External Audit Services

Broward County Auditor's Office is requesting proposals for external audit services to audit the County, five Constitutional Officers, and two Component Units for fiscal years 2027–2031, with proposals due November 19, 2026. A 25% County Business Enterprise (CBE) participation goal applies; vendors must utilize CBE firms to achieve this goal or submit a Good Faith Efforts Application if unable to attain it. Failure to meet the CBE commitment triggers liquidated damages of 50% of the shortfall amount, capped at 10% of the total contract value.

The scope requires a Florida-licensed Certified Public Accounting firm with a CPA engagement partner to perform financial statement audits, compliance audits, and specialized reports under Generally Accepted Auditing Standards, Governmental Auditing Standards, the Federal Single Audit Act, and the Florida Single Audit Act. The County maintains an annual budget exceeding $8 billion with an internal investment pool of approximately $5.8 billion and multiple enterprise funds (Aviation, Port Everglades, Water and Wastewater, Hotel). Interim field work occurs May–August; year-end audits run November–March, with staggered report deadlines from January 15 through May 31. The vendor must provide twenty-four hours of Continuing Professional Education annually (sixteen hours in Governmental Accounting & Auditing) to County employees at no cost by June 30 each year; the last 10% of annual billing is withheld until CPE requirements are met. Prior partners and managers from the incumbent contract (RFP No. GEN2123625P1) are prohibited from participation.

Evaluation criteria allocate 100 points: Professional Personnel (25), Project Approach (25), Past Performance (25), Location (5), and Pricing (20). Vendors must have completed at least one prior financial audit as prime for a Florida municipality or county with minimum population of 100,000 within the past five years. Minimum insurance includes Commercial General Liability ($1 million/$2 million aggregate), Professional Liability ($2 million per claim, $100,000 deductible maximum), Auto Liability ($500,000 combined), and Employers Liability ($500,000 per accident), with Broward County named as additional insured.

A local preference tiebreaker applies; vendors maintaining a Broward County business address for at least one year may qualify for location certification. All responses must be submitted electronically through BPRO by November 19, 2026. Questions are due through BPRO by a date not specified in the source. The contract is governed by Standard Agreement Form BCF 101 (10/1/2026) and incorporates Business Associate, Standard Service Level, and Enterprise Technology Services Security Requirements Exhibit–High Risk.