Forensic Audit of County Contracts

Orange County, California, through its County Executive Office and County Procurement Office, is seeking an independent external audit firm to conduct a comprehensive forensic audit of county contracts. The Request for Proposals (RFP) targets a detailed review of contracts established between January 2019 and August 2024, specifically focusing on contracts within the County Executive Office, Health Care Agency, OC Community Resources, and Social Services Agency. The audit will examine contracts funded by ARPA, CARES Act, Mental Health Services Act, and General Fund, with a prioritized focus on Human Services and Sole Source contracts. Proposing firms must be licensed Certified Public Accountants with staff having at least five years of experience auditing governmental units. The evaluation will use a comprehensive scoring system with 600 points for written proposals (assessing firm background, qualifications, and work plan) and 400 points for cost proposals. Electronic proposals are due by July 18, 2025, at 2:00 PM PDT, with the contract term expected to span two calendar years from execution. Deliverables will include biweekly status reports, draft and final audit reports, and presentations to the Board of Supervisors, with a mandatory requirement to immediately report any discovered criminal activities, illegal acts, or fraudulent activities.

The county offers preferences for Local Small Businesses (OCLSB) and Disabled Veteran Business Enterprises (DVBE), potentially providing additional scoring advantages to qualifying firms. The procurement covers a total of 2,463 contracts across four priority levels, representing approximately $4.26 billion in total ordered amounts. Proposing organizations must be members of the American Institute of Certified Public Accountants and demonstrate significant experience in governmental auditing. The contract will involve a comprehensive review of contracts from multiple county departments, including the Health Care Agency, Chief Executive Office, and Social Services Agency, with a particular emphasis on human services, mental health services, substance abuse treatment, COVID-19 response, emergency shelter operations, and homeless prevention programs. Proposals must remain valid for 365 calendar days, and the winning contractor will be expected to provide detailed forensic analysis of the county's contract portfolio, with a critical focus on ensuring proper use of public funds and identifying any potential irregularities or misuse of resources.