Pre-Advertisement Notice for Airport Concessions Assessments

The City of Atlanta Department of Aviation is procuring a Certified Public Accountant firm to conduct Agreed-Upon Procedures engagements assessing gross receipts accuracy and completeness reported by Hartsfield-Jackson Atlanta International Airport concessionaires, with a pre-solicitation conference to be noticed and proposal due August 25, 2026.

The firm must be a CPA firm in good standing with demonstrated experience performing Agreed-Upon Procedures engagements, conducting revenue audits or gross receipts assessments, and knowledge of Government Auditing Standards and applicable accounting principles. Preferred qualifications include experience evaluating Point-of-Sale systems, revenue reporting controls, and preparing factual findings reports and exception-based reporting.

The scope requires the selected vendor to randomly select a minimum of 60 concession locations per Department of Aviation fiscal year (July through June) and test six consecutive months of reported gross receipts for each selected location to verify accuracy, completeness, and reliability in accordance with applicable concession agreements and lease terms. The Airport operates approximately 394 total concession locations spanning retail, food and beverage, and passenger service operations throughout the atrium and seven concourses. The proponent must develop a standardized audit program documenting testing methodology, sampling approach, review procedures, and report protocols.

Key deliverables include an audit work plan, standardized audit program, individual assessment reports of 1–2 pages maximum for each concession location (first report due within 50 calendar days from Notice to Proceed, followed by monthly submissions), an annual summary report consolidating results, and all working papers maintained for review upon request. The vendor shall execute specifically defined procedures and report factual findings only, without expressing an audit opinion or assurance conclusion.

Evaluation will emphasize demonstrated professional qualifications, audit approach, staffing capacity, and past performance conducting contract compliance audits and financial audits. No contract value, term length, or incumbent is identified in the pre-advertisement notice.