Audit Services

Warren County, Virginia is requesting proposals from qualified independent certified public accountants to perform financial and compliance audits, with proposals due October 5, 2026 at 2:00 p.m. EDT. The scope covers fiscal years ending June 30, 2027 through June 30, 2030, with work performed in Warren County.

Audit scope includes financial statements for all County funds and account groups, supplemental schedules, internal control testing, compliance auditing, school cafeteria fund audits, and comparative report transmittal forms in accordance with generally accepted auditing standards, Government Auditing Standards, OMB Circular A-128, and Virginia specifications. The auditor must schedule pre-audit and post-fieldwork conferences with the governing body, deliver 25 copies of the Annual Comprehensive Financial Report to the County by December 31 following each accounting period close, and submit three copies to the Auditor of Public Accounts by December 15 annually. Addendum 1 identifies key challenges including bank reconciliation issues, payroll to accounts payable discrepancies, fund 99 entry adjustments, and staffing transitions; the FY24 audit is due September 30, 2026, FY25 by December 15, 2026, and FY26 completion is estimated six months behind standard timeline. The County currently uses Berry Dunn for pre-audit services and Debtbook software for GASB 87 and GASB 96 calculations, and anticipates software implementation changes by November 2027.

Proposals are evaluated on qualifications and experience of key team members (20%), relevant experience with similar projects (30%), specific plan and methodology (20%), references (20%), and proposal completeness and quality (10%). The contract is a one-year term commencing upon final signatures with automatic annual renewal unless either party provides 60 days' notice of termination; the County reserves the right to cancel upon 60 days' written notice at any time.

Offerors must provide detailed fixed or time-and-materials pricing with labor and indirect cost breakdowns, maintain professional liability insurance of $1 million per occurrence and $3 million aggregate, and comply with Virginia Public Procurement Act requirements, E-Verify standards for employers exceeding 50 employees, and all applicable anti-discrimination and drug-free workplace provisions. Written inquiries are due to Kimberly Henry at khenry@warrencountyva.gov five days prior to proposal deadline. Sealed proposals with one original and five copies are submitted to Finance Department, 220 N. Commerce Avenue, Suite 700, Front Royal, VA 22630, or via the eVA portal. Following initial screening, the County will conduct interviews with at least the two highest-ranked offerors before contract negotiations commence with the top-ranked firm.