2026-066 Professional Audit Services

Calvert County Government is requesting Technical and Price Proposals from qualified certified public accounting firms for comprehensive auditing services under RFP 2026-066, with proposals due July 29, 2026 at 2:30 p.m. to the Calvert County Procurement Office. A virtual bid opening will occur at 3:00 p.m. the same day; written questions are due July 15, 2026.

The scope encompasses audits of Calvert County Government's Annual Comprehensive Financial Report (ACFR), the Calvert County Soil Conservation District, a Single Audit for federal compliance under 2 CFR Part 200, 911 Revenue and Expenditures, and eight Volunteer Fire and Rescue Squads. All audits must comply with Generally Accepted Auditing Standards, Government Auditing Standards, and OMB Uniform Guidance. No subcontracting is permitted.

The base contract term covers Fiscal Year 2026 (ending June 30, 2026) with four optional one-year renewal periods through Fiscal Year 2030. Interim work is due August 31, 2026; fieldwork must be completed by October 31, 2026; draft reports are due November 15, 2026; and final ACFR and Fire and Rescue audits are due December 31, 2026. The Soil Conservation District audit is due September 30, 2026, and the Single Audit is due March 31, 2027.

Pricing shall be fixed-price for each deliverable across all five fiscal years, with separate hourly rates for ad hoc services (Partner, Manager, Supervisory/Management Staff, Senior Accountant, and Staff Accountant levels). All costs—labor, overhead, materials, equipment, mileage, and vehicle fuel—must be included in quoted prices; no additional expense allowances are permitted. The County is tax-exempt; no federal or state taxes should be included.

The consultant must be a CPA firm licensed and in good standing with the Maryland Board of Public Accountancy, maintain independence from Calvert County, hold good standing with the Maryland Department of Assessment and Taxation, and disclose any conflicts of interest. Evaluation criteria are mandatory compliance, personnel expertise and experience, past performance on comparable government contracts within five years, technical audit methodology, and price. Professional liability insurance of $1,000,000, general liability of $1,000,000 per occurrence ($2,000,000 aggregate), workers' compensation, and automobile liability of $1,000,000 per accident are required. Working papers must be retained for five years, and the consultant must remain available for consultation throughout the contract term.