In Lieu Fee (ILF) Program Audit

The West Virginia Department of Administration Purchasing Division, on behalf of the West Virginia Department of Environmental Protection, is requesting quotes from Certified Public Accountants to audit the financial reports of the West Virginia In Lieu Fee (ILF) Mitigation Program for calendar years 2021 through 2025, with bids due August 25, 2026 at 1:30 p.m. ET. Written questions are due August 12, 2026 at 4:00 p.m. ET. Addendum #1 was issued August 14, 2026 and must be acknowledged with the bid submission to avoid disqualification.

The audit must be performed in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States. The financial reports are prepared on a cash basis, a special purpose framework not in accordance with GAAP. The U.S. Army Corps of Engineers provides program oversight and will have access to working papers.

Required qualifications include current West Virginia CPA licensure; submission of the last two AICPA peer reviews (within three years) with ratings of pass or pass with deficiencies; a minimum of five years of audit experience with governmental entities for all directors and principals; a minimum of three years of governmental audit experience for manager-level employees; at least five licensed CPAs on audit staff with at least three located in the same office location; and membership in good standing with the AICPA's Governmental Audit Quality Center. Vendors must maintain Commercial General Liability, Automobile Liability, and Professional/Malpractice/Errors and Omissions Insurance of $1 million per occurrence each. Vendors must retain all working papers and reports for five years.

Contract award will be made to the vendor providing the lowest overall total cost. Pricing must be all-inclusive and submitted as a single lump-sum payment upon completion, including all out-of-pocket expenses. An entrance conference is required within two weeks of award; fieldwork must be completed by January 31, 2027; the draft audit report is due February 28, 2027; and the final audit report is due March 31, 2027. Ten bound and signed copies plus an electronic copy must be delivered to the Chief Financial Officer.

The prior audit for 2016–2020 was completed at $22,000 for five years of services and identified no significant deficiencies, material weaknesses, findings, or audit adjustments. The prior audit firm is eligible to submit a proposal.