27-03 Standby Audit Services

Bay County Board of County Commissioners is requesting qualifications from certified public accountant firms to provide standby audit, examination, investigation, and related financial services, with submissions due November 4, 2026 and questions due October 26. The County intends to establish a pool of multiple qualified firms rather than award to a single vendor, with work assignments issued through individual task orders on an as-needed basis.

Respondents must be established Florida legal entities and members of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Firms must meet Government Auditing Standards and Florida Board of Accountancy requirements and maintain professional liability and errors-and-omissions insurance with minimum limits of $1 million per occurrence, general liability coverage at $1 million per occurrence, and workers' compensation coverage meeting Florida statutory requirements, with the County named as additional insured where applicable.

The scope encompasses special and financial audits, performance and operational audits, compliance and grant audits, forensic accounting and financial investigations, internal control reviews, revenue and fee reviews, contract and procurement reviews, and departmental and agency reviews for Bay County and its departments, agencies, and other entities as authorized by law. These services supplement, not replace, the County's annual financial audit required by Florida Statutes Section 218.39.

The contract term is one year with three optional one-year renewals. No price adjustments are allowed during the initial twelve months; price adjustments thereafter may be considered if substantiated by producer price index and submitted with at least 90 days' notice prior to the contract anniversary date. The County will negotiate contracts with top-ranked firm(s) at compensation determined fair, competitive, and reasonable, and retains the right to solicit separate competitive proposals for any project regardless of fee.

Evaluation criteria are General Information (20 points), Approach and Understanding of the Project (30 points), and Technical Proposal (50 points). Shortlisted firms, typically the top three if at least three responsive respondents exist, may participate in presentations or interviews before final ranking. The anticipated award date is December 15, 2026.