Independent Audit Services

This is a Request for Proposal (RFP) issued by the Kissimmee Utility Authority (KUA), a municipal utility serving over 100,000 residents in Osceola County, Florida, seeking qualified certified public accounting firms to provide independent audit services for fiscal years ending September 30, 2026, 2027, and 2028, with optional renewal periods for fiscal years 2029 and 2030. The procurement requires the selected firm to conduct comprehensive annual audits of KUA's financial statements, including pension trust fund statements, and deliver multiple deliverables: an independent auditor's report expressing an opinion on the financial statements, a report on internal control over financial reporting and compliance, a management letter, and a report on compliance with Florida Statutes Section 218.415 regarding investments of public funds. All audits must be performed in accordance with Generally Accepted Auditing Standards, Government Auditing Standards, Florida Statutes, and the Rules of the Auditor General of the State of Florida, with potential expansion to address Federal Single Audit Act requirements. Proposals will be evaluated on a 100-point scale across four criteria: management and personnel qualifications (25 points), relevant experience of the firm (20 points), approach to delivery of services (30 points), and price for the scope of services (25 points). The deadline for questions and comments is April 10, 2026, at 2:00 PM EST, with proposals due electronically through VendorLink on April 30, 2026, at 2:00 PM EST. No pre-bid conference or mandatory site visit is required, and a virtual public bid opening will be conducted via Zoom. Proposals must be limited to 50 pages printed single-sided with a minimum 12-point font and must include pricing information submitted separately as an Excel file (Exhibit A) with itemized hourly rates for various staff classifications.

The RFP does not specify any set-aside designations or restrictions on organizational eligibility based on disadvantaged enterprise status or other categorical limitations. No incumbent vendor or current contractor is identified in the solicitation documents. The insurance requirements are substantial, specifying Professional Tier B coverage including general liability of $1,000,000 per occurrence and $2,000,000 aggregate, excess/umbrella coverage of $1,000,000, professional liability of $3,000,000, and workers' compensation at $1,000,000 combined single limit. All respondents must provide executed certifications regarding conflicts of interest, drug-free workplace compliance, public entity crimes, and compliance with federal regulations including FEMA reimbursement requirements and Byrd Anti-Lobbying Amendment provisions. No bid bond or performance bond is required. The solicitation documents do not disclose a specific budget range or award value; however, pricing is a significant evaluation criterion at 25 points, and vendors must submit annual audit fees for each fiscal year from 2026 through 2030 along with itemized hourly rates for staff classifications. KUA reserves the right to reject any or all proposals, waive technicalities, split awards among multiple firms, or rebid at its sole discretion, with the resulting contract governed by Florida law and subject to exclusive jurisdiction in Osceola County.