Lycoming-Clinton Joinder Board - Professional Auditing Services for Fiscal Years 25-26, 26-27, and 27-28 LCJB82026

The Lycoming-Clinton Joinder Board is requesting proposals from qualified certified public accounting firms to perform financial and compliance (Single) audits for Fiscal Years 2025–2026, 2026–2027, and 2027–2028, with sealed proposals due September 25, 2026, at 4:30 p.m. via PennBid and questions due September 18, 2026, at 4:30 p.m.

Proposing firms must be members of both the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants and must have audited at least three governmental agencies within the past three years with major Federal programs and total annual general fund expenditures exceeding $5 million. This qualification threshold filters the eligible pool significantly.

The audit scope encompasses Federal and State programs and must be performed in accordance with generally accepted audit standards, governmental auditing standards, the Federal Single Audit Act, OMB Circular A-133, and the Pennsylvania Department of Public Welfare Audit Supplement. The Lycoming-Clinton Joinder Board, a joint venture between Lycoming and Clinton Counties administering mental health, intellectual disability, early intervention, and children and youth services programs, reported combined annual operating expenditures of approximately $93 million for Fiscal Year 2025 (with governmental expenditures of $82.8 million and Federal awards of $4.9 million). A material weakness in internal controls related to accounting for construction-in-progress debt financed assets was noted in the prior audit.

Proposals must include resumes of assigned personnel with relevant continuing professional education credits, an organizational management chart, peer review letters, and a detailed narrative demonstrating technical understanding, audit approach, timetable, and projected hours. All fees must include auditing services, agreed-upon procedures, Form 990 preparation, data collection forms, and required BCO filings, with separate quotations for each fiscal year. The awarded firm shall retain all work papers and reports for a minimum of six years and provide advisory assistance to Board administration at no additional cost beyond the annual audit fee. The Board will notify the successful firm of intent to award within forty-five calendar days following the proposal due date and may request oral presentations from some or all proposers. No proposal reimbursement applies.