2026 Audit Services

REQUEST FOR PROPOSAL
Ware County Board of Commissioners
305 Oak St Suite 227
Waycross, GA. 31501
FOR: Audit Services
Submissions Due: Friday, April 17, 2026
REQUEST FOR PROPOSALS (RFP)
AUDIT SERVICES

Issued By:
Ware County Board of Commissioners
P.O. Box 1069
Waycross, GA 31502
I. INTRODUCTION
The Ware County Board of Commissioners ("the County") is issuing this Request for Proposals (RFP) for the
purpose of obtaining proposals from qualified Certified Public Accountants to provide financial and compliance
audit services as described herein.
Technical Contact:
Kayley Johnson, Purchasing & Grants Coordinator
Phone: 912-287-4300
Email: kjohnson@warecountyga.gov
II. NOTICE OF INTENT TO PROPOSE
Interested firms are requested to submit a Letter of Intent to Propose no later than:
April 01, 2026, at 12:00 p.m. (Noon)
Letters of intent shall be mailed to:
Ware County Board of Commissioners
Attn: Kayley Johnson
P.O. Box 1069
Waycross, GA 31502
Note: Failure to submit a Letter of Intent does not preclude submission of a proposal.
III. PROPOSAL SUBMISSION REQUIREMENTS
Completed proposals must be received no later than:
April 17, 2026, at 12:00 p.m. (Noon)
Late proposals will be disqualified.
To be considered, proposals must be complete and submitted in three (3) parts:
* (A) Two (2) copies of the Technical Proposal
* (B) One (1) original of the Cost Proposal
The Cost Proposal must be submitted in a separate sealed envelope clearly marked:
"Cost Proposal - Audit Services"
[Name of Firm]
Ware County, Georgia

Proposals must be delivered to:
Ware County Board of Commissioners
Attn: Kayley Johnson
305 Oak Street, Suite 227
Waycross, GA 31501
The County reserves the right to reject any and all proposals and to request additional information from proposers.
Award will be made to the firm determined to have submitted the best overall proposal, considering both technical
qualifications and cost.
IV. PURPOSE
The purpose of this RFP is to establish a contract for professional audit services for:
* Ware County, Georgia
* Solid Waste Management Authority of Ware County
The contract shall cover three (3) consecutive fiscal years, beginning with the fiscal year ending June 30, 2026,
through the fiscal year ending June 30, 2029, subject to:
* Annual review
* Annual appropriation of funds
V. ANTICIPATED SCHEDULE
Activity Target Date
Issue Request for Proposals March 18, 2026
Due Date for Notification of Interest April 01, 2026
Proposals Due April 17, 2026 (Noon)
Selection Recommendation April 17, 2026
Approval and Award May 11, 2026

VI. STATEMENT OF NEEDS
A. Audit Requirements
The audit shall be conducted in accordance with:
* The Official Code of Georgia Annotated (O.C.G.A.)
* Auditing standards generally accepted in the United States of America (GAAS) as promulgated by the AICPA
* Government Auditing Standards issued by the Comptroller General of the United States
B. Reporting and Delivery Requirements
The auditor shall prepare all required audit reports, including reports required under Government Auditing
Standards, and Financial Statements upon completion of the audit. The audit MUST be completed prior to
December 31st of each year.
C. Technical Proposal Requirements
The Technical Proposal must include:
* Description of the firm's experience performing county governmental audits
* Identification of audit staff assigned to the engagement
* A list of at least four (4) county governments currently audited by the firm
* Description of quality control procedures
* Confirmation of independence
D. Cost Proposal Requirements
The Cost Proposal (submitted separately in a sealed envelope marked "For Cost Phase Only") must include:
* Total hours required for each fiscal year by personnel level:
Partners
o
Managers
o
Supervisory Staff
o
Clerical
o
* Total annual audit fee for each year covered by the proposal
E. Cost Factors
While cost is significant, it will not be the dominant factor. Cost will carry greater weight when competing
proposals are otherwise substantially equal in technical merit.
The County reserves the right to reject any and all proposals.
VII. SPECIAL TERMS AND CONDITIONS
A. Qualifications of Auditors

The County reserves the right to investigate qualifications and require additional supporting documentation.
Failure to demonstrate adequate qualifications may result in rejection of the proposal.
B. Cancellation of Contract
The County reserves the right to cancel the contract, in whole or in part, with sixty (60) days written notice without
penalty. The auditor will be compensated for work performed up to the termination date.
C. Audit Documentation Retention
The auditor shall retain all books, records, working papers, and related documentation for five (5) years after final
payment.
In accordance with AICPA Statement on Auditing Standards No. 103, documentation must be retained for no less
than five years from the report release date.
The following entities shall have full access to audit documentation during the retention period:
* Ware County
* Authorized County agents
* Federal and State regulatory agencies
* Grantor agencies
* Georgia Department of Audits and Accounts
D. Contract Period
The contract period shall cover fiscal years ending June 30, 2026, through June 30, 2029, subject to annual review
and appropriation.
VIII. GOVERNMENT ENTITY AND RECORDS INFORMATION
1. Government Overview
Ware County, Georgia is a local county government operating with a General Fund budget of approximately
$50,000,000.
The County has one component unit:
* Ware County Board of Health (audit available by November 30 annually)
2. Fund Structure
Major Governmental Funds:
* General Fund
* 2023 SPLOST Fund
* Regional T-SPLOST Fund
* CP F/Public Roads Fund
Business-Type Funds:
* Airport Fund

* Emergency Telephone Fund
Special Revenue Funds:
* Jail Fee Fund
* Drug Court Fund
* Sheriff's Drug & Equipment Fund
* Supplemental Juvenile Fund
* Restitution Juvenile Fund
* Jail Commissary Fund
* Law Library Fund
* D.A.'s Drug Forfeiture Fund
* Superior Court Victim Assistance Fund
* State Court Victim Assistance Fund
* Intergovernmental Grants Fund
Capital Projects Funds:
* CDBG Grant Fund
* 2023 SPLOST Fund
* CP F/Public Roads Fund
Agency Funds:
* Office of the Tax Commissioner
* Clerk of Court
* Magistrate Court
* Office of the Sheriff
* Probate Court
* Juvenile Court
3. Accounting System
All Ware County accounting records are maintained on ADG accounting software. Constitutional officers may use
other accounting software.
4. Most Recent Audit
The most recent audit (FY ending June 30, 2025) was performed by Carr, Riggs & Ingram. Copies are available
upon request or online at:
https://ted.cviog.uga.edu/financial-documents/
5. County Assistance
County staff will assist with document preparation and retrieval during fieldwork.

6. Audit Deliverables
Upon completion, audit information may be uploaded to the auditor's system as required.
IX. PROPOSAL EXECUTION FORM
In compliance with this RFP and all conditions herein, the undersigned agrees to furnish the services in
accordance with the attached proposal.
Name and Address of Firm:
Telephone: ______________________________
Printed Name: ___________________________
Signature: ______________________________
Title: __________________________________
Email Address: __________________________

X. SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
(Complete One Schedule for Each Fiscal Year)
FIRM NAME: _______________________________
FOR THE AUDIT OF WARE COUNTY, GEORGIA
FISCAL YEAR ENDED JUNE 30, _______
Personnel Level Hours Hourly Rate Total
Partners
Managers
Supervisory Staff
Clerical
Total for Services Described in RFP
Evaluation Criteria
Criteria Weight
Experience with Government Audits 30%
Qualifications of Assigned Staff 25%
Audit Approach 25%
Cost Proposal 20%