RP035_26 INV.pdf

September 16, 2026

REQUEST FOR PROPOSAL

RP035-26

The Gwinnett County Board of Commissioners is soliciting competitive sealed proposals from qualified Consultants for the Provision of Audit Services on a Multi-Year Contract for the Department of Financial Services.

Proposals must be returned in a sealed container marked on the outside with the Request for Proposal number and Company Name. Proposals will be received until 2:50 p.m. local time on October 13, 2026, at the Gwinnett County Financial Services - Purchasing Division – 2nd Floor, 75 Langley Drive, Lawrenceville, Georgia 30046. Any proposal received after this date and time will not be accepted. Proposals will be publicly opened, and only names of submitting firms will be read at 3:00 PM. Please use the link found here to join, or by dialing 1-323-676-6170. Access Code is: 549 849 364#. A list of firms submitting proposals will be available the following business day at www.GwinnettCounty.com.

A pre-proposal conference is scheduled for 10:00 a.m. on September 24, 2026. Please use the link found here to join, or by dialing 1-323-676-6170. Access Code is: 448 677 125#. All consultants are urged to attend. Questions regarding proposals should be directed to Blake Christopher, Purchasing Associate II at Blake.Christopher@GwinnettCounty.com, no later than 2:00 p.m. on September 29, 2026.

Proposals are legal and binding upon the vendor when submitted. One (1) unbound 8 ½” x 11” single sided marked “original”, four (4) exact copies minus the fee proposal, one (1) electronic copy on a flash drive (labeled Technical), one

(1) copy of the fee proposal should be submitted. Fee Proposal should be submitted in a separate sealed envelope.

Successful firm will be required to meet insurance requirements. The Insurance Company should be authorized to do business in Georgia by the Georgia Insurance Department and must have an A.M. Best rating of A-10 or higher.

Gwinnett County does not discriminate on the basis of disability in the admission or access to its programs or activities. Any requests for reasonable accommodations required by individuals to fully participate in any open meeting, program or activity of Gwinnett County Government should be directed to the ADA Coordinator at the Gwinnett County Justice and Administration Center, 770-822-8165.

The written proposal documents supersede any verbal or written prior communications between the parties.

Selection criteria are outlined in the request for proposal documents. Gwinnett County reserves the right to reject any or all proposals to waive technicalities, and to make an award deemed in its best interest.

Award notification will be posted after award on the County website, www.gwinnettcounty.com and companies submitting a proposal will be notified via email.

We look forward to your proposal and appreciate your interest in Gwinnett County.

Blake Christopher Purchasing Associate II

The following pages should be returned with your proposal:

Cost Schedule (separate sealed envelope), Pages 18-19 Firm Information, Page 20 References, Page 21 Contractor Affidavit, Page 25 Code of Ethics, Page 26 https://teams.microsoft.com/meet/25705620858158?p=rfyJ4ezVJ8x07AO6jL http://www.gwinnettcounty.com/ https://teams.microsoft.com/meet/267623331397585?p=jQ8TyFz2RLJnPUVAtf http://www.gwinnettcounty.com/

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REQUEST FOR PROPOSAL

MULTI-YEAR CONTRACT FOR PROVISION OF AUDIT SERVICES

I. Introduction

The County requests proposals for qualified firms to examine and express an opinion on its basic financial statements for fiscal years 2026 through 2030, as well as opinions on designated authorities, specific funds, and sales tax proceeds. The engagement will also include Auditor's assistance in preparing note disclosures and a review of the County generated Annual Comprehensive Financial Report (ACFR). The County's fiscal year runs from January 1 through December 31. Additional audit services are defined within the Request for Proposal (RFP) that include performing services related to bond issues, a separate financial audit of the Gwinnett Convention and Visitors Bureau and Gas South District; separate financial audits and compliance reviews on Sales Tax Funds; a separate audit of Cities Special Purpose Local Option Sales Tax (SPLOST) expenditures; a separate audit of the Alternative Dispute Resolution fund; a separate audit of the Law Library; and a separate audit of the Urban Redevelopment Agency. A detailed list of deliverables under this contract is provided in Section III.

The County’s intention is to award a contract for this proposal to one (1) firm in its entirety;

however, the County reserves the right to award to more than one firm per services as defined, as deemed in the County’s best interest. There are no expressed or implied obligations for the County to reimburse responding firms for any expenses incurred in preparing proposals in response to this proposal. The full cost of proposal preparation and interview presentation (if required) is to be borne by the proposing firm. Proposals must be signed in ink by a company official who has authorization to commit company resources.

The proposal and the successful proposal will become part of a written contract between the County and the proposing firm. The contract shall be on forms supplied by the County. A sample contract has been included for review by the proposer’s legal counsel.

II. Background Gwinnett County is a suburban county of 437 square miles with an estimated population of 1,020,383 as of July 1, 2025 and is located within the central ten-county region of metropolitan Atlanta. There are seventeen incorporated municipalities located within the County; however, over 74.2% of the population resides in the unincorporated portion of the County. The County had a total of 6,390 authorized full-time positions, including appointed and elected officials, during 2025 with a total personal services cost of approximately $769 million.

The governing authority of the County consists of a five-member Board of Commissioners, including a full-time Chairperson elected at large and four part-time Commissioners elected within districts. The County operates under the County Administrator form of management and has fifteen operating departments. The County Administrator reports directly to the Board and oversees the activities of the fifteen appointed County department heads. In addition, the County Administrator's Office also acts as a liaison for the Board of Commissioners with other elected officials.

The County government provides a wide array of services to its citizens including "traditional" county government functions such as construction and maintenance of roads and court-related activities, as well as municipal functions such as police, fire, recreation, emergency services, and

RP035-26 Page 3 water and sewerage. Sanitation services are also provided to citizens through a franchise arrangement with private firms. The County's Public School System is operated by the Gwinnett County Board of Education, a separately elected body. The 2024 Annual Comprehensive Financial Report (ACFR) contains additional information about the County, particularly in the Transmittal Letter and Statistical Section. The 2024 ACFR can be found by following this link Financial Services

- Gwinnett County - Gwinnett.

The entity to be audited includes fifteen departments directly under the County Administrator, as well as departments headed by elected officials and judicially appointed department directors. The elected officials include Chief Magistrate, Clerk of Court, District Attorney, Probate Court Judge, Sheriff, Solicitor, State Court Judges, Superior Court Judges and the Tax Commissioner. The judicially appointed department heads include Juvenile Court Judges, Recorder's Court Judges, Clerk of Recorder’s Court, and Court Administrator. These various agency funds are administered by elected or appointed officials and are included within the County's financial reporting entity. Also included are the Water and Sewerage Authority, the Public Facilities Authority, the Recreation Authority, the Airport Authority, the Gwinnett County Public Library System, the Gwinnett County Board of Health, the Stormwater Authority, the Development Authority, and the Urban Redevelopment Agency.

The entity does not include several independent boards or authorities that were established under the Constitution of the State of Georgia. The principal entities not included are the Gwinnett County Board of Education, Gwinnett County Hospital Authority, Gwinnett County Arts Authority, Gwinnett County Industrial Building Authority, Gwinnett County Housing Authority, the Board of Family and Children Services, the Georgia Bioscience Joint Development Authority, and the Joint Development Authority of DeKalb, Newton, and Gwinnett County. Audits of these entities are performed by outside State/Federal agencies or private firms.

The internal audit function is housed within the Office of Internal Audit, which reports to the Board of Commissioners. The Office of Internal Audit works directly with the County Administrator’s office on a daily basis to build a Committee of Sponsoring Organizations (COSO) based audit approach, as well as having responsibility for overseeing the County’s Performance Management Program. The Office of Internal Audit routinely provides updates to the Board of Commissioners, covering a wide range of topics with a focus on audit results and performance metrics. The Internal Audit Function also works closely with the external Auditors to ensure proper audit coverage. The main focus of the Internal Audit Function is to provide a review of internal controls, across all departments, by performing a range of audits which include financial, compliance, and operational reviews. Routine updates may be provided to the Executive Audit Committee outlining any control issues and recent audit activity.

The Gwinnett County Public Employees Retirement System (the “Plan”) is a single-employer defined benefit pension plan. BNY Mellon Bank is the Custodian for the Plan. Transamerica Inc. is the Third Party Administrator. The present Plan covers all employees of the County who are members of the Defined Benefit Pension Plan and, as of January 1, 2025 had 553 active members. The Plan was created as a successor to a previous plan by action of the Board of Commissioners on September https://www.gwinnettcounty.com/government/departments/financial-services https://www.gwinnettcounty.com/government/departments/financial-services

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19, 2006. The previous plan was the agent-multiple employer Association of County Commissioners of Georgia Defined Benefit Plan.

Full-time employees with an employment or re-employment date before December 31, 2006, who did not elect to participate in the Defined Contribution Plan discussed below, are eligible to participate in the Plan. The County is required to contribute annually an actuarially determined amount to the Plan’s trust.

The County also has a Defined Contribution Pension Plan (DC Plan) established by the County on August 1, 2000. Voya Financial administers the Plan and, as of December 31, 2025 there were 5143 active participants.

Plan participants are required to make an irrevocable election of either 5.0 or 7.5 percent annual contribution of their pensionable earnings. The County is required to contribute 11.5 percent of pensionable earnings (for employees hired prior to January 1, 2007) or 7.0 percent of pensionable earnings (for employees hired after January 1, 2007).

The 2024 ACFR contains additional information regarding the pension plans, particularly in the Notes to the Financial Statements (Note 14).

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A listing of Funds currently used by the County, as of January 1, 2026 is shown below. Funds for each color are reported as one fund in the ACFR. The magnitude of their financial positions and operations can be seen in the ACFR for Fiscal Year Ended 2024.

Governemental Funds -Shaded funds are combined and reported together Oracle Fund Oracle Fund Name Fund Group/Parent ACFR Major/Minor 101 General Fund General Fund General Fund Major 199 Pooled Payroll Remittance Fund General Fund 202 Fire and EMS District Fund Special Revenue Funds Fire and EMS District Major 204 Development & Enforcement District Fund Special Revenue Funds Other Governmental Minor 205 Recreation Fund Special Revenue Funds Other Governmental Minor 206 Police Services District Fund Special Revenue Funds Police Services District Major 207 Street Lighting Fund Special Revenue Funds Other Governmental Minor 208 Speed Hump Fund Special Revenue Funds Other Governmental Minor 209 Loganville EMS District Fund Special Revenue Funds Other Governmental Minor 210 Economic Development Tax Fund Special Revenue Funds Other Governmental Minor 215 Jimmy Carter Boulevard TAD Fund Special Revenue Funds Other Governmental Minor 216 Indian Trail TAD Fund Special Revenue Funds Other Governmental Minor 217 Park Place TAD Fund Special Revenue Funds Other Governmental Minor 218 Lake Lucerne TAD Fund Special Revenue Funds Other Governmental Minor 219 Gwinnett Place TAD Fund Special Revenue Funds Other Governmental Minor 220 The Exchange at Gwinnett TAD Fund Special Revenue Funds Other Governmental Minor 230 E-911 Fund Special Revenue Funds Other Governmental Minor 231 Tourism Fund Special Revenue Funds Other Governmental Minor 232 Stadium Fund Special Revenue Funds Other Governmental Minor 233 Authority Imaging Fund Special Revenue Funds Other Governmental Minor 234 Juvenile Court Supervision Fund Special Revenue Funds Other Governmental Minor 235 Tree Bank Fund Special Revenue Funds Other Governmental Minor 236 Opioid Remediation Fund Special Revenue Funds Other Governmental Minor 250 Sheriff Special Justice Fund Special Revenue Funds Other Governmental Minor 251 Sheriff Special Treasury Fund Special Revenue Funds Other Governmental Minor 252 Sheriff Special State Fund Special Revenue Funds Other Governmental Minor 253 Police Special Justice Fund Special Revenue Funds Other Governmental Minor 254 Police Special State Fund Special Revenue Funds Other Governmental Minor

255 Crime Victims Assistance Fund Special Revenue Funds Other Governmental Minor 256 DA Federal Justice Asset Sharing Fund Special Revenue Funds Other Governmental Minor 257 DA Federal Treasury Asset Sharing Fund Special Revenue Funds Other Governmental Minor 258 DA Special State Fund Special Revenue Funds Other Governmental Minor 259 Back the Blue Fund Special Revenue Funds Other Governmental Minor 265 Corrections Inmate Welfare Fund Special Revenue Funds Other Governmental Minor

266 Sheriff Inmate Fund Special Revenue Funds Other Governmental Minor 271 CDBG & Related Grants Fund-External Special Revenue Funds Other Governmental Minor 272 Neighborhood Stabilization Program Special Revenue Funds Other Governmental Minor 274 Miscellaneous Grant Fund Special Revenue Funds Other Governmental Minor 275 Fiscal Agent Coalition Grant Fund-Ext Special Revenue Funds Other Governmental Minor 273 Covid-ERA Grant Fund Special Revenue Funds Other Governmental Minor 276 Covid-19 Grant Fund Special Revenue Funds Cares Act Grant Minor 277 Covid-ARPA Fund Special Revenue Funds Covid-ARPA Major 301 General Capital Fund Capital Project Funds Other Capital Projects Major 302 Fire and EMS Capital Fund Capital Project Funds Other Capital Projects Major 304 Development & Code Enforcement Capital Capital Project Funds Other Capital Projects Major 305 Recreation Capital Fund Capital Project Funds Other Capital Projects Major 306 Police Capital Fund Capital Project Funds Other Capital Projects Major 308 Special Capital Fund Capital Project Funds Other Capital Projects Major 310 Capital Vehicle Replacement Fund Capital Project Funds Other Capital Projects Major 314 2014 Special Purpose Local Option Sales Tax Capital Project Funds 2014 Sales Tax Major 317 2017 Special Purpose Local Option Sales Tax Capital Project Funds 2017 Sales Tax Major 323 2023 Special Purpose Local Option Sales Tax Capital Project Funds 2023 Sales Tax Major 425 The Exchange at Gwinnett TAD Debt Srvc Fund Special Revenue Funds Other Governmental Minor

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Enterprise Funds - Shaded funds are combined and reported together Oracle Fund Oracle Fund Name Fund Group/Parent ACFR Major/Minor 501 Water and Sewer Operating Fund Enterprise Funds Water and Sewerage Major 502 Water & Sewer Renewal & Extension Fund Enterprise Funds Water and Sewerage Major 503 Water & Sewer System Development Charges Enterprise Funds Water and Sewerage Major 505 2020 W&S Bond Construction Fund Enterprise Funds Water and Sewerage Major 525 W/S Series 2016A Sinking Fund Enterprise Funds Water and Sewerage Major 526 W/S Series 2016 Sinking Fund Enterprise Funds Water and Sewerage Major 527 W/S Series 2019 Sinking Fund Enterprise Funds Water and Sewerage Major 528 W/S Series 2020 Sinking Fund Enterprise Funds Water and Sewerage Major 529 W/S Series 2021 Sinking Fund Enterprise Funds Water and Sewerage Major 550 Stormwater Operating Fund Enterprise Funds Stormwater Major 551 Stormwater Renewal & Extension Fund Enterprise Funds Stormwater Major 560 Solid Waste Operating Fund Enterprise Funds Solid Waste Major 561 Solid Waste Renewal & Extension Fund Enterprise Funds Solid Waste Major 570 Airport Operating Fund Enterprise Funds Other Enterprise Funds Minor 571 Airport Renewal & Extension Fund Enterprise Funds Other Enterprise Funds Minor 572 Local Transit Operating Fund Enterprise Funds Other Enterprise Funds Minor 573 Local Transit Renewal & Extension Fund Enterprise Funds Other Enterprise Funds Minor 580 Economic Development Funds Enterprise Funds Economic Development Funds Major

Internal Service Funds - Shaded funds are combined and reported together

601 Administrative Support Fund Internal Service Funds Internal Service Funds Minor 605 Group Self-Insurance Fund Internal Service Funds Internal Service Funds Minor 610 Fleet Management Fund Internal Service Funds Internal Service Funds Minor 611 Risk Management Fund Internal Service Funds Internal Service Funds Minor 612 Workers Compensation Fund Internal Service Funds Internal Service Funds Minor 613 Auto Liability Fund Internal Service Funds Internal Service Funds Minor

Fiduciary Funds - Shaded funds are combined and reported together

701 DB Pension Trust Trust Funds Fiduciary N/A 702 Rabbi Trust Trust Funds Fiduciary N/A 711 OPEB Trust Fund Trust Funds Fiduciary N/A

Authorities and Custodial Funds - Shaded funds are combined and reported together 810 Development Authority Fund Authorities Component Unit N/A 820 Police Pre-Forfeiture Fund Custodial Funds Custodial Funds N/A

Accounting Systems and Records The County's financial records are currently maintained in the Oracle Fusion ERP (Enterprise Resource Planning) Suite, more commonly known as Oracle Fusion. This ERP provides a fully integrated suite of finance and operations applications that are built on a common data model – providing a single source of truth for data. As of September 2025, the County has implemented the following:

• Financials Cloud including Accounts Payable, Accounts Receivable, Cash Management, Budgetary Control, Expenses, Fixed Assets, and the General Ledger.

• Procurement Cloud including Purchasing, Sourcing, Self Procurement Management, and Supplier Management.

• Project and Portfolio Management Cloud including Grants Management, Project Billing & Revenue, and Project Costing.

• Supply Chain & Manufacturing Cloud including Inventory Management and Product Management.

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• Enterprise Performance Management (EPM) Cloud including Oracle Planning for Budgeting, Narrative Reporting, Rolling Forecasts, and Strategic Modeling.

The Oracle Human Capital Management Cloud will go live mid-September 2026 including Human Resources, Talent Management, Workforce Management, and Payroll & Compensation.

Multiple third-party applications have been integrated into Oracle. These integrations provide efficiencies for several types of business processes including:

• Customer billing and collections such as property taxes, development permits, business licenses, utilities, transit service, fleet, solid waste, and retiree benefits.

• Supplier payments such as jurors, indigent defense attorneys, insurance claims, utility providers, and benefit providers.

• Investment and debt management transactions.

• Banking transactions.

The County's banking services are provided under a separate contract with Wells Fargo.

Generally, the operating funds of the County are deposited into the County's Master Concentration Account. Zero balance account structures support most disbursement activity, including Payroll Clearing and Accounts Payable as well as some depository accounts, including Parks & Recreation, Treasury Management, and Emergency Medical Services Digitech. A listing of the current bank accounts, as of January 1, 2026 is below.

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Account Name Bank Account Name Bank 2014 Sales Tax Wells Fargo Sales Tax 2017 Home Trust Bank 2017 Sales Tax Wells Fargo Sales Tax 2014 Home Trust Bank 2023 Sales Tax Wells Fargo Operating Home Trust Bank Animal Welfare & Enforcement Donation Wells Fargo ADR Money Market Home Trust Bank Clerk of Court - Several Hundred Various Wells Fargo ADR Home Trust Bank Clerk of Court Passport Fees Wells Fargo Law Library Truist Bank Disbursements ZBA Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County BOC Property Tax Escrow Account Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County Corrections Department Inmate Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County District Attorney Special Operations Account Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County EMS/Digitech Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County Police Department Federal Equitable Sharing Account Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County Prior Pre-Forfeiture Holding Account (1993-2023) Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County Sheriff's Office Federal/Justice Equitable Sharing Account Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County Sheriff's Office Federal/Treasury Equitable Sharing Account Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County Tax Commissioner Dept of Motor Vehicle Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County Tax Commissioner Dept of Property Tax Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County Tax Commissioner Tax Sale Escrow Account Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett County URA Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett District Attorney Federal Equitable Sharing Account Wells Fargo Gwinnett County Police SIS Renesant Bank Gwinnett SOA Local Wells Fargo Gwinnett County Police SIS Renesant Bank Juvenile Court Cash Bond Wells Fargo Gwinnett County Police SIS Renesant Bank Juvenile Court Probation Restitution Wells Fargo Gwinnett County Police SIS Renesant Bank Juvenile Court Probation Supervision Wells Fargo Gwinnett County Police SIS Renesant Bank Juvenile Court Traffic Court Wells Fargo Gwinnett County Police SIS Renesant Bank Magistrate Ct Civil Costs Wells Fargo Gwinnett County Police SIS Renesant Bank Magistrate Ct Criminal Wells Fargo Gwinnett County Police SIS Renesant Bank Magistrate Ct Garnishments Wells Fargo Gwinnett County Police SIS Renesant Bank Magistrate Ct Trust Account Wells Fargo Gwinnett County Police SIS Renesant Bank Master Concentration Wells Fargo Gwinnett County Police SIS Renesant Bank OPR Investment Wells Fargo Gwinnett County Police SIS Renesant Bank Parks and Recreation-DDA Wells Fargo Gwinnett County Police SIS Renesant Bank Payroll ZBA Wells Fargo Gwinnett County Police SIS Renesant Bank Police Evidence Wells Fargo Gwinnett County Police SIS Renesant Bank Police Pre-Forfeiture Holding Account Wells Fargo Probate Court Checking Renesant Bank Recorder's Court Internal Checking Acct Wells Fargo Probate Court Missing Heir Account Renesant Bank Recorder's Court Internal Checking Acct Wells Fargo Development Authority of Gwinnett County - Checking Renesant Bank Special Registry Account Wells Fargo GWINNSTAD17 SF Regions Bank State Ct Cash Bonds Wells Fargo GWINNETT COUNTY EXPANSION 2018 PROJECT FUND Regions Bank State Ct Civil Costs Wells Fargo GWINNETT COUNTY EXPANSION 2018 SINKING FUND Regions Bank State Ct Fines Wells Fargo URA - 2018 Sinking Fund Regions Bank State Ct Garnishments Wells Fargo Gwinnett Center 2020AB Project Fund Regions Bank Superior Ct Authority Imaging Wells Fargo Gwinnett Center 2020AB Sinking Fund Regions Bank Superior Ct Cash Bonds Wells Fargo Gwinnett County 2024 URA Sinking Fund Regions Bank Superior Ct Civil Costs Wells Fargo Research 2020 Sinking Fund Regions Bank Superior Court Government Account Wells Fargo Research 2020 Project Fund Regions Bank Superior Ct Fines Wells Fargo GWINNTAD20 Tax Incremend Fund Regions Bank Superior Ct Real Estate Fees Wells Fargo GWINNTAD20 2020 Debt Service Reserve Regions Bank Treasury Management/HSA Wells Fargo GWINNTAD20 Principal Regions Bank W&S-ZBA Wells Fargo GWINNTAD20 Interest Regions Bank 2017 Sales Tax Pool - Safekeeping Bank of New York Mellon GWINNTAD20 Redemption Regions Bank 2023 Sales Tax Pool - Safekeeping Bank of New York Mellon Gwinnett Place Mall Bond Fund Regions Bank Operating Pool - Safekeeping Bank of New York Mellon GEFA Project Loans CW03-002NP Pension, OPENB, Rabbi Bank of New York Mellon GEFA Project Loans CWSRF 09-055 Series 2020 - Water & Sewer - Capital Improvement Bank of New York Mellon GEFA Project Loans CW04-005PA Phase I Series 2016 Revenue Bonds - Water & Sewer Bank of New York Mellon GEFA Project Loans CW04-005B Phase II Series 2016A Revenue Bonds - Water & Sewer Bank of New York Mellon GEFA Project Loans CW04-005PF40 Phase III Series 2019 SF Revenue Bonds - Water & Sewer Bank of New York Mellon GEFA Project Loans CW2022031 Series 2020 - Water & Sewer Bank of New York Mellon Office of Treasury and Fiscal Services 4950-75955 Gwinnett Metro Task Georgia Banking Office of Treasury and Fiscal Services 7070-14708 Inmate Fund Georgia Banking Office of Treasury and Fiscal Services 8425-156084 Online Bond Georgia Banking Office of Treasury and Fiscal Services 4951-192417 Sheriff Levy & Sale Georgia Banking Office of Treasury and Fiscal Services 4948-195854 Sheriff's Office Public Funds Georgia Banking Office of Treasury and Fiscal Services 4946-195855 Special Charities Georgia Banking Office of Treasury and Fiscal Services 4947 Training Account Georgia Banking Office of Treasury and Fiscal Services 4953-193244 Asset Forfeiture State/Local Georgia Banking Office of Treasury and Fiscal Services 4954 Benevolent Fund Georgia Banking Office of Treasury and Fiscal Services 4955 Detention Division Bond Georgia Banking Office of Treasury and Fiscal Services 4956 Escrow Georgia Banking Office of Treasury and Fiscal Services 4959-200843 Evidence Property Georgia Banking Office of Treasury and Fiscal Services (GA1 Prime) 8675700001 Explorer Post 699 Georgia Banking GRIP Georgia Banking

Services for trust accounts, such as bond construction funds or SPLOST (Special Purpose Local Option Sales Tax) funds are procured on an as needed basis, and represent a number of stand-alone accounts at various financial institutions.

Bank deposits at Wells Fargo are held in both interest and non-interest bearing accounts that receive an earnings credit rate of 140 basis points. Cash balances are analyzed daily and investments are purchased and sold according to the County’s operating cash needs.

Relationships with various financial institutions, broker-dealers, and investment managers have

RP035-26 Page 9 been established for purposes of investing these funds. All investments are managed in accordance with applicable State statues and the County’s investment policy.

The following table reflects the fund types and account groups used by the County, as well as the number of individual funds within each fund type as reported in the ACFR. In addition, the number of funds for each fund type for which annual budgets have been legally adopted are presented.

FUND TYPE/ ACCOUNT GROUP

NUMBER OF

INDIVIDUAL

FUNDS

NUMBER WITH

LEGALLY ADOPTED

ANNUAL BUDGETS

General Fund 1 1 Special Revenue Funds 40 31

Debt Service Funds 1 1 Capital Projects Funds 11 4

Enterprise Funds 18 11 Internal Service Funds 6 6

Custodial Funds 3 0

Governmental Fund Type Statements are prepared on the modified accrual basis of accounting in accordance with current accounting standards for governmental units. Proprietary Fund Type Statements, which include enterprise and internal service funds, are prepared on the accrual basis of accounting. Fiduciary Fund Type Statements, which include custodial, other post-employment benefits, and pension funds, are prepared on the accrual basis of accounting. Government-wide financial statements are prepared on the accrual basis of accounting. The County will make every effort to record all payables and receivables existing at year-end. The Accounts Payable System is operated in a dual-year processing mode for two weeks following year-end with all payments for prior year services charged directly to the prior year.

The Director of Financial Services is responsible for maintaining the County's accounting records, as well as for Budget controls, Purchasing procedures and controls, Risk Management/Insurance, Treasury, and Grants. The Director of Accounting oversees financial activities on a day-to-day basis for General Accounting (including capital assets), and Financial Reporting. The Financial Reporting and Accounting Managers are responsible for audit coordination and will meet on a weekly basis with the audit staff. The Director of Accounting, as well as the Financial Reporting and Accounting Managers, will be available as needed to confer with the audit staff, answer questions, and ensure that necessary information is provided to the Auditor on a timely basis.

Assistance from County Staff County staff will prepare confirmation letters, following the format provided by the Auditors, to banks, paying agents, and grantors; however, to the extent possible, we prefer the Auditors utilize a digital platform such as Confirmation.com. County staff will prepare General Ledger account balances and supporting detail schedules, and the Auditor will designate a secure website or other mechanism to receive such information from the County. County staff will provide the Auditors with access to Oracle to review documents, including journal vouchers and accounts payable vouchers. County staff will provide the Auditors with any other documents not available electronically. Adequate audit workspace will be provided in close proximity to the accounting and financial reporting teams. Prior year audit

RP035-26 Page 10 reports and working papers can be made available to the Auditors. Management letters from prior years can be made available, with the work plans prepared by the County in response. Any additional information required during the audit should be requested by the Auditors.

III. Scope of Services

Audit and Audit Objectives Proposals are requested for an examination and expression of opinion on the fair presentation of the basic financial statements, including governmental activities, business-type activities, aggregate discretely presented component units, major funds, aggregate remaining fund information, and the notes to the financial statements, in conformity with generally accepted accounting principles. The examination must be performed in accordance with government auditing standards issued by the U.S.

General Accounting Office, the Generally Accepted Auditing Standards (GAAS) established by the American Institute of Certified Public Accountants (AICPA), the Single Audit Act Amendments of 1996 and in accordance with Title 2, Part 200 of the U.S. Code of Federal Regulations (CFR). It must also meet the requirements of the applicable laws of the State of Georgia.

The Auditor is not required to audit the supporting schedules contained in the ACFR, which include combining non-major fund financial statements, introductory, statistical and disclosure statements, and the accompanying Schedule of Expenditures of Federal awards. However, the Auditor is to provide an "in-relation-to” report on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements and any additional testing required. The Auditor is not required to audit the statistical section of the report. The Auditor shall be responsible for performing certain limited procedures involving supplementary information required by the Governmental Accounting Standards Board (GASB) as mandated by generally accepted auditing standards.

The Auditor is not required to audit the supporting schedule of Special Sales Tax Proceeds. However, the Auditor is to provide an "in-relation-to” report on that schedule based on the auditing procedures applied during the audit of the financial statements.

An Audit Progress Report is required to be made each week by the Audit Manager or Senior Manager (a written report to be presented at the weekly meeting). The report should update the County on areas covered during the week, findings in those areas, and any recommendations for improvements.

Recommendations for improving the County's accounting procedures, internal controls, and other related areas should be developed by the Auditor during the course of the examination. Areas in need of improvement should be communicated verbally during the weekly meetings as described in the preceding paragraph. The findings and the recommendations for improvement should be summarized in a draft report (management letter). A copy of the draft is to be delivered to the Department of Financial Services Management, who will have a work plan prepared to address the recommendations.

Following this review, the Auditors will participate in a conference to discuss the management letter and the work plan drafts. The Auditors may also be required to present the audit results and recommendations to the following County staff: the Finance Director, the CFO/Deputy County Administrator, the County Administrator, the Chairperson of the Board of Commissioners, the Board of Commissioners, the Retirement Plans Management Committee, the Development Authority, Audit Committee, and any other County staff as determined in the future.

The Auditor may also be required to provide Bond Issue Services for the County on an as needed basis.

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Required Audit Reports The County will require the following reports for each year of the audit contract:

• A report on the fair presentation of the County’s financial statements for governmental activities, business-type activities, aggregate discretely presented component units, major funds, and the aggregate remaining funds along with an “in relation to” statement on the County’s combining non-major fund financial statements and Schedule of Expenditures of Federal Awards.

• A report on the Schedule of Expenditures of Federal Awards, notes to the Schedule of

Expenditures of Federal Awards and all reports on compliance and internal control necessary to comply with the Single Audit Act Amendments of 1996, and Uniform Guidance (2CFR Part 200) requirements, including the SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education, and Non-profit Organizations (as defined in the reporting year’s Compliance Supplement in 2CFR Part 200, Appendix XI). Completion of any Grant Certifications as may be required.

• Preparation and distribution of "in-relation-to” State of Georgia Supplemental Sales Tax Reports (include in cost of Sales Tax Funds reports).

The Auditor will perform an examination and express an opinion on the fair presentation of the following:

A) Water and Sewer Authority B) Airport Authority C) Recreation Authority D) Public Facilities Authority E) Gwinnett County Public Library System F) Development Authority G) Stormwater Authority H) Pension Trust Fund I) OPEB Trust Fund J) Defined Contribution Plan K) Gwinnett Convention and Visitors Bureau L) Gas South District M) Alternative Dispute Resolution Fund N) Law Library O) Urban Redevelopment Agency

The Auditor will perform a financial audit and prepare a compliance report on the following:

A) Hotel Motel Tax B) Motor Vehicle Excise Tax C) E-911 D) 2017 Sales Tax Fund E) 2023 Sales Tax Fund (and any succeeding SPLOST Programs/Funds as applicable) F) Cities SPLOST

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Review of/Assistance with Financial Statements Throughout the contract period the Auditor shall advise the County on implementation of new accounting standards as promulgated by authoritative bodies. The Auditor shall also advise the County on specialized accounting questions that may arise and any changes in Georgia State Law that may affect financial reporting. The County acknowledges its responsibility for the reliability, accuracy and completeness of all financial presentations.

The County intends to issue annually an Annual Comprehensive Financial Report (ACFR) prepared in conformity with generally accepted accounting principles and all applicable federal and state requirements. It will submit each ACFR to the Georgia Department of Audits as required by state law.

In addition, the ACFR will be submitted to the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Program. The County expects to receive the award each year.

The County staff will prepare the ACFR draft copy to include basic financial statements, which include government-wide financial statements, major fund financial statements, non-major fund statements, and supporting schedules. Auditors will be required to review the ACFR document and bring to management's attention any potential problems, as well as provide guidance in the preparation of specific note disclosures, or to actually prepare specific note disclosures.

The County staff will be responsible for ACFR production work to include printing and publishing. The County staff will participate in a thorough review of the draft ACFR document.

The County staff will provide, where applicable, financial statements for the following audit reports:

Development Authority, Water and Sewerage Authority, Recreation Authority, the Stormwater Authority and the Urban Redevelopment Agency

Required Audit Time Schedule The County’s fiscal year runs from January 1 through December 31. For each fiscal year, the audit is to be scheduled so that the County’s ACFR is completed and ready to publish by June 15th. County records will be available for testing at any time. The County's cut-off for all automatic year-end accruals is normally set for the 10th workday in January. The cut-off for manual accruals is normally set for the 20th workday in January. All funds will be closed and ready for audit by the beginning of February each year.

With the implementation of GASB 63/65 and 74/75, the Library System audit (discretely presented component unit) causes a delay in publishing the ACFR due to the timing of pension and OPEB data required from the State. However, every effort should be made to meet the June 15th deadline for all other funds.

Following the signing of the audit contract, a pre-audit conference will be held with the selected firm and the County financial staff. At that time a detailed schedule for the annual audit will be developed. A similar pre-audit conference will be held each year of the contract. The County reserves the right to specify the order in which Funds are to be audited each year. Proposed bond issues or other events may require that a particular Fund be given priority.

The Independent Auditor’s Report should be issued by June 15th of each year or as soon as allowed with the exception of the Library Systems timing of pension and OPEB data requirement. The Single Audit reports will be issued in conjunction with the publishing of the ACFR. All other reports required by State Law and other various agreements should be issued by June 15th of each year. Issuance of the “in-relation to” State of Georgia Supplemental Sales Tax Report should be scheduled to meet the State’s submission deadline of June 30th.

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Progress payments will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm’s cost proposal. The Auditor agrees to complete and deliver reports as outlined, no later than the expressed required date, and further agrees that the County may retain from the amount due for any report the amount of 2.5% per week past the due date. Upon reaching five (5) weeks of delinquency, the amount may increase incrementally 5% per week until the requirements are successfully fulfilled.

Audit work papers are to be retained, at no cost to the County, for at least five years and are to be made available for examination by authorized representatives of the County and other governmental agencies. Working papers shall be made available for review by successor Auditors. The previous audit firm shall respond to reasonable inquiries from a successor firm.

Optional Service Preparation of the County’s ACFR.

Other Services Other services include any services provided beyond the annual financial audit described above. The contract for audit services will include, but not be limited to, the following additional services provided they are performed in compliance with Generally Accepted Auditing Standards (GAAS):

• Information Systems Consulting

• Operational Reviews

• Internal Investigations

• Forensic Services

• Special Audits

• Provide written communications, consultations, and training on new GASB/GAAP pronouncements and their impact on the County’s financial reports

List any optional services that your firm would provide beyond the above list or any additional information about your firm that would be relevant to this proposal.

IV. PROPOSAL SUBMISSION REQUIREMENTS

Proposal Submission Content The Consultant’s Proposal shall be responsive to the specific range of issues described in this Request for Proposal. Consultants are asked to read the Request for Proposal carefully to ensure that they address the specific requirements of this Request and submit all requested information.

1. Qualifications of Firm – 30 Points

Proposals should provide information about the firm and should address the qualifications and depth of experience of the firm's local office in conducting governmental audits. It is mandatory that a proponent be properly licensed for public practice in the State of Georgia as a certified public accountant, and that a proponent meets the independence requirements of the GAO (Government Accountability Office) Audit Standards.

Proposals should address the qualifications and experience of each senior and higher-level person to be assigned to the audit. Qualifications include education, certification, special training, and professional activity. Experience should be quantified by degree of responsibility, as well as number of years. Provide the number of audits for governmental units performed by the local office within

RP035-26 Page 14 the last three years designating which were Single Audits, including scope of service, information on timely completion and an explanation if not completed on a timely basis. Attach a copy of the results for the most recent peer review.

2. Understanding and Approach to Audit – 35 Points

Proposals should describe the approach that the firm would use in performing the County's audit.

Items to be addressed include the type of audit program to be used, the use of statistical sampling, use of computer audit specialists, the organization of the audit team and their approximate percentage of time to be spent on the audit, as well as the assistance expected from County staff and a preliminary schedule which should correspond to the required dates in Section III.

Proposals should state firm’s understanding of the County's audit objectives and requirements as well as outline the audit work plan and schedule the firm would follow to meet them within the deadlines in Section III. Proposals should specify the assistance required from County staff to complete the work plan and should address the firm's ability to absorb the workload described above, including availability of personnel and firm's commitment to provide service on a timely basis.

3. References – 10 Points

Proposals should provide the names and telephone numbers of three (3) previous governmental references within the past 5 years whom the County can contact for an appraisal of the firm's services. The most effective references will come from entities, comparable in size to the County, for which your firm has provided services very similar to those that the County is requesting.

Indicate how many of your governmental audit clients have received the GFOA Certificate of Achievement for Excellence in Financial Reporting.

4. Record of Firm – 15 Points

Proposals should address the firm's participation in quality control programs, either American Institute of Certified Public Accountants (AICPA)-sponsored or comparable. Also include the results of peer reviews during the past three years, a description of any regulatory action taken by any oversight body against the firm and/or its staff in the last three years, and any lawsuits in the last three years involving the firm's audit work.

5. Cost Schedule – 10 Points (To be submitted in a separate sealed envelope)

Proposals should clearly outline the firm's hourly fee structure and the maximum hours to be billed for the County's audit. Make any additions necessary to the format to provide a complete fee schedule. Advise if these rates will apply to any additional work that might be requested by the County, especially as related to bond issues. If not, provide the rate that would apply for additional work. Also, indicate any anticipated rate increases over the life of the contract. The increases should account for updates in audit tasks, which are made as part of the normal course of business for staying compliant with new pronouncements, statements, and standards.

Compensation – Reimbursable Expenses Proposals should clearly indicate any other charges that might be made in conjunction with audit services. Indicate any anticipated rate increases during the life of the contract.

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Compensation – Total Cost of Services Proposals should clearly state the not-to-exceed amount to be charged.

Compensation – Other Services Proposals should clearly outline the firm’s hourly fee structure for any additional services.

6. Optional Interview – Up to 10 Points

At the discretion of the Evaluation Committee, interviews may be requested to offer a brief explanation of the consultant’s services and how the Service Provider will provide these services for the County. All costs associated with the interview (if required) will be at the expense of the proposing consultant.

Upon completion of the first part of the selection process the short-listed firms will be notified of the requirements for a presentation/interview and will be provided information on schedule and subject matter for this evaluation item.

The County reserves the right to conduct interviews as part of the selection process. At the discretion of the selection committee, proposers may be requested to make an oral presentation prior to final selection.

RP035-26 Page 16 FAILURE TO RETURN THIS PAGE AS PART OF YOUR PROPOSAL DOCUMENT MAY RESULT IN REJECTION OF PROPOSAL.

XI. SELECTION PROCESS

Gwinnett's evaluation committee will review the proposals. Proposals will be evaluated based on their relative responsiveness to the criteria described above and with those criteria's values weighted as shown below:

Phase I: Evaluation Committee will evaluate responses according to the phase’s criteria, scoring and ranking the proposals. The Evaluation Committee may shortlist, at their discretion, the highest-ranking proposers, opening only the Cost Proposals of the Service Providers making the shortlist.

Phase II: Cost Proposals will be opened and scored and the results will be combined with the results of Phase I scoring. After this scoring, a number of the highest-ranking proposers may then be shortlisted again. This would be at the discretion of the Evaluation Committee.

Phase III: At the discretion of the Evaluation Committee, interviews may be requested to offer a brief explanation of the Service Provider’s services and how the Service Provider proposes to provide these services for the County. All costs associated with the interview (if required) will be at the expense of the proposing Service Provider. The proposals will be evaluated to select the Service Providers that rate the highest according to the criteria as indicated. The selection of the awarded Service Provider shall be the combined highest scores from all the evaluation criteria. The County reserves the right to negotiate with the selected Service Providers for rates and concessions that are in the best interest of the County.

If unable to reach an agreement with the highest scoring Service Provider, the County may then negotiate with the second-ranked Service Provider and so on, until a satisfactory agreement has been reached, or the County may terminate the negotiation process, or will make a recommendation of award to the Purchasing Division

The County makes no commitment that this process will lead to a contract of any kind and reserves the right to cancel this process at any time, short of executing an agreement with any firm.

Phase 1 Criteria Points Allowed

Qualifications and technical competence of the firm and the proposed audit personnel, including…