RFP# 23-12182023 Forensic Auditing Services

Northumberland County, Virginia is seeking proposals from qualified Independent Certified Public Accountant (CPA) firms to enter into a term contract to perform a comprehensive forensic audit. The audit will cover the County's grant funds, general funds, treasurer processes and procedures, school division finance department processes and procedures, and credit cards/gas cards issued by the County, Constitutional Officers, Social Services, and the School Division. The audit will review fiscal years 2018-2019 through 2022-2023. Proposals are due on January 19, 2024 by 12:00 p.m. The County intends to engage in competitive negotiations and award a contract to the offeror(s) deemed best qualified and able to provide the most advantageous services. The selected contractor(s) will be required to perform the forensic audit independently of the County's annual comprehensive financial report.

The County has not established a budget for the forensic audit, and the number of payment transactions to be reviewed is estimated at 260,078, including vendor payments and payroll. The County utilizes various accounting systems, including RDA, proprietary software, QuickBooks, and manual ledgers, with supporting documentation maintained on-site. Previous auditors who worked for the County in the last five fiscal years are not eligible to submit a proposal. The County did not indicate any set-aside designations or restrictions on the types of organizations that can respond, and the contract will be for a one-year term, with the possibility of a one-year renewal at the County's discretion.