RP035-26 Provision of Audit Services on a Multi-Year Contract

Gwinnett County Board of Commissioners is requesting proposals for audit services on a multi-year contract for the Department of Financial Services, with proposals due October 13, 2026 at 2:50 p.m. and a pre-proposal conference on September 24, 2026 at 10:00 a.m.

The County requires proposing firms to be licensed as certified public accountants in Georgia and to meet GAO independence requirements. The audit scope encompasses examination of Gwinnett County's basic financial statements for fiscal years 2026 through 2030 in accordance with generally accepted accounting principles, government auditing standards, and the Single Audit Act. Deliverables include opinions on governmental activities, business-type activities, component units, major funds, and notes to financial statements, plus audits of the Water and Sewer Authority, Airport Authority, Recreation Authority, Public Facilities Authority, Gwinnett County Public Library System, Development Authority, Stormwater Authority, pension and OPEB trust funds, the Gwinnett Convention and Visitors Bureau, Gas South District, multiple sales tax funds, the Alternative Dispute Resolution Fund, Law Library, and Urban Redevelopment Agency. The County's Annual Comprehensive Financial Report must be completed and ready to publish by June 15 each year, with all audit reports issued by the same date except where Library System pension and OPEB data timing requires flexibility.

The contract term runs from January 1, 2027 through December 31, 2031. Compensation is based on hours worked and reimbursable expenses according to the firm's cost proposal, with progress payments made accordingly. The successful firm must maintain professional liability insurance of $1 million per claim and $2 million aggregate, general liability insurance of $2 million aggregate, and other required coverages with an A.M. Best rating of A-10 or higher.

Evaluation criteria are weighted as follows: qualifications of firm (30 points), understanding and approach to audit (35 points), references (10 points), record of firm (15 points), cost proposal (10 points), and optional interview performance (up to 10 points). The County intends to award the contract to one firm in its entirety but reserves the right to award to multiple firms per services as deemed in its best interest. Public opening of proposals occurs at 3:00 p.m. on October 13, 2026.