MCD-FIN-RFP-FY26-03 Page 1 of 54

CITY OF MCDONOUGH

Request for Proposals

Professional Services

Date: May 15, 2026

RFP No. MCD-FIN-RFP-FY26-003 – Forensic Audit and Internal Controls

Assessment of City-Issued Equipment and Asset Accountability - City of

McDonough, Georgia

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

Ordinances, the City of McDonough Procurement/Purchasing Policy, 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 to provide professional forensic audit and internal controls assessment services related to City-issued equipment, asset accountability, inventory reconciliation, equipment assignment, custody controls, inventory tracking, and equipment return procedures associated with City-owned equipment and assets.

The purpose of this solicitation is to engage a qualified firm to conduct an independent governmental forensic audit and internal controls assessment related to

City-issued equipment and asset accountability practices for the review period beginning

January 1, 2023 through January 1, 2026.

The selected firm shall evaluate the adequacy and effectiveness of existing controls, procedures, documentation practices, inventory reconciliation processes, custody practices, equipment assignment procedures, and asset accountability measures associated with City-issued equipment and assets. The engagement shall also include identification of discrepancies, unsupported records, unresolved equipment return issues, missing assets, procedural weaknesses, internal control deficiencies, and other irregularities associated with City-issued equipment accountability practices, together with recommendations for corrective actions and process improvements.

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All services shall be performed in accordance with Generally Accepted Government

Auditing Standards (GAGAS), commonly referred to as the “Yellow Book,” as issued by the United States Government Accountability Office (GAO), and other applicable professional standards governing governmental forensic audit and internal controls assessment services.

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 12, 2026 at 3:00 p.m.

Eastern Standard Time.

PRE-PROPOSAL CONFERENCE

A pre-proposal conference will be conducted to provide an overview of the solicitation, Scope of Services, proposal requirements, and administrative expectations associated with the engagement.

The conference shall be held as follows:

Date: Thursday May, 28, 2026

Time: 10:00 A.M Eastern Standard Time

Location: Teams Webinar - Pre-Proposal Conference Link - MCD-FIN-

RFP-FY26-003 - Forensic Audit

Questions and answers discussed during the pre-proposal conference shall not be considered binding unless subsequently issued through formal written addendum.

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, paper, fax, etc.) will not be accepted for any reason.

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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-FY26-003

Solicitation Title: Forensic Audit and Internal Controls Assessment of City-Issued Equipment and Asset Accountability - City of

McDonough, Georgia

Proposer’s Name and Address

Proposal Due Date and Time: June 12, 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 for 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.

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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 15, 2026

Last Day for Questions to be

Submitted

June 4, 2026

No later than 2:00 p.m.

Eastern Standard Time

RFP Submission Deadline

June 12, 2026 3:00 p.m.

EST

MCD-FIN-RFP-FY26-03 Page 5 of 54

TABLE OF CONTENTS

Request for Proposals (RFP)

MCD-FIN-RFP-FY26-003 – Forensic Audit and Internal Controls

Assessment of City-Issued Equipment and Asset Accountability - City of

McDonough, Georgia

I. Introduction and Background

A. Purpose and Authority

B. Background and Organizational Overview

C. Government Entity and Records Information

D. Applicable Standards, GAGAS Requirements, and Minimum Qualifications

II. Forensic Audit and Internal Controls Assessment

A. Scope of Services

1. Project Initiation and Kickoff

2. Inventory and Asset Records Review

3. Equipment Assignment and Custody Review

4. Equipment Return and Separation Procedures Review

5. Internal Controls Assessment

6. Identification of Findings and Irregularities

7. Reporting and Recommendations

B. Deliverables

B1. Work Plan and Project Schedule

B2. Draft Findings and Preliminary Observations

B3. Findings and Discrepancy Summary

B4. Final Report and Executive Summary

C. Project Timeline and Milestones

D. City Responsibilities

III. Instructions to Proposers

A. Notice

B. Procurement Schedule

C. Pre-Proposal Conference

D. Submission of Proposals

1. Submission Requirements

2. Proposal Format and Organization

3. Technical Proposal Requirements

4. Cost Proposal Requirements

5. Requests for Clarification

6. Withdrawal of Proposals

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E. Consideration of Proposals

F. Acceptance of Proposals and Award

G. Conflict of Interest

H. Acceptance of Contract Terms

I. Protest Procedures

J. Debriefing

K. Required Documents for Contract Award

L. Reservation of Rights

IV. Evaluation and Selection Process

A. Evaluation Process

1. Evaluation Committee

2. Evaluation Criteria

3. Interviews / Presentations, if applicable

B. 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

D. Debarment Status

E. Proprietary Information and Public Records

F. Assignment and Subcontracting Restrictions

G. Contract Changes and Modification Authority

H. Invoices and Payment Terms

I. Insurance and Risk Management Requirements

J. Indemnification

K. Independent Contractor Status

L. Default and Termination

M. Drug-Free Workplace Compliance

N. Integrated Agreement

VI. Special Terms and Conditions

A. Qualifications of Consultant

B. GAGAS and Professional Standards Compliance

C. Independence of Consultant

D. Confidentiality and Non-Disclosure

E. Draft Findings and Executive Review

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F. Additional Services and Scope Modifications

G. Ownership of Work Product

H. Records Retention and Access to Workpapers

I. Referral of Matters Identified During Engagement

VII. Attachments

Attachment A – Cost Proposal Form

Attachment B – Professional Services Agreement

Attachment C – Proposer Eligibility and Compliance Certification

Attachment D – Conflict of Interest Disclosure Form

Attachment E – Immigration and E-Verify Compliance Affidavit

Attachment F – Drug-Free Workplace Certification

MCD-FIN-RFP-FY26-03 Page 8 of 54

I. INTRODUCTION AND BACKGROUND

A. Purpose and Authority

The purpose of this Request for Proposals (“RFP”) is to solicit proposals from qualified firms to provide professional forensic audit and internal controls assessment services related to City-issued equipment, asset accountability, inventory reconciliation, equipment assignment, custody controls, inventory tracking, and equipment return procedures associated with City-owned equipment and assets for the City of McDonough.

The City seeks an independent governmental forensic audit and internal controls assessment related to City-issued equipment and asset accountability practices for the review period beginning January 1, 2023 through January 1, 2026.

The purpose of the engagement is to evaluate the adequacy and effectiveness of existing controls, procedures, documentation practices, inventory reconciliation processes, custody practices, equipment assignment procedures, equipment return procedures, and asset accountability measures associated with City-issued equipment and assets.

The selected Consultant shall review and evaluate relevant records, inventory documentation, asset assignment records, custody records, inventory tracking information, employee acknowledgment documentation, separation-related asset recovery documentation, and other materials relevant to the Scope of Services identified within this solicitation.

The Consultant shall identify discrepancies, unsupported records, unresolved equipment return issues, missing assets, procedural weaknesses, internal control deficiencies, and other irregularities associated with City-issued equipment accountability practices and shall provide recommendations for corrective actions, strengthened controls, improved documentation practices, and enhanced accountability measures.

The Consultant shall coordinate with designated City representatives throughout the duration of the engagement, including participation in meetings, status discussions, presentations, and work sessions necessary to support communication, review of findings, and project completion.

All services shall be performed in accordance with Generally Accepted Government

Auditing Standards (“GAGAS”), commonly referred to as the “Yellow Book,” as issued by the United States Government Accountability Office (“GAO”), and other applicable professional standards governing governmental forensic audit and internal controls assessment services.

The engagement shall be limited to the Scope of Services expressly identified within this solicitation unless otherwise authorized in writing by the City.

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Prior to issuance or release of any final report, findings, recommendations, or conclusions associated with the engagement, the Consultant shall first present draft findings and preliminary observations to the City Administrator and Director of Finance for administrative review and discussion. Nothing contained herein shall impair the

Consultant’s professional independence, judgment, findings, conclusions, or reporting obligations under applicable professional standards.

This solicitation is issued pursuant to the applicable provisions of the City of McDonough

Code of Ordinances, including Chapter 2.12 relating to the authority and responsibilities of the City Administrator, applicable provisions of the Official Code of Georgia Annotated

(“O.C.G.A.”), the City’s Procurement/Purchasing Policy, and all other applicable federal and state laws.

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, including public safety, public works, utilities, infrastructure, administration, finance, community development, and related municipal operations. The City operates under a Mayor-Council form of government, with executive and administrative oversight provided by the City

Administrator and operational support delivered through various City departments and divisions.

This project is being conducted through the City’s Finance Department in coordination with designated City departments and administrative personnel. The purpose of this engagement is to conduct an independent governmental forensic audit and internal controls assessment related to City-issued equipment, inventory accountability, asset tracking, custody practices, and equipment return procedures for the review period beginning January 1, 2023 through January 1, 2026.

The City maintains various categories of City-owned equipment and assets utilized by employees and departments in support of municipal operations. Such equipment may include, but is not limited to, computers, laptops, tablets, cellular devices, radios, keys and access devices, tools, vehicles, specialty equipment, and other operational assets assigned to employees and departments throughout the organization.

As part of the City’s ongoing efforts to strengthen operational accountability, internal controls, recordkeeping practices, inventory reconciliation procedures, and asset management processes, the City is seeking an independent governmental forensic audit and internal controls assessment of existing equipment assignment, custody, inventory management, tracking, reassignment, recovery, and return procedures associated with

City-issued equipment and assets.

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The selected Consultant shall review and evaluate relevant records, documentation, procedures, inventory tracking information, and internal controls associated with City-issued equipment and asset accountability practices. The Consultant shall coordinate with designated City representatives throughout the duration of the engagement to obtain records, review procedures, conduct interviews as necessary, validate information, and provide findings and recommendations consistent with the Scope of Services identified within this solicitation.

The City will make available records and supporting documentation determined by the

City to be relevant and necessary for completion of the engagement, including inventory records, assignment logs, inventory tracking records, purchase documentation, separation-related documentation, policies, procedures, and other materials deemed appropriate by the City. Access to records and information shall remain subject to applicable confidentiality requirements, legal considerations, operational limitations, records availability, and other restrictions determined necessary by the City.

All services associated with this engagement shall be performed in accordance with

Generally Accepted Government Auditing Standards (“GAGAS”), commonly referred to as the “Yellow Book,” as issued by the United States Government Accountability Office

(“GAO”), and other applicable professional standards governing governmental forensic audit and internal controls assessment services.

C. GOVERNMENT ENTITY AND RECORDS INFORMATION

Information regarding the City of McDonough, including publicly available information concerning the City’s organizational structure, departments, operations, policies, procedures, and governmental functions, may be accessed through the City’s official website and other publicly available governmental resources. Such information is intended solely to provide Proposers with general background information regarding the

City and the operational environment associated with this engagement.

In support of this procurement and subsequent engagement, the City may make available records, reports, inventories, policies, procedures, asset records, assignment logs, inventory tracking documentation, purchase documentation, separation-related documentation, and other materials relevant to the Scope of Services identified within this solicitation. The availability, release, and timing of records and information shall remain at the sole discretion of the City and may be subject to confidentiality requirements, legal review, operational considerations, records availability, redaction requirements, security considerations, and applicable federal, state, and local laws and regulations.

Certain records and information associated with this engagement may contain confidential, sensitive, personnel-related, operational, or security-related information.

Accordingly, access to records and information may be controlled, restricted, phased, MCD-FIN-RFP-FY26-03 Page 11 of 54 redacted, or otherwise managed by the City throughout the course of the engagement as determined necessary by the City.

The selected Consultant shall maintain strict confidentiality regarding all non-public information obtained during the performance of services and shall comply with all confidentiality, security, and records-handling requirements established by the City and applicable law.

All requests for information, requests for clarification, and communications related to this solicitation shall be submitted in accordance with the procedures identified herein.

To maintain fairness, consistency, transparency, and integrity in the procurement process, responses to questions, requests for clarification, and additional information shall be issued solely through the official procurement question-and-answer process and, where applicable, through formal written addendum.

No oral statements, informal communications, interpretations, or representations made by any City employee, official, representative, or other individual, other than the designated Procurement Contact through official written procurement communications or formal written addenda, shall be binding upon the City.

Proposers are solely responsible for monitoring all addenda, notices, and updates issued in connection with this solicitation and for incorporating such information into their proposals. Failure to acknowledge issued addenda or comply with solicitation requirements may result in the proposal being deemed non-responsive.

If a pre-proposal conference, records review session, site visit, or similar meeting is conducted in connection with this solicitation, the applicable date, time, location, participation requirements, and related instructions shall be identified within this solicitation or subsequently issued through formal written addendum.

D. Applicable Standards, GAGAS Requirements, and Minimum

Qualifications

All services associated with this engagement shall be performed in accordance with

Generally Accepted Government Auditing Standards (“GAGAS”), commonly referred to as the “Yellow Book,” as issued by the United States Government Accountability Office

(“GAO”), and other applicable professional standards governing governmental forensic audit and internal controls assessment services.

The selected Consultant shall maintain independence, objectivity, professional judgment, confidentiality, and due professional care throughout the duration of the engagement and shall perform all work in a manner consistent with accepted governmental auditing and forensic review practices.

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At a minimum, Proposers shall demonstrate the qualifications, experience, and capabilities necessary to perform the Scope of Services identified within this solicitation, including demonstrated experience conducting governmental forensic audits, internal controls assessments, investigative reviews, inventory accountability reviews, asset reconciliation assessments, or similar governmental engagements.

To be considered responsive, Proposers shall satisfy the following minimum qualifications:

1. The Proposer shall demonstrate experience performing governmental forensic audit, internal controls assessment, investigative review, or similar professional services for governmental entities within the past five (5) years.

2. The Proposer shall demonstrate experience performing engagements in accordance with Generally Accepted Government Auditing Standards (“GAGAS”).

3. The Proposer shall demonstrate experience working with governmental entities, municipalities, public sector organizations, or other governmental operations involving internal controls, asset accountability, inventory reconciliation, records review, or operational accountability assessments.

4. The Proposer’s assigned project team shall include personnel qualified and experienced in governmental forensic auditing, internal controls evaluation, governmental accounting, fraud examination, investigative review, inventory accountability assessment, or related professional disciplines.

5. The Proposer shall assign at least one Certified Public Accountant (“CPA”), Certified Fraud Examiner (“CFE”), or similarly qualified professional with relevant governmental forensic audit or internal controls assessment experience to the engagement.

6. The Proposer shall possess the organizational capacity, staffing resources, and technical capabilities necessary to perform the engagement within the required project schedule and in accordance with the requirements of this solicitation.

7. The Proposer shall disclose any actual, potential, or perceived conflicts of interest that could impair independence, objectivity, or the ability to perform services associated with this engagement.

8. The Proposer shall maintain all licenses, certifications, registrations, and authorizations required to perform the services described herein under applicable federal, state, and local laws and regulations.

Failure to satisfy the minimum qualifications identified herein may result in the proposal being deemed non-responsive and removed from further consideration.

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The City reserves the right to request additional information, documentation, references, certifications, or evidence of qualifications from any Proposer for purposes of evaluating responsiveness, responsibility, experience, qualifications, organizational capacity, independence, or compliance with solicitation requirements.

II. FORENSIC AUDIT AND INTERNAL CONTROLS ASSESSMENT

A. Scope of Services

The purpose of this engagement is to identify potential fraud, waste, abuse, misconduct, misappropriation of assets, procurement irregularities, noncompliance, control deficiencies, unsupported records, unresolved equipment return issues, procedural weaknesses, or other improper activities affecting City-issued equipment accountability practices, inventory management processes, records management practices, operational procedures, and related municipal operations associated with the Scope of Services identified herein for the review period beginning January 1, 2023 through January 1, 2026.

The selected Consultant shall provide all labor, expertise, supervision, coordination, analysis, reporting, investigative procedures, and professional services necessary to perform the Scope of Services identified herein in accordance with Generally Accepted

Government Auditing Standards (“GAGAS”), commonly referred to as the “Yellow Book,” as issued by the United States Government Accountability Office (“GAO”), other applicable professional standards governing governmental forensic audit and internal controls assessment services, accepted governmental practices, and all applicable federal, state, and local laws and regulations.

The Consultant shall review and evaluate relevant records, inventory documentation, assignment records, inventory tracking records, purchase documentation, employee acknowledgment documentation, separation-related documentation, policies, procedures, and other materials relevant to the Scope of Services identified within this solicitation.

The Consultant may conduct interviews, records analysis, reconciliation procedures, document examinations, inventory verification activities, and other procedures reasonably necessary to support findings, conclusions, and recommendations associated with the engagement.

The engagement is intended to:

identify discrepancies, unsupported records, missing assets, unresolved equipment return issues, procedural weaknesses, internal control deficiencies, noncompliance issues, and other irregularities associated with City-issued equipment accountability practices;

MCD-FIN-RFP-FY26-03 Page 14 of 54 evaluate compliance with applicable City policies, procedures, and operational practices; and provide recommendations for corrective actions, strengthened controls, improved documentation practices, enhanced accountability measures, and operational process improvements.

All services associated with this engagement shall be performed in a manner that supports governmental accountability, transparency, internal control improvement, operational effectiveness, sound records management practices, and responsible governmental asset accountability procedures.

The engagement shall be limited to the Scope of Services expressly identified within this solicitation unless otherwise authorized in writing by the City.

Prior to issuance or release of any final report, findings, recommendations, or conclusions associated with the engagement, the Consultant shall first present draft findings and preliminary observations to the City Administrator and Director of Finance for administrative review and discussion. Nothing contained herein shall impair the

Consultant’s professional independence, judgment, findings, conclusions, or reporting obligations under applicable professional standards.

1. Project Initiation and Kickoff

The Consultant shall initiate the engagement through a formal kickoff process with designated City representatives. The kickoff process shall include confirmation of project objectives, Scope of Services, communication protocols, confidentiality requirements, records access procedures, coordination procedures, reporting expectations, project milestones, and administrative protocols associated with the engagement.

The kickoff process shall also include discussion regarding:

records availability and access procedures;

points of contact and communication channels;

document request and information management procedures;

confidentiality and security requirements;

anticipated reporting formats;

preliminary scheduling considerations;

coordination with designated City personnel; and procedures associated with the presentation and review of draft findings, observations, and recommendations.

The Consultant shall develop and submit a detailed work plan and project schedule identifying phases of work, anticipated timelines, information requests, investigative procedures, anticipated deliverables, review periods, coordination requirements, and anticipated completion dates associated with the engagement.

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The Consultant’s work plan and project schedule shall remain subject to review and approval by the City and may be modified, supplemented, or adjusted by mutual agreement during the course of the engagement as necessary to support the operational needs and objectives of the City.

2. Inventory and Asset Records Review

The Consultant shall review and analyze inventory records, asset listings, inventory tracking records, assignment logs, purchase documentation, inventory reconciliation records, disposal records, inventory reports, and other documentation associated with

City-issued equipment and assets relevant to the Scope of Services identified herein.

The Consultant shall evaluate the accuracy, completeness, consistency, and reliability of available inventory and asset records and identify discrepancies, unsupported records, duplicate records, missing information, incomplete documentation, or other irregularities identified during the course of the engagement.

The Consultant may perform inventory reconciliation procedures, records comparisons, data analysis, document verification procedures, inventory sampling procedures, and other forensic review procedures reasonably necessary to support findings, conclusions, and recommendations associated with the engagement.

The Consultant shall evaluate whether inventory records and asset documentation appear to be maintained in accordance with applicable City policies, procedures, operational practices, records management requirements, and accepted governmental asset accountability practices.

3. Equipment Assignment and Custody Review

The Consultant shall review and evaluate procedures, documentation, and practices associated with the assignment, issuance, custody, reassignment, transfer, and accountability of City-issued equipment and assets.

The Consultant shall review employee assignment documentation, acknowledgment records, custody records, departmental assignment practices, transfer documentation, authorization records, and other materials associated with equipment assignment and accountability practices relevant to the Scope of Services identified herein.

The Consultant shall identify discrepancies, unsupported assignments, missing documentation, inconsistent records, custody irregularities, unauthorized possession concerns, or other issues affecting equipment accountability and custody practices identified during the course of the engagement.

The Consultant shall evaluate whether existing assignment and custody practices support adequate accountability, documentation, tracking, and oversight associated with City-issued equipment and assets.

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4. Equipment Return and Separation Procedures Review

The Consultant shall review and evaluate procedures, documentation, and practices associated with equipment return requirements, separation-related asset recovery procedures, reassignment practices, and equipment accountability processes applicable to current and former employees.

The Consultant shall review separation-related documentation, return records, acknowledgment documentation, recovery procedures, inventory reconciliation records, and other materials relevant to the recovery, reassignment, or return of City-issued equipment and assets.

The Consultant shall identify unresolved equipment return issues, missing assets, unsupported return documentation, incomplete recovery records, procedural deficiencies, control weaknesses, or other irregularities identified during the course of the engagement.

The Consultant shall evaluate whether existing procedures associated with employee separation, equipment recovery, reassignment, and return processes appear adequate to support governmental accountability, operational control, and proper asset management practices.

5. Internal Controls Assessment

The Consultant shall review and assess internal controls, operational procedures, records management practices, inventory accountability measures, reconciliation procedures, approval processes, custody controls, and other administrative practices associated with

City-issued equipment and asset accountability.

The Consultant shall evaluate whether existing internal controls and operational practices reasonably support accountability, documentation, authorization, inventory tracking, reconciliation, safeguarding of assets, records retention, and compliance with applicable

City policies, procedures, and operational requirements.

The Consultant shall identify control deficiencies, procedural weaknesses, documentation gaps, inconsistent practices, segregation of duties concerns, oversight deficiencies, noncompliance issues, or other internal control concerns identified during the course of the engagement.

The Consultant may provide recommendations for strengthened controls, improved accountability procedures, enhanced documentation practices, operational process improvements, reconciliation controls, oversight enhancements, and corrective actions reasonably related to findings associated with the engagement.

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6. Identification of Findings and Irregularities

The Consultant shall identify, document, analyze, and report findings, discrepancies, unsupported records, unresolved equipment return issues, missing assets, procedural weaknesses, internal control deficiencies, noncompliance issues, and other irregularities identified during the course of the engagement.

The engagement may include identification and analysis of potential fraud, waste, abuse, misconduct, misappropriation of assets, procurement irregularities, unauthorized activities, unsupported transactions, records inconsistencies, or other improper activities associated with the Scope of Services identified herein.

The Consultant shall maintain appropriate documentation, evidentiary support, analyses, workpapers, and supporting records sufficient to support findings, conclusions, recommendations, and reporting associated with the engagement in accordance with applicable professional standards and GAGAS requirements.

The Consultant shall promptly communicate significant findings, material irregularities, suspected fraud concerns, or significant control deficiencies identified during the engagement to designated City representatives in accordance with communication and reporting protocols established by the City.

7. Reporting and Recommendations

The Consultant shall prepare and present written reports, findings summaries, observations, analyses, recommendations, and other reporting deliverables associated with the engagement.

Reporting may include:

identification of findings and irregularities;

descriptions of procedural weaknesses and internal control deficiencies;

records-related observations;

inventory reconciliation concerns;

unresolved equipment accountability issues;

compliance concerns;

corrective action recommendations;

operational improvement recommendations; and other matters reasonably related to the Scope of Services identified herein.

Prior to issuance or release of any final report, findings, recommendations, or conclusions associated with the engagement, the Consultant shall first present draft findings and preliminary observations to the City Administrator and Director of Finance for administrative review and discussion.

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The Consultant shall provide the City with a reasonable opportunity to review draft reports for factual accuracy, clarification of information, identification of confidential or legally protected information, and discussion of operational or administrative matters prior to finalization of the report. Nothing contained herein shall impair the

Consultant’s professional independence, judgment, findings, conclusions, or reporting obligations under applicable professional standards.

The Consultant may be required to participate in meetings, presentations, work sessions, or discussions associated with findings, recommendations, corrective actions, or final reporting related to the engagement.

B. Deliverables

B1. Work Plan and Project Schedule

The Consultant shall develop and submit a detailed work plan and project schedule associated with the engagement. The work plan shall identify anticipated phases of work, proposed methodologies, investigative procedures, anticipated timelines, records requests, coordination activities, reporting milestones, anticipated deliverables, review periods, and estimated completion dates associated with the Scope of Services identified herein.

The work plan and project schedule shall include identification of key personnel assigned to the engagement, anticipated communication protocols, and procedures associated with coordination with designated City representatives.

The work plan and project schedule shall remain subject to review and approval by the

City and may be revised, supplemented, or adjusted during the course of the engagement by mutual agreement as necessary to support operational requirements, records availability, scheduling considerations, or other matters associated with the engagement.

B2. Records Review and Supporting Documentation

The Consultant shall maintain appropriate documentation, analyses, workpapers, evidentiary support, records review documentation, inventory reconciliation analyses, interview documentation, supporting schedules, summaries, and other materials necessary to support findings, conclusions, observations, recommendations, and reporting associated with the engagement.

Supporting documentation shall be maintained in accordance with Generally Accepted

Government Auditing Standards (“GAGAS”), applicable professional standards, and accepted governmental forensic audit practices.

The Consultant shall provide supporting documentation, summaries, schedules, analyses, or other materials reasonably requested by the City in connection with the review of findings, observations, recommendations, or reporting associated with the engagement, MCD-FIN-RFP-FY26-03 Page 19 of 54 subject to applicable confidentiality requirements, legal considerations, and professional standards.

All workpapers, analyses, supporting documentation, electronic records, reports, schedules, and materials produced in connection with the engagement shall become the property of the City unless otherwise prohibited by law or applicable professional standards.

B3. Draft Findings and Preliminary Observations

Prior to issuance or release of any final report, findings, recommendations, or conclusions associated with the engagement, the Consultant shall prepare and present draft findings and preliminary observations to the City Administrator and Director of Finance for administrative review and discussion.

Draft findings and preliminary observations may include:

identified discrepancies;

unsupported records;

unresolved equipment return issues;

missing assets;

procedural weaknesses;

internal control deficiencies;

noncompliance concerns;

irregularities;

investigative observations;

and preliminary recommendations associated with the Scope of Services identified herein.

The Consultant shall provide the City with a reasonable opportunity to review draft reports and preliminary observations for factual accuracy, clarification of information, identification of confidential, sensitive, or legally protected information, and discussion of operational or administrative matters prior to finalization of the report.

Nothing contained herein shall impair the Consultant’s professional independence, judgment, findings, conclusions, or reporting obligations under applicable professional standards or GAGAS requirements.

B4. Final Report and Executive Summary

Upon completion of the engagement, the Consultant shall prepare and submit a final written report and executive summary documenting the results of the engagement.

The final report may include:

descriptions of procedures performed;

findings and observations;

identified discrepancies or irregularities;

unresolved accountability concerns;

MCD-FIN-RFP-FY26-03 Page 20 of 54 internal control deficiencies;

noncompliance issues;

records-related observations;

inventory reconciliation concerns;

supporting analyses;

corrective action recommendations;

operational improvement recommendations;

and other matters reasonably related to the Scope of Services identified herein.

The executive summary shall provide a concise summary of significant findings, observations, conclusions, recommendations, and other material matters identified during the engagement.

The Consultant may be required to participate in meetings, presentations, work sessions, discussions, or briefings associated with the final report, findings, recommendations, corrective actions, or other matters related to the engagement.

C. Project Timeline and Milestones

The selected Consultant shall commence services upon execution of the Agreement and issuance of any required authorization to proceed by the City.

The Consultant shall perform the engagement in accordance with the approved work plan, project schedule, and applicable timelines established by the City and the selected

Consultant during the project initiation and kickoff phase.

The engagement schedule may include, but shall not be limited to:

project initiation and kickoff;

records requests and records review;

inventory and documentation analysis;

interviews and coordination activities;

investigative procedures and reconciliation activities;

draft findings and preliminary observations;

administrative review of draft findings;

final reporting; and project closeout activities.

The Consultant shall provide periodic status updates regarding the progress of the engagement, including updates regarding records requests, project milestones, anticipated reporting schedules, significant issues affecting the engagement, and any circumstances that may impact the project schedule or anticipated completion dates.

The City reserves the right to revise, supplement, suspend, extend, accelerate, or otherwise modify project timelines, milestones, deliverable dates, sequencing of work, or scheduling requirements as determined necessary by the City in connection with

MCD-FIN-RFP-FY26-03 Page 21 of 54 operational requirements, records availability, legal considerations, administrative needs, or matters identified during the course of the engagement.

Any modifications to the project schedule or milestones shall be coordinated through designated City representatives

D. City Responsibilities

The City shall designate representatives authorized to coordinate with the Consultant regarding matters associated with the engagement, including records access, scheduling coordination, communication protocols, requests for information, meetings, and review of deliverables.

The City shall make available records, documentation, policies, procedures, inventory information, assignment records, operational information, and other materials determined by the City to be relevant and necessary for performance of the engagement, subject to applicable confidentiality requirements, legal considerations, operational limitations, records availability, redaction requirements, security considerations, and other restrictions determined necessary by the City.

The City shall coordinate reasonable access to designated personnel, facilities, records, systems, and information necessary to support the Scope of Services identified herein, subject to operational requirements, scheduling considerations, confidentiality requirements, and applicable federal, state, and local laws and regulations.

The City shall review deliverables, draft findings, preliminary observations, recommendations, reports, schedules, and other submissions provided by the Consultant and may provide comments, clarification requests, factual corrections, operational input, or administrative feedback associated with the engagement.

Nothing contained herein shall obligate the City to disclose records, information, communications, materials, or documentation determined by the City to be confidential, privileged, protected, restricted, unavailable, or otherwise exempt from disclosure under applicable law.

The City reserves the right to request additional analyses, clarification, supplemental information, revised reporting, additional supporting documentation, or additional services reasonably related to matters identified during the course of the engagement, subject to the terms and conditions of the Agreement and applicable procurement requirements.

MCD-FIN-RFP-FY26-03 Page 22 of 54

III. INSTRUCTIONS TO PROPOSERS

A. Notice

The City of McDonough is soliciting sealed proposals from qualified firms to provide professional forensic audit and internal controls assessment services in accordance with the requirements, specifications, terms, and conditions identified within this Request for

Proposals (“RFP”).

All proposals shall be submitted in accordance with the instructions, requirements, schedules, and procedures identified herein. Failure to comply with solicitation requirements may result in the proposal being deemed non-responsive.

The City reserves the right to reject any or all proposals, waive informalities or technicalities, request clarification of proposals, request additional information, negotiate with responsive and responsible Proposers, cancel the solicitation, reissue the solicitation, or otherwise act in the best interests of the City in accordance with applicable laws, regulations, policies, and procurement procedures.

B. Procurement Schedule

The anticipated procurement schedule associated with this solicitation is as follows:

EVENT DATE

Release of

Solicitation May 14, 2026

Pre-Proposal

Conference

May 28,2026 @ 10:00 A.M Eastern Standard Time

(**Please Click on the Link Below to Register in

Advance**)

Pre-Proposal Conference Link - MCD-FIN-RFP-FY26-

003 - Forensic Audit

Deadline for

Written Questions June 4, 2026 – @ 2:00 P.M. Eastern Standard Time

Proposal

Submission

Deadline

June 12, 2026 – 3:00 PM Eastern Standard Time

The City reserves the right to revise, extend, supplement, or otherwise modify the procurement schedule at any time through formal written addendum.

MCD-FIN-RFP-FY26-03 Page 23 of 54

C. Pre-Proposal Conference

An pre-proposal conference shall be conducted to provide an overview of the solicitation, Scope of Services, procurement schedule, proposal requirements, administrative expectations, and related matters associated with the engagement.

Attendance is not mandatory but is strongly encouraged.

Statements, interpretations, comments, or clarifications provided during the pre-proposal conference shall not be considered binding unless formally issued by the City through written addendum.

The applicable date, time, location, participation requirements, and related instructions associated with the pre-proposal conference shall be identified within the procurement schedule or subsequently issued through formal written addendum.

D. Submission of Proposals

1. Submission Requirements

Proposals shall be submitted in sealed form no later than the date and time identified within this solicitation. Late proposals may be deemed non-responsive and may not be considered.

Proposals shall be submitted in the format, quantity, and manner identified within this solicitation. The Proposer shall be solely responsible for ensuring timely delivery of the proposal.

All proposals shall remain valid for a period of not less than one hundred twenty (120) calendar days following the proposal submission deadline unless otherwise agreed to by the City.

2. Proposal Format and Organization

Proposals shall be organized in a clear and logical manner and shall contain sufficient detail to permit thorough evaluation by the City.

Proposals should include, at a minimum:

cover letter;

firm qualifications and experience;

project approach and methodology;

proposed project schedule;

staffing and key personnel;

governmental forensic audit and GAGAS experience;

references;

completed required forms and certifications; and cost proposal information.

MCD-FIN-RFP-FY26-03 Page 24 of 54

The City reserves the right to request additional information, clarification, or supplemental materials from any Proposer.

3. Technical Proposal Requirements

The technical proposal shall demonstrate the Proposer’s understanding of the engagement, qualifications, governmental forensic audit experience, technical capabilities, staffing approach, proposed methodologies, investigative procedures, and ability to perform the Scope of Services identified herein.

The technical proposal should address:

understanding of the engagement;

proposed approach and methodology;

GAGAS experience;

governmental forensic audit experience;

internal controls assessment experience;

project staffing and organizational capacity;

proposed schedule and work plan;

relevant project experience; and references for similar governmental engagements.

4. Cost Proposal Requirements

The cost proposal shall clearly identify all proposed fees, rates, expenses, reimbursable costs, assumptions, optional services, and other pricing information associated with the engagement.

Cost proposals shall be submitted in the format identified within the Cost Proposal Form and shall remain valid for the duration of the proposal validity period unless otherwise agreed to by the City.

The City reserves the right to negotiate pricing, scope adjustments, optional services, or contractual terms with the selected Proposer.

5. Requests for Clarification

The City reserves the right to request clarification, supplemental information, corrections of minor irregularities, or additional supporting documentation from any Proposer for purposes of evaluating responsiveness, responsibility, qualifications, experience, technical approach, pricing, or compliance with solicitation requirements.

Requests for clarification shall not provide an opportunity for the Proposer to materially modify the proposal or alter the substance of the proposal after the submission deadline.

MCD-FIN-RFP-FY26-03 Page 25 of 54

6. Withdrawal of Proposals

A Proposer may withdraw its proposal prior to the proposal submission deadline by submitting written notice to the designated Procurement Contact.

After the proposal submission deadline, proposals may not be withdrawn except in accordance with applicable laws, regulations, and procurement procedures.

E. Consideration of Proposals

All proposals received in response to this solicitation shall be reviewed and evaluated by the City in accordance with the evaluation criteria, procurement procedures, and applicable laws identified herein.

The City may consider factors including, but not limited to:

responsiveness;

qualifications;

governmental forensic audit experience;

GAGAS experience;

technical approach;

staffing;

organizational capacity;

references;

pricing;

and overall ability to perform the engagement in the best interests of the City.

The City reserves the right to request interviews, presentations,…