s experience auditing municipalities and other governmental entities of similar size and complexity, including experience performing audits in accordance with Generally Accepted Auditing Standards

(“GAAS”), Government Auditing Standards (“Yellow Book”), Uniform Guidance requirements, and other applicable governmental auditing requirements.

Proposers shall also identify any regulatory actions, litigation, disciplinary actions, or license suspensions involving the firm within the past five (5) years.

3b. Project Understanding

Proposers shall demonstrate a clear understanding of the City’s audit requirements, reporting objectives, regulatory environment, financial reporting responsibilities, compliance obligations, and overall scope of services described in this solicitation.

This section shall include the Proposer’s understanding of governmental financial reporting, internal controls, federal compliance requirements, grant reporting considerations, audit coordination needs, and communication expectations associated with the engagement.

3c. Audit Approach and Methodology

Proposers shall describe their proposed audit approach and methodology for performing the required services. This section shall include a detailed explanation of the audit process, risk assessment procedures, internal controls evaluation methods, sampling methodologies, testing procedures, quality control measures, and reporting approach to be utilized during the engagement.

Proposers shall also describe their approach to identifying audit findings, communicating deficiencies or recommendations, coordinating fieldwork activities, addressing federal compliance requirements if applicable, and ensuring timely completion of all required reports and deliverables.

3d. Work Plan and Project Schedule

Proposers shall provide a detailed work plan outlining the proposed sequence of tasks, audit phases, planning activities, interim procedures, fieldwork, draft report review, management response coordination, final reporting, and anticipated completion dates associated with the engagement.

The work plan shall identify key milestones and demonstrate the Proposer’s ability to complete the engagement within the required timeframe established by the City.

3e. Governmental Audit Experience

Proposers shall provide information regarding the firm’s experience performing governmental audits for municipalities or other public sector entities similar in size, scope, and operational complexity to the City.

This section shall include relevant project examples, including the type of governmental entity audited, services performed, years of engagement, federal funding considerations, and any specialized governmental accounting or compliance experience relevant to this solicitation.

3f. Project Team and Staffing

Proposers shall identify all key personnel assigned to the engagement, including their titles, roles, qualifications, certifications, licenses, governmental audit experience, and areas of responsibility associated with the project.

Proposers shall clearly identify the Engagement Partner, Audit Manager, and primary points of contact assigned to the engagement. Resumes for key personnel may be included as an appendix.

3g. Communication and Coordination Approach

Proposers shall describe their approach to communication, coordination, information requests, status reporting, meetings, and interaction with City staff and designated stakeholders throughout the engagement.

This section shall include the Proposer’s approach to coordinating requests for information, communicating audit issues or findings, conducting entrance and exit conferences, maintaining confidentiality, and facilitating an efficient audit process.

3h. References

Proposers shall provide a minimum of three (3) references for similar governmental audit engagements performed within the past five (5) years. References shall include the client’s name, organization, contact person, telephone number, email address, brief description of services performed, and approximate engagement dates.

The City reserves the right to contact references provided by the Proposer and to consider reference feedback as part of the evaluation process.

4. Cost Proposal Requirements

The Cost Proposal shall be submitted separately from the Technical Proposal and shall contain all pricing, fees, rates, reimbursable expenses, assumptions, and other cost information associated with the services proposed under this solicitation. Cost information shall not be included within the Technical Proposal.

The Cost Proposal shall be organized in a clear and detailed manner and shall include, at a minimum, the following information:

• Total proposed annual audit fees for each fiscal year covered under the proposed contract term

• Detailed cost breakdown by audit year, audit phase, major task, or deliverable, as applicable

• Hourly billing rates by labor category, classification, position, or assigned personnel associated with the engagement

• Identification of estimated hours by labor category or audit phase, if applicable

• Pricing for additional services, optional services, Single Audit services, agreed-upon procedures, special reporting, presentations, or other services not included within the base audit scope, if applicable

• Identification and description of any reimbursable expenses, including the basis for such expenses

• Identification of any assumptions, exclusions, limitations, contingencies, or conditions associated with the proposed pricing

All pricing shall be firm and fixed for the duration of the engagement unless otherwise negotiated and approved in writing by the City.

The City reserves the right to negotiate pricing, scope, staffing, reimbursable expenses, optional services, and contract terms with the highest-ranked Proposer or with such other

Proposer(s) as determined to be in the best interest of the City.

The City further reserves the right to request clarification, supporting documentation, or additional pricing details related to any portion of the Cost Proposal during the evaluation or negotiation process.

5. Requests for Clarification

All questions regarding this solicitation shall be submitted in writing to:

Vendorrelations@mcdonoughga.org.

Questions submitted to any other email address or City personnel may not receive a response.

Responses to questions will be issued via formal addendum and posted through the

Georgia Procurement Registry (GPR)

6. Withdrawal of Proposals

Proposals may be withdrawn prior to the submission deadline by written request submitted to the Procurement-Purchasing Contact.

E. Consideration of Proposals

The City reserves the right to:

• Reject any or all proposals

• Waive informalities and minor irregularities mailto:Vendorrelations@mcdonoughga.org

• Request additional information from Proposers

F. Acceptance of Proposals and Award

The City will issue a Notice of Intent to Award to the selected Proposer.

Award is subject to:

• Successful negotiation

• Approval by appropriate authority

• Execution of a formal agreement

G. Contents of Proposal

Proposals submitted in response to this solicitation shall contain sufficient information to permit the City of McDonough to evaluate the Proposer’s qualifications, governmental audit experience, technical capabilities, proposed audit methodology, staffing approach, and overall ability to successfully perform the required services.

At a minimum, proposals shall include the following components and shall be organized in the order identified below:

G1. Cover Letter

A signed cover letter executed by an authorized representative of the Proposer acknowledging the submission of the proposal and certifying the Proposer’s commitment to perform the services described in this solicitation.

G2. Firm Qualifications

Information regarding the Proposer’s organizational background, years in business, office locations, governmental audit experience, professional qualifications, certifications, licenses, peer review information, and overall capability to perform the required services.

G3. Project Team and Staffing

Identification of key personnel assigned to the engagement, including titles, roles, qualifications, certifications, governmental audit experience, and anticipated responsibilities associated with the project.

Proposers shall clearly identify the Engagement Partner, Audit Manager, and primary points of contact assigned to the engagement.

G4. Relevant Experience

Information regarding the Proposer’s experience performing governmental financial audits, Single Audits, internal controls evaluations, compliance audits, and other similar audit-related services for municipalities or governmental entities comparable in size and complexity to the City.

G5. Project Understanding, Audit Approach, and Methodology

A detailed description of the Proposer’s understanding of the engagement, proposed audit methodology, risk assessment approach, internal controls evaluation methods, audit procedures, reporting processes, quality control measures, and overall strategy for performing the required services.

G6. Work Plan and Project Schedule

A proposed work plan and project schedule identifying planning activities, interim procedures, fieldwork, reporting phases, major milestones, anticipated timelines, review periods, management response coordination, and estimated completion dates.

G7. Communication and Coordination Approach

A description of the Proposer’s approach to communication, coordination, information requests, meetings, status reporting, coordination with City staff, confidentiality, and handling of audit findings or issues throughout the engagement.

G8. References

A minimum of three (3) references for similar governmental audit engagements performed within the past five (5) years, including the client name, organization, contact person, telephone number, email address, engagement description, and approximate dates of service.

G9. Required Certifications and Forms

All certifications, affidavits, acknowledgments, disclosures, forms, peer review documentation, and other required documentation identified within this solicitation.

G10. Cost Proposal (Submitted Separately)

A separate Cost Proposal containing all pricing, fees, rates, reimbursable expenses, assumptions, and other cost information associated with the proposed services in accordance with the requirements of this solicitation.

H. Conflict of Interest

Proposers shall disclose any actual, potential, or perceived conflicts of interest that may exist with respect to the services contemplated under this solicitation. Such disclosures shall include any relationships, engagements, financial interests, prior services, personal relationships, organizational affiliations, or other circumstances that could impair, influence, or reasonably appear to impair the Proposer’s independence, objectivity, impartiality, or ability to perform the required services in the best interest of the City of

McDonough.

The Proposer shall further disclose any current or prior relationships with the City, City officials, City employees, contractors, vendors, consultants, or other parties that may be relevant to the engagement or could reasonably create the appearance of a conflict of interest.

The City reserves the right to determine, in its sole discretion, whether any disclosed or undisclosed relationship, circumstance, or condition constitutes an actual or potential conflict of interest that may impact the integrity of the procurement process or the

Proposer’s ability to perform the services required under this solicitation.

Failure to fully disclose actual or potential conflicts of interest may result in disqualification of the proposal, termination of negotiations, cancellation of award, termination of contract, or other action deemed appropriate by the City.

I. Acceptance of Contract Terms

Submission of a proposal in response to this Request for Proposals (“RFP”) shall constitute the Proposer’s acknowledgment of and agreement to comply with the terms, conditions, requirements, specifications, and provisions contained herein, unless specific exceptions or requested deviations are clearly identified within the proposal submission.

Any proposed exceptions, modifications, deviations, limitations, or conditions requested by the Proposer shall be submitted in writing and clearly identified within the proposal.

The City of McDonough reserves the right to determine, in its sole discretion, whether any requested exception, modification, or deviation is acceptable or renders the proposal non-responsive.

The City reserves the right to negotiate terms and conditions with the highest-ranked

Proposer or such other Proposer(s) as determined to be in the best interest of the City. No proposed exception, modification, or deviation shall be deemed accepted unless expressly agreed to by the City in writing.

Failure to identify exceptions within the proposal submission may be interpreted by the

City as the Proposer’s acceptance of the terms and conditions contained within this solicitation.

J. Protest Procedures

Any protest related to this solicitation, evaluation process, recommendation for award, or

Notice of Intent to Award shall be submitted in writing to the City within ten (10) calendar days following issuance of the Notice of Intent to Award.

The protest shall clearly identify the basis for the protest and shall include all supporting facts, arguments, documentation, and legal authority upon which the protest is based.

Protests shall be signed by an authorized representative of the protesting party.

Protests submitted after the applicable deadline, protests lacking sufficient detail, or protests failing to comply with the requirements of the City’s procurement policies and procedures may be rejected without further consideration.

The City of McDonough reserves the right to review, investigate, request additional information, and render a determination regarding any protest submitted in connection with this solicitation. The decision of the City shall be final unless otherwise provided by applicable law or City policy.

K. Debriefing

Debriefings may be provided upon written request submitted by an unsuccessful Proposer following contract award or issuance of the Notice of Intent to Award.

Debriefings are intended solely to provide general information regarding the evaluation process and the Proposer’s submission and are not intended to serve as a protest proceeding, appeal process, or reconsideration of the procurement decision.

The City reserves the right to limit the scope, format, timing, and content of any debriefing conducted in connection with this solicitation.

L. Required Documents for Contract Award

Prior to contract execution, the selected Proposer shall provide all documentation required by the City, which may include, but shall not be limited to, the following:

• Proof of business registration and legal authorization to conduct business in the

State of Georgia

• Evidence of required insurance coverage and certificates of insurance

• Professional licenses, certifications, or registrations, if applicable

• Completed affidavits, disclosures, certifications, and compliance forms required by the City

• Immigration compliance documentation as required by applicable Georgia law

• W-9 form and related tax documentation

• Any additional documentation, information, or materials reasonably requested by the City in connection with contract award or execution

Failure to timely provide the required documentation may result in cancellation of the proposed award and selection of another Proposer, as determined by the City.

M. Reservation of Rights

The City of McDonough reserves the right to reject any or all proposals; waive minor informalities or irregularities; request clarification or additional information from any

Proposer; conduct discussions or negotiations; request revised proposals or best and final offers; verify references and qualifications; modify the procurement schedule; issue addenda; cancel, suspend, or reissue the solicitation; reject any proposal determined to be non-responsive or non-responsible; and take any other action determined to be in the best interest of the City.

The City further reserves the right to award a contract in whole or in part, to negotiate modifications to scope, staffing, pricing, or contractual terms, or to refrain from awarding a contract altogether if determined to be in the best interest of the City.

IV. EVALUATION AND SELECTION PROCESS

A. Evaluation Process

Proposals submitted in response to this solicitation shall be evaluated by an Evaluation

Committee appointed by the City of McDonough. The evaluation process shall be conducted in a fair, consistent, and impartial manner based upon the evaluation criteria, requirements, and procedures established within this Request for Proposals (“RFP”).

The evaluation process shall include an initial review of Technical Proposals, followed by a separate review and consideration of Cost Proposals. The City reserves the right to request clarifications, conduct discussions, require interviews or presentations, request supplemental information, verify references, and engage in negotiations with one or more

Proposers as part of the evaluation and selection process.

The City further reserves the right to determine the relative strengths, deficiencies, advantages, disadvantages, risks, and overall value associated with each proposal and may consider qualitative factors in addition to numerical scoring during the evaluation process.

1. Evaluation Committee

The Evaluation Committee may consist of representatives from various City departments, administration, finance, operations, legal, information technology, human resources, or other personnel designated by the City. The

City reserves the right to utilize advisors, subject matter experts, consultants, legal counsel, or other individuals to assist in the evaluation process as determined appropriate by the City.

2. Evaluation Criteria

Criteria Description Weight

1. Technical Approach and

Methodology

Demonstrated understanding of the scope of services, audit approach, methodology, and overall quality of the proposed solution

25%

2. Experience and

Qualifications

Relevant experience with governmental audits, including municipalities and Single Audits, and overall firm qualifications

25%

3. Staffing and Key Personnel Qualifications, certifications (e.g., CPA), and experience of personnel assigned to the project 20%

4. Past Performance and

References

Quality of past performance, client references, and demonstrated ability to successfully complete similar engagements

15%

5. Project Schedule and

Capacity

Ability to meet required timelines, availability of resources, and overall project management approach

15%

Total 100%

B. Technical Evaluation Methodology

Technical Proposals shall be evaluated based upon the criteria identified above.

Evaluation Committee members may assign scores based upon the overall quality, completeness, responsiveness, technical merit, demonstrated experience, proposed methodology, staffing qualifications, and overall value of each proposal.

Cost Proposals shall be evaluated separately from Technical Proposals. The City reserves the right to evaluate pricing based upon overall value, reasonableness, staffing assumptions, scope alignment, proposed level of effort, and the City’s determination of the Proposer’s ability to successfully perform the required services.

The City reserves the right to waive minor irregularities, request clarification of proposal information, conduct interviews or presentations, seek best and final offers, negotiate scope and pricing, reject any or all proposals, cancel the solicitation, or award a contract in the manner determined to be in the best interest of the City.

C. Cost Consideration

Cost Proposals shall be evaluated separately from Technical Proposals in accordance with the evaluation procedures established within this solicitation. Cost shall be considered as one component of the overall evaluation process; however, cost shall not be the sole determining factor in the award of a contract.

The City of McDonough intends to evaluate proposals based upon overall value to the

City, taking into consideration technical qualifications, relevant experience, staffing approach, methodology, demonstrated capability, responsiveness to the Scope of

Services, and proposed pricing.

The City reserves the right to evaluate the reasonableness, realism, completeness, and appropriateness of all proposed pricing and may consider factors including, but not limited to:

• alignment of pricing with the proposed scope of services,

• staffing assumptions and proposed level of effort,

• proposed labor categories and hourly rates,

• reimbursable expenses,

• project assumptions,

• and the Proposer’s demonstrated understanding of the engagement.

The City reserves the right to reject any Cost Proposal determined to be unreasonably high, materially unbalanced, unrealistic, incomplete, conditional, or otherwise inconsistent with the requirements or objectives of this solicitation.

The City further reserves the right to negotiate scope, staffing, deliverables, pricing, reimbursable expenses, and contract terms with the highest-ranked Proposer or such other Proposer(s) as determined to be in the best interest of the City.

D. Negotiation and Award

The City of McDonough intends to enter into negotiations with the highest-ranked

Proposer as determined through the evaluation process described in this solicitation.

Negotiations may include, but shall not be limited to:

• refinement or clarification of the Scope of Services,

• adjustments to staffing assignments or level of effort,

• modifications to project schedules or deliverables,

• clarification of methodologies or reporting requirements,

• adjustments to proposed fees, rates, reimbursable expenses, or pricing structure,

• clarification of assumptions or exclusions,

• and finalization of contract terms and conditions.

The City reserves the right to request additional information, conduct further discussions, seek best and final offers, or negotiate modifications to any portion of the proposal determined to be in the best interest of the City.

If negotiations with the highest-ranked Proposer are unsuccessful, if an agreement cannot be reached, or if the City determines that…