Community Corrections Grant Audit

The Commonwealth of Kentucky, Justice and Public Safety Cabinet, Department of Corrections is requesting proposals for a personal service contract to conduct financial and compliance audits of the Community Corrections Grant Program, with proposals due July 29, 2026. Kentucky CPA licensure and an office location within Kentucky are mandatory requirements. Reciprocal preferences for Kentucky resident bidders and qualified bidders apply under KRS 45A.490 and related statutes.

The scope encompasses audits of ten Community Corrections programs across Kenton, Hardin, Nelson, Campbell, Daviess, Christian, Henderson, Mason, and Scott Counties for fiscal years ending June 30, 2027 and June 30, 2028. The audit work includes organizational compliance verification, fiscal information review including fund management and expenditure reconciliation, equipment inventory documentation, and preparation of audited financial statements with compliance reports. Draft audit reports are due February 30, 2027 (for FY27) and February 30, 2028 (for FY28), with final reports due March 15 of each respective year.

The initial contract term runs from October 1, 2026 through June 30, 2028, with the Commonwealth reserving the right to renew for up to two additional two-year periods subject to approval by the Secretary of the Finance and Administration Cabinet and the Legislative Research Commission Government Contract Review Committee. The cost proposal must be a not-to-exceed fixed fee inclusive of all expenses, with estimated hours by personnel classification; the lowest-priced proposal receives maximum cost points.

Proposals will be evaluated on a maximum of 600 points: technical evaluation (200 points), cost evaluation (300 points), and optional oral presentations (100 points). Commercial General Liability Insurance of $1,000,000 per occurrence and $2,000,000 aggregate, plus Professional Liability Insurance of $1,000,000 per claim, are required. Written questions are due by 2:00 PM Eastern Time on July 15, 2026. No offeror's conference is scheduled. The contract is not effective until approved by the Secretary of the Finance and Administration Cabinet and filed with the Legislative Research Commission Government Contract Review Committee.