Provision of Audit Services on a Multi-Year Contract

September 16, 2026
REQUEST FOR PROPOSAL
RP035-26
The Gwinnett County Board of Commissioners is soliciting competitive sealed proposals from qualified Consultants for
the Provision of Audit Services on a Multi-Year Contract for the Department of Financial Services.
Proposals must be returned in a sealed container marked on the outside with the Request for Proposal number and
Company Name. Proposals will be received until 2:50 p.m. local time on October 13, 2026, at the Gwinnett County
Financial Services - Purchasing Division - 2nd Floor, 75 Langley Drive, Lawrenceville, Georgia 30046. Any proposal
received after this date and time will not be accepted. Proposals will be publicly opened, and only names of submitting
firms will be read at 3:00 PM. Please use the link found here to join, or by dialing 1-323-676-6170. Access Code is: 549
849 364#. A list of firms submitting proposals will be available the following business day at
www.GwinnettCounty.com.
A pre-proposal conference is scheduled for 10:00 a.m. on September 24, 2026. Please use the link found here to join,
or by dialing 1-323-676-6170. Access Code is: 448 677 125#. All consultants are urged to attend. Questions regarding
proposals should be directed to Blake Christopher, Purchasing Associate II at Blake.Christopher@GwinnettCounty.com,
no later than 2:00 p.m. on September 29, 2026.
Proposals are legal and binding upon the vendor when submitted. One (1) unbound 8 12" x 11" single sided marked
"original", four (4) exact copies minus the fee proposal, one (1) electronic copy on a flash drive (labeled Technical), one
(1) copy of the fee proposal should be submitted. Fee Proposal should be submitted in a separate sealed envelope.
Successful firm will be required to meet insurance requirements. The Insurance Company should be authorized to do
business in Georgia by the Georgia Insurance Department and must have an A.M. Best rating of A-10 or higher.
Gwinnett County does not discriminate on the basis of disability in the admission or access to its programs or
activities. Any requests for reasonable accommodations required by individuals to fully participate in any open meeting,
program or activity of Gwinnett County Government should be directed to the ADA Coordinator at the Gwinnett County
Justice and Administration Center, 770-822-8165.
The written proposal documents supersede any verbal or written prior communications between the parties.
Selection criteria are outlined in the request for proposal documents. Gwinnett County reserves the right to reject any or
all proposals to waive technicalities, and to make an award deemed in its best interest.
Award notification will be posted after award on the County website, www.gwinnettcounty.com and companies
submitting a proposal will be notified via email.
We look forward to your proposal and appreciate your interest in Gwinnett County.
Blake Christopher
Purchasing Associate II
The following pages should be returned with your proposal:
Cost Schedule (separate sealed envelope), Pages 18-19
Firm Information, Page 20
References, Page 21
Contractor Affidavit, Page 25
Code of Ethics, Page 26

RP035-26 Page 2
REQUEST FOR PROPOSAL
MULTI-YEAR CONTRACT FOR PROVISION OF AUDIT SERVICES
I. Introduction
The County requests proposals for qualified firms to examine and express an opinion on its basic
financial statements for fiscal years 2026 through 2030, as well as opinions on designated
authorities, specific funds, and sales tax proceeds. The engagement will also include Auditor's
assistance in preparing note disclosures and a review of the County generated Annual
Comprehensive Financial Report (ACFR). The County's fiscal year runs from January 1 through
December 31. Additional audit services are defined within the Request for Proposal (RFP) that
include performing services related to bond issues, a separate financial audit of the Gwinnett
Convention and Visitors Bureau and Gas South District; separate financial audits and compliance
reviews on Sales Tax Funds; a separate audit of Cities Special Purpose Local Option Sales Tax
(SPLOST) expenditures; a separate audit of the Alternative Dispute Resolution fund; a separate
audit of the Law Library; and a separate audit of the Urban Redevelopment Agency. A detailed list of
deliverables under this contract is provided in Section III.
The County's intention is to award a contract for this proposal to one (1) firm in its entirety;
however, the County reserves the right to award to more than one firm per services as defined, as
deemed in the County's best interest. There are no expressed or implied obligations for the County
to reimburse responding firms for any expenses incurred in preparing proposals in response to this
proposal. The full cost of proposal preparation and interview presentation (if required) is to be
borne by the proposing firm. Proposals must be signed in ink by a company official who has
authorization to commit company resources.
The proposal and the successful proposal will become part of a written contract between the
County and the proposing firm. The contract shall be on forms supplied by the County. A sample
contract has been included for review by the proposer's legal counsel.
II. Background
Gwinnett County is a suburban county of 437 square miles with an estimated population of
1,020,383 as of July 1, 2025 and is located within the central ten-county region of metropolitan
Atlanta. There are seventeen incorporated municipalities located within the County; however, over
74.2% of the population resides in the unincorporated portion of the County. The County had a total
of 6,390 authorized full-time positions, including appointed and elected officials, during 2025 with a
total personal services cost of approximately $769 million.
The governing authority of the County consists of a five-member Board of Commissioners,
including a full-time Chairperson elected at large and four part-time Commissioners elected within
districts. The County operates under the County Administrator form of management and has
fifteen operating departments. The County Administrator reports directly to the Board and oversees
the activities of the fifteen appointed County department heads. In addition, the County
Administrator's Office also acts as a liaison for the Board of Commissioners with other elected
officials.
The County government provides a wide array of services to its citizens including "traditional"
county government functions such as construction and maintenance of roads and court-related
activities, as well as municipal functions such as police, fire, recreation, emergency services, and

RP035-26 Page 3
water and sewerage. Sanitation services are also provided to citizens through a franchise
arrangement with private firms. The County's Public School System is operated by the Gwinnett
County Board of Education, a separately elected body. The 2024 Annual Comprehensive Financial
Report (ACFR) contains additional information about the County, particularly in the Transmittal
Letter and Statistical Section. The 2024 ACFR can be found by following this link Financial Services
- Gwinnett County - Gwinnett.
The entity to be audited includes fifteen departments directly under the County Administrator, as
well as departments headed by elected officials and judicially appointed department directors. The
elected officials include Chief Magistrate, Clerk of Court, District Attorney, Probate Court Judge,
Sheriff, Solicitor, State Court Judges, Superior Court Judges and the Tax Commissioner. The
judicially appointed department heads include Juvenile Court Judges, Recorder's Court Judges,
Clerk of Recorder's Court, and Court Administrator. These various agency funds are administered by
elected or appointed officials and are included within the County's financial reporting entity. Also
included are the Water and Sewerage Authority, the Public Facilities Authority, the Recreation
Authority, the Airport Authority, the Gwinnett County Public Library System, the Gwinnett County
Board of Health, the Stormwater Authority, the Development Authority, and the Urban
Redevelopment Agency.
The entity does not include several independent boards or authorities that were established under
the Constitution of the State of Georgia. The principal entities not included are the Gwinnett County
Board of Education, Gwinnett County Hospital Authority, Gwinnett County Arts Authority, Gwinnett
County Industrial Building Authority, Gwinnett County Housing Authority, the Board of Family and
Children Services, the Georgia Bioscience Joint Development Authority, and the Joint Development
Authority of DeKalb, Newton, and Gwinnett County. Audits of these entities are performed by
outside State/Federal agencies or private firms.
The internal audit function is housed within the Office of Internal Audit, which reports to the Board
of Commissioners. The Office of Internal Audit works directly with the County Administrator's
office on a daily basis to build a Committee of Sponsoring Organizations (COSO) based audit
approach, as well as having responsibility for overseeing the County's Performance Management
Program. The Office of Internal Audit routinely provides updates to the Board of Commissioners,
covering a wide range of topics with a focus on audit results and performance metrics. The Internal
Audit Function also works closely with the external Auditors to ensure proper audit coverage. The
main focus of the Internal Audit Function is to provide a review of internal controls, across all
departments, by performing a range of audits which include financial, compliance, and operational
reviews. Routine updates may be provided to the Executive Audit Committee outlining any control
issues and recent audit activity.
The Gwinnett County Public Employees Retirement System (the "Plan") is a single-employer defined
benefit pension plan. BNY Mellon Bank is the Custodian for the Plan. Transamerica Inc. is the Third
Party Administrator. The present Plan covers all employees of the County who are members of the
Defined Benefit Pension Plan and, as of January 1, 2025 had 553 active members. The Plan was
created as a successor to a previous plan by action of the Board of Commissioners on September

RP035-26 Page 4
19, 2006. The previous plan was the agent-multiple employer Association of County Commissioners
of Georgia Defined Benefit Plan.
Full-time employees with an employment or re-employment date before December 31, 2006, who
did not elect to participate in the Defined Contribution Plan discussed below, are eligible to
participate in the Plan. The County is required to contribute annually an actuarially determined
amount to the Plan's trust.
The County also has a Defined Contribution Pension Plan (DC Plan) established by the County on
August 1, 2000. Voya Financial administers the Plan and, as of December 31, 2025 there were
5143 active participants.
Plan participants are required to make an irrevocable election of either 5.0 or 7.5 percent annual
contribution of their pensionable earnings. The County is required to contribute 11.5 percent of
pensionable earnings (for employees hired prior to January 1, 2007) or 7.0 percent of pensionable
earnings (for employees hired after January 1, 2007).
The 2024 ACFR contains additional information regarding the pension plans, particularly in the
Notes to the Financial Statements (Note 14).

RP035-26 Page 5
A listing of Funds currently used by the County, as of January 1, 2026 is shown below. Funds for
each color are reported as one fund in the ACFR. The magnitude of their financial positions and
operations can be seen in the ACFR for Fiscal Year Ended 2024.
Governemental Funds -Shaded funds are combined and reported together
Oracle Fund Oracle Fund Name Fund Group/Parent ACFR Major/Minor
101 General Fund General Fund General Fund Major
199 Pooled Payroll Remittance Fund General Fund
202 Fire and EMS District Fund Special Revenue Funds Fire and EMS District Major
204 Development & Enforcement District Fund Special Revenue Funds Other Governmental Minor
205 Recreation Fund Special Revenue Funds Other Governmental Minor
206 Police Services District Fund Special Revenue Funds Police Services District Major
207 Street Lighting Fund Special Revenue Funds Other Governmental Minor
208 Speed Hump Fund Special Revenue Funds Other Governmental Minor
209 Loganville EMS District Fund Special Revenue Funds Other Governmental Minor
210 Economic Development Tax Fund Special Revenue Funds Other Governmental Minor
215 Jimmy Carter Boulevard TAD Fund Special Revenue Funds Other Governmental Minor
216 Indian Trail TAD Fund Special Revenue Funds Other Governmental Minor
217 Park Place TAD Fund Special Revenue Funds Other Governmental Minor
218 Lake Lucerne TAD Fund Special Revenue Funds Other Governmental Minor
219 Gwinnett Place TAD Fund Special Revenue Funds Other Governmental Minor
220 The Exchange at Gwinnett TAD Fund Special Revenue Funds Other Governmental Minor
230 E-911 Fund Special Revenue Funds Other Governmental Minor
231 Tourism Fund Special Revenue Funds Other Governmental Minor
232 Stadium Fund Special Revenue Funds Other Governmental Minor
233 Authority Imaging Fund Special Revenue Funds Other Governmental Minor
234 Juvenile Court Supervision Fund Special Revenue Funds Other Governmental Minor
235 Tree Bank Fund Special Revenue Funds Other Governmental Minor
236 Opioid Remediation Fund Special Revenue Funds Other Governmental Minor
250 Sheriff Special Justice Fund Special Revenue Funds Other Governmental Minor
251 Sheriff Special Treasury Fund Special Revenue Funds Other Governmental Minor
252 Sheriff Special State Fund Special Revenue Funds Other Governmental Minor
253 Police Special Justice Fund Special Revenue Funds Other Governmental Minor
254 Police Special State Fund Special Revenue Funds Other Governmental Minor
255 Crime Victims Assistance Fund Special Revenue Funds Other Governmental Minor
256 DA Federal Justice Asset Sharing Fund Special Revenue Funds Other Governmental Minor
257 DA Federal Treasury Asset Sharing Fund Special Revenue Funds Other Governmental Minor
258 DA Special State Fund Special Revenue Funds Other Governmental Minor
259 Back the Blue Fund Special Revenue Funds Other Governmental Minor
265 Corrections Inmate Welfare Fund Special Revenue Funds Other Governmental Minor
266 Sheriff Inmate Fund Special Revenue Funds Other Governmental Minor
271 CDBG & Related Grants Fund-External Special Revenue Funds Other Governmental Minor
272 Neighborhood Stabilization Program Special Revenue Funds Other Governmental Minor
274 Miscellaneous Grant Fund Special Revenue Funds Other Governmental Minor
275 Fiscal Agent Coalition Grant Fund-Ext Special Revenue Funds Other Governmental Minor
273 Covid-ERA Grant Fund Special Revenue Funds Other Governmental Minor
276 Covid-19 Grant Fund Special Revenue Funds Cares Act Grant Minor
277 Covid-ARPA Fund Special Revenue Funds Covid-ARPA Major
301 General Capital Fund Capital Project Funds Other Capital Projects Major
302 Fire and EMS Capital Fund Capital Project Funds Other Capital Projects Major
304 Development & Code Enforcement Capital Capital Project Funds Other Capital Projects Major
305 Recreation Capital Fund Capital Project Funds Other Capital Projects Major
306 Police Capital Fund Capital Project Funds Other Capital Projects Major
308 Special Capital Fund Capital Project Funds Other Capital Projects Major
310 Capital Vehicle Replacement Fund Capital Project Funds Other Capital Projects Major
314 2014 Special Purpose Local Option Sales Tax Capital Project Funds 2014 Sales Tax Major
317 2017 Special Purpose Local Option Sales Tax Capital Project Funds 2017 Sales Tax Major
323 2023 Special Purpose Local Option Sales Tax Capital Project Funds 2023 Sales Tax Major
425 The Exchange at Gwinnett TAD Debt Srvc Fund Special Revenue Funds Other Governmental Minor

RP035-26 Page 6
Enterprise Funds - Shaded funds are combined and reported together
Oracle Fund Oracle Fund Name Fund Group/Parent ACFR Major/Minor
501 Water and Sewer Operating Fund Enterprise Funds Water and Sewerage Major
502 Water & Sewer Renewal & Extension Fund Enterprise Funds Water and Sewerage Major
503 Water & Sewer System Development Charges Enterprise Funds Water and Sewerage Major
505 2020 W&S Bond Construction Fund Enterprise Funds Water and Sewerage Major
525 W/S Series 2016A Sinking Fund Enterprise Funds Water and Sewerage Major
526 W/S Series 2016 Sinking Fund Enterprise Funds Water and Sewerage Major
527 W/S Series 2019 Sinking Fund Enterprise Funds Water and Sewerage Major
528 W/S Series 2020 Sinking Fund Enterprise Funds Water and Sewerage Major
529 W/S Series 2021 Sinking Fund Enterprise Funds Water and Sewerage Major
550 Stormwater Operating Fund Enterprise Funds Stormwater Major
551 Stormwater Renewal & Extension Fund Enterprise Funds Stormwater Major
560 Solid Waste Operating Fund Enterprise Funds Solid Waste Major
561 Solid Waste Renewal & Extension Fund Enterprise Funds Solid Waste Major
570 Airport Operating Fund Enterprise Funds Other Enterprise Funds Minor
571 Airport Renewal & Extension Fund Enterprise Funds Other Enterprise Funds Minor
572 Local Transit Operating Fund Enterprise Funds Other Enterprise Funds Minor
573 Local Transit Renewal & Extension Fund Enterprise Funds Other Enterprise Funds Minor
580 Economic Development Funds Enterprise Funds Economic Development Funds Major
Internal Service Funds - Shaded funds are combined and reported together
601 Administrative Support Fund Internal Service Funds Internal Service Funds Minor
605 Group Self-Insurance Fund Internal Service Funds Internal Service Funds Minor
610 Fleet Management Fund Internal Service Funds Internal Service Funds Minor
611 Risk Management Fund Internal Service Funds Internal Service Funds Minor
612 Workers Compensation Fund Internal Service Funds Internal Service Funds Minor
613 Auto Liability Fund Internal Service Funds Internal Service Funds Minor
Fiduciary Funds - Shaded funds are combined and reported together
701 DB Pension Trust Trust Funds Fiduciary N/A
702 Rabbi Trust Trust Funds Fiduciary N/A
711 OPEB Trust Fund Trust Funds Fiduciary N/A
Authorities and Custodial Funds - Shaded funds are combined and reported together
810 Development Authority Fund Authorities Component Unit N/A
820 Police Pre-Forfeiture Fund Custodial Funds Custodial Funds N/A
Accounting Systems and Records
The County's financial records are currently maintained in the Oracle Fusion ERP (Enterprise
Resource Planning) Suite, more commonly known as Oracle Fusion. This ERP provides a fully
integrated suite of finance and operations applications that are built on a common data model -
providing a single source of truth for data. As of September 2025, the County has implemented the
following:
* Financials Cloud including Accounts Payable, Accounts Receivable, Cash Management,
Budgetary Control, Expenses, Fixed Assets, and the General Ledger.
* Procurement Cloud including Purchasing, Sourcing, Self Procurement Management, and
Supplier Management.
* Project and Portfolio Management Cloud including Grants Management, Project Billing &
Revenue, and Project Costing.
* Supply Chain & Manufacturing Cloud including Inventory Management and Product
Management.

RP035-26 Page 7
* Enterprise Performance Management (EPM) Cloud including Oracle Planning for Budgeting,
Narrative Reporting, Rolling Forecasts, and Strategic Modeling.
The Oracle Human Capital Management Cloud will go live mid-September 2026 including Human
Resources, Talent Management, Workforce Management, and Payroll & Compensation.
Multiple third-party applications have been integrated into Oracle. These integrations provide
efficiencies for several types of business processes including:
* Customer billing and collections such as property taxes, development permits, business
licenses, utilities, transit service, fleet, solid waste, and retiree benefits.
* Supplier payments such as jurors, indigent defense attorneys, insurance claims, utility
providers, and benefit providers.
* Investment and debt management transactions.
* Banking transactions.
The County's banking services are provided under a separate contract with Wells Fargo.
Generally, the operating funds of the County are deposited into the County's Master Concentration
Account. Zero balance account structures support most disbursement activity, including Payroll
Clearing and Accounts Payable as well as some depository accounts, including Parks & Recreation,
Treasury Management, and Emergency Medical Services Digitech. A listing of the current bank
accounts, as of January 1, 2026 is below.

RP035-26 Page 8
Account Name Bank Account Name Bank
2014 Sales Tax Wells Fargo Sales Tax 2017 Home Trust Bank
2017 Sales Tax Wells Fargo Sales Tax 2014 Home Trust Bank
2023 Sales Tax Wells Fargo Operating Home Trust Bank
Animal Welfare & Enforcement Donation Wells Fargo ADR Money Market Home Trust Bank
Clerk of Court - Several Hundred Various Wells Fargo ADR Home Trust Bank
Clerk of Court Passport Fees Wells Fargo Law Library Truist Bank
Disbursements ZBA Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County BOC Property Tax Escrow Account Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County Corrections Department Inmate Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County District Attorney Special Operations Account Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County EMS/Digitech Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County Police Department Federal Equitable Sharing Account Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County Prior Pre-Forfeiture Holding Account (1993-2023) Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County Sheriff's Office Federal/Justice Equitable Sharing Account Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County Sheriff's Office Federal/Treasury Equitable Sharing Account Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County Tax Commissioner Dept of Motor Vehicle Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County Tax Commissioner Dept of Property Tax Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County Tax Commissioner Tax Sale Escrow Account Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett County URA Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett District Attorney Federal Equitable Sharing Account Wells Fargo Gwinnett County Police SIS Renesant Bank
Gwinnett SOA Local Wells Fargo Gwinnett County Police SIS Renesant Bank
Juvenile Court Cash Bond Wells Fargo Gwinnett County Police SIS Renesant Bank
Juvenile Court Probation Restitution Wells Fargo Gwinnett County Police SIS Renesant Bank
Juvenile Court Probation Supervision Wells Fargo Gwinnett County Police SIS Renesant Bank
Juvenile Court Traffic Court Wells Fargo Gwinnett County Police SIS Renesant Bank
Magistrate Ct Civil Costs Wells Fargo Gwinnett County Police SIS Renesant Bank
Magistrate Ct Criminal Wells Fargo Gwinnett County Police SIS Renesant Bank
Magistrate Ct Garnishments Wells Fargo Gwinnett County Police SIS Renesant Bank
Magistrate Ct Trust Account Wells Fargo Gwinnett County Police SIS Renesant Bank
Master Concentration Wells Fargo Gwinnett County Police SIS Renesant Bank
OPR Investment Wells Fargo Gwinnett County Police SIS Renesant Bank
Parks and Recreation-DDA Wells Fargo Gwinnett County Police SIS Renesant Bank
Payroll ZBA Wells Fargo Gwinnett County Police SIS Renesant Bank
Police Evidence Wells Fargo Gwinnett County Police SIS Renesant Bank
Police Pre-Forfeiture Holding Account Wells Fargo Probate Court Checking Renesant Bank
Recorder's Court Internal Checking Acct Wells Fargo Probate Court Missing Heir Account Renesant Bank
Recorder's Court Internal Checking Acct Wells Fargo Development Authority of Gwinnett County - Checking Renesant Bank
Special Registry Account Wells Fargo GWINNSTAD17 SF Regions Bank
State Ct Cash Bonds Wells Fargo GWINNETT COUNTY EXPANSION 2018 PROJECT FUND Regions Bank
State Ct Civil Costs Wells Fargo GWINNETT COUNTY EXPANSION 2018 SINKING FUND Regions Bank
State Ct Fines Wells Fargo URA - 2018 Sinking Fund Regions Bank
State Ct Garnishments Wells Fargo Gwinnett Center 2020AB Project Fund Regions Bank
Superior Ct Authority Imaging Wells Fargo Gwinnett Center 2020AB Sinking Fund Regions Bank
Superior Ct Cash Bonds Wells Fargo Gwinnett County 2024 URA Sinking Fund Regions Bank
Superior Ct Civil Costs Wells Fargo Research 2020 Sinking Fund Regions Bank
Superior Court Government Account Wells Fargo Research 2020 Project Fund Regions Bank
Superior Ct Fines Wells Fargo GWINNTAD20 Tax Incremend Fund Regions Bank
Superior Ct Real Estate Fees Wells Fargo GWINNTAD20 2020 Debt Service Reserve Regions Bank
Treasury Management/HSA Wells Fargo GWINNTAD20 Principal Regions Bank
W&S-ZBA Wells Fargo GWINNTAD20 Interest Regions Bank
2017 Sales Tax Pool - Safekeeping Bank of New York Mellon GWINNTAD20 Redemption Regions Bank
2023 Sales Tax Pool - Safekeeping Bank of New York Mellon Gwinnett Place Mall Bond Fund Regions Bank
Operating Pool - Safekeeping Bank of New York Mellon GEFA Project Loans CW03-002NP
Pension, OPENB, Rabbi Bank of New York Mellon GEFA Project Loans CWSRF 09-055
Series 2020 - Water & Sewer - Capital Improvement Bank of New York Mellon GEFA Project Loans CW04-005PA Phase I
Series 2016 Revenue Bonds - Water & Sewer Bank of New York Mellon GEFA Project Loans CW04-005B Phase II
Series 2016A Revenue Bonds - Water & Sewer Bank of New York Mellon GEFA Project Loans CW04-005PF40 Phase III
Series 2019 SF Revenue Bonds - Water & Sewer Bank of New York Mellon GEFA Project Loans CW2022031
Series 2020 - Water & Sewer Bank of New York Mellon Office of Treasury and Fiscal Services 4950-75955
Gwinnett Metro Task Georgia Banking Office of Treasury and Fiscal Services 7070-14708
Inmate Fund Georgia Banking Office of Treasury and Fiscal Services 8425-156084
Online Bond Georgia Banking Office of Treasury and Fiscal Services 4951-192417
Sheriff Levy & Sale Georgia Banking Office of Treasury and Fiscal Services 4948-195854
Sheriff's Office Public Funds Georgia Banking Office of Treasury and Fiscal Services 4946-195855
Special Charities Georgia Banking Office of Treasury and Fiscal Services 4947
Training Account Georgia Banking Office of Treasury and Fiscal Services 4953-193244
Asset Forfeiture State/Local Georgia Banking Office of Treasury and Fiscal Services 4954
Benevolent Fund Georgia Banking Office of Treasury and Fiscal Services 4955
Detention Division Bond Georgia Banking Office of Treasury and Fiscal Services 4956
Escrow Georgia Banking Office of Treasury and Fiscal Services 4959-200843
Evidence Property Georgia Banking Office of Treasury and Fiscal Services (GA1 Prime) 8675700001
Explorer Post 699 Georgia Banking
GRIP Georgia Banking
Services for trust accounts, such as bond construction funds or SPLOST (Special Purpose Local
Option Sales Tax) funds are procured on an as needed basis, and represent a number of stand-
alone accounts at various financial institutions.
Bank deposits at Wells Fargo are held in both interest and non-interest bearing accounts that
receive an earnings credit rate of 140 basis points. Cash balances are analyzed daily and
investments are purchased and sold according to the County's operating cash needs.
Relationships with various financial institutions, broker-dealers, and investment managers have

RP035-26 Page 9
been established for purposes of investing these funds. All investments are managed in
accordance with applicable State statues and the County's investment policy.
The following table reflects the fund types and account groups used by the County, as well as the
number of individual funds within each fund type as reported in the ACFR. In addition, the number
of funds for each fund type for which annual budgets have been legally adopted are presented.
NUMBER OF NUMBER WITH
FUND TYPE/ ACCOUNT GROUP INDIVIDUAL LEGALLY ADOPTED
FUNDS ANNUAL BUDGETS
General Fund 1 1
Special Revenue Funds 40 31
Debt Service Funds 1 1
Capital Projects Funds 11 4
Enterprise Funds 18 11
Internal Service Funds 6 6
Custodial Funds 3 0
Governmental Fund Type Statements are prepared on the modified accrual basis of accounting in
accordance with current accounting standards for governmental units. Proprietary Fund Type
Statements, which include enterprise and internal service funds, are prepared on the accrual basis of
accounting. Fiduciary Fund Type Statements, which include custodial, other post-employment benefits,
and pension funds, are prepared on the accrual basis of accounting. Government-wide financial
statements are prepared on the accrual basis of accounting. The County will make every effort to
record all payables and receivables existing at year-end. The Accounts Payable System is operated in a
dual-year processing mode for two weeks following year-end with all payments for prior year services
charged directly to the prior year.
The Director of Financial Services is responsible for maintaining the County's accounting records, as
well as for Budget controls, Purchasing procedures and controls, Risk Management/Insurance,
Treasury, and Grants. The Director of Accounting oversees financial activities on a day-to-day basis for
General Accounting (including capital assets), and Financial Reporting. The Financial Reporting and
Accounting Managers are responsible for audit coordination and will meet on a weekly basis with the
audit staff. The Director of Accounting, as well as the Financial Reporting and Accounting Managers,
will be available as needed to confer with the audit staff, answer questions, and ensure that necessary
information is provided to the Auditor on a timely basis.
Assistance from County Staff
County staff will prepare confirmation letters, following the format provided by the Auditors, to banks,
paying agents, and grantors; however, to the extent possible, we prefer the Auditors utilize a digital
platform such as Confirmation.com. County staff will prepare General Ledger account balances and
supporting detail schedules, and the Auditor will designate a secure website or other mechanism to
receive such information from the County. County staff will provide the Auditors with access to Oracle
to review documents, including journal vouchers and accounts payable vouchers. County staff will
provide the Auditors with any other documents not available electronically. Adequate audit workspace
will be provided in close proximity to the accounting and financial reporting teams. Prior year audit

RP035-26 Page 10
reports and working papers can be made available to the Auditors. Management letters from prior
years can be made available, with the work plans prepared by the County in response. Any additional
information required during the audit should be requested by the Auditors.
III. Scope of Services
Audit and Audit Objectives
Proposals are requested for an examination and expression of opinion on the fair presentation of the
basic financial statements, including governmental activities, business-type activities, aggregate
discretely presented component units, major funds, aggregate remaining fund information, and the
notes to the financial statements, in conformity with generally accepted accounting principles. The
examination must be performed in accordance with government auditing standards issued by the U.S.
General Accounting Office, the Generally Accepted Auditing Standards (GAAS) established by the
American Institute of Certified Public Accountants (AICPA), the Single Audit Act Amendments of 1996
and in accordance with Title 2, Part 200 of the U.S. Code of Federal Regulations (CFR). It must also
meet the requirements of the applicable laws of the State of Georgia.
The Auditor is not required to audit the supporting schedules contained in the ACFR, which include
combining non-major fund financial statements, introductory, statistical and disclosure statements, and
the accompanying Schedule of Expenditures of Federal awards. However, the Auditor is to provide an
"in-relation-to" report on the supporting schedules based on the auditing procedures applied during the
audit of the basic financial statements and any additional testing required. The Auditor is not required
to audit the statistical section of the report. The Auditor shall be responsible for performing certain
limited procedures involving supplementary information required by the Governmental Accounting
Standards Board (GASB) as mandated by generally accepted auditing standards.
The Auditor is not required to audit the supporting schedule of Special Sales Tax Proceeds. However,
the Auditor is to provide an "in-relation-to" report on that schedule based on the auditing procedures
applied during the audit of the financial statements.
An Audit Progress Report is required to be made each week by the Audit Manager or Senior Manager (a
written report to be presented at the weekly meeting). The report should update the County on areas
covered during the week, findings in those areas, and any recommendations for improvements.
Recommendations for improving the County's accounting procedures, internal controls, and other
related areas should be developed by the Auditor during the course of the examination. Areas in need
of improvement should be communicated verbally during the weekly meetings as described in the
preceding paragraph. The findings and the recommendations for improvement should be summarized
in a draft report (management letter). A copy of the draft is to be delivered to the Department of
Financial Services Management, who will have a work plan prepared to address the recommendations.
Following this review, the Auditors will participate in a conference to discuss the management letter
and the work plan drafts. The Auditors may also be required to present the audit results and
recommendations to the following County staff: the Finance Director, the CFO/Deputy County
Administrator, the County Administrator, the Chairperson of the Board of Commissioners, the Board of
Commissioners, the Retirement Plans Management Committee, the Development Authority, Audit
Committee, and any other County staff as determined in the future.
The Auditor may also be required to provide Bond Issue Services for the County on an as needed basis.