RFSQ - External Audit Services for Harris County, the Harris County Flood Control District, and Related Entities

Harris County, Texas is requesting qualifications for external audit services for Harris County, the Harris County Flood Control District, and related entities under an RFSQ with proposals due June 22, 2026, and a non-mandatory pre-submittal conference scheduled for June 9, 2026 at 9:00 a.m. CST (RSVP required by June 5).

The scope encompasses annual external audits for fiscal years ending September 30, 2026 through September 30, 2030, beginning August 1, 2026. Services include combined financial statement audits, federal and state single audits under 2 CFR 200 Uniform Guidance and Texas Grant Management Standards, compliance examinations under Government Auditing Standards, management letters to the Commissioners Court, a separate audit of the Harris County Toll Road Authority, and TCDRS contributions and actuarial data audits. All audits must be completed within 180 days of fiscal year end with reports due no later than March 25. Harris County is the third-largest county in the United States with a population of approximately 4.7 million. The county will provide substantial support through its centralized accounting and finance department, including financial statement preparation, work paper assistance, PeopleSoft system documentation, personnel availability, and work areas.

Evaluation is weighted as follows: accounting firm size and scope with national and local government audit experience (50%), personnel qualifications including audit partners and managers with state and local government experience (45%), and quality control based on the firm's most recent peer review (5%). Harris County anticipates awarding to a single vendor but reserves the right to award to multiple vendors as primary and secondary providers. Award cannot occur until Commissioners Court approval and is contingent on appropriation of funds; the county may cancel without penalty and with advance written notice if funds are not appropriated in any fiscal year.

Pricing must be submitted as fixed, not-to-exceed all-inclusive rates covering all costs. Separate pricing is required for Harris County financial statements, Harris County Flood Control District financial statements, the single audit component, Harris County Toll Road Authority financial statements, and bond offering services including agreed-upon procedures for unaudited interim financials. Billing rates by staff level and estimated hours must be provided with detailed reconciliation at audit conclusion. If the firm does not maintain 2026 fees for subsequent fiscal years, a maximum percentage increase must be specified.

Contractors must maintain Professional/Errors & Omissions Liability insurance of $1 million per occurrence and aggregate, with Harris County named as additional insured on general liability coverage. The Harris County Contractor Minimum Wage Policy applies, requiring $21.65 per hour (as of December 2025, subject to annual adjustment) for all workers directly assigned to the contract; professional and consulting services under Texas Government Code 2254 are exempt. Contractors must complete Form 1295 (Certificate of Interested Parties) prior to submission, provide current Texas registration and valid Franchise Tax Identification Number, submit audited financial statements and references, and complete a Tax Residence Certification and Conflict of Interest Questionnaire. If subcontractors are used and total contract value exceeds $25,000, a payment bond equal to 100% of the proposal amount is required within ten days of award. Proposals must be submitted electronically via Bonfire or as hard copies before 2:00 p.m. local time on June 22, 2026. Harris County reserves the right to consider four one-year renewal options based on identical terms, conditions, and pricing, subject to Commissioners Court approval.