In Lieu Fee (ILF) Program Audit

The West Virginia Department of Environmental Protection is requesting quotes from Certified Public Accountants for an independent audit of the In Lieu Fee (ILF) Mitigation Program financial reports covering calendar years 2021 through 2025, with bids due August 25, 2026 at 1:30 p.m. ET and questions due August 12, 2026 at 4:00 p.m. ET. This is a one-time purchase award to the lowest responsible bidder.

Mandatory qualifications filter the field: CPA firm licensure in West Virginia, current AICPA peer review ratings of pass or pass with deficiencies, directors and partners with minimum five years of governmental audit experience, managers with three years of governmental engagement experience, a minimum of five audit-licensed CPAs on staff with at least three located in the same office, prior state government audit experience, and membership in good standing with the AICPA's Governmental Audit Quality Center. Vendors must submit copies of the last two peer reviews performed within three years of the bid.

The audit scope covers financial reporting for the state ILF mitigation program. Work may be performed remotely or on-site, with an entrance conference required within two weeks of award. Field work and draft financial statements are due by January 31, 2027; exit conference and draft audit report by February 28, 2027; and final audit report delivery by March 31, 2027. The all-inclusive bid price must cover all direct and indirect costs, out-of-pocket expenses, travel, and mileage with no separate reimbursement for travel. Working papers must be retained for five years and made available to the Department of Environmental Protection, the West Virginia Financial Accounting and Reporting Section, and the U.S. Army Corps of Engineers upon request.

Required insurance includes Commercial General Liability, Automobile Liability, and Professional/Malpractice/Errors and Omissions coverage, each in the amount of $1 million per occurrence. Ten bound copies and one electronic copy of the final audit report must be delivered on the firm's letterhead. Bids should be submitted to the Department of Administration Purchasing Division, 2019 Washington Street East, Charleston, West Virginia 25305. Inquiries may be directed to Joseph E. Hager III at (304) 558-2306 or joseph.e.hageriii@wv.gov.