Municipal Auditing Services

REQUEST FOR PROPOSAL FOR MUNICIPAL AUDITING SERVICES
RFP-COB-2026-0009
CITY OF BROOKSVILLE
201 HOWELL AVENUE
BROOKSVILLE, FL 34601
Contract Documents and Specifications for:
RFP-COB-2026-0009
Municipal Auditing Services
Project Solicitation Date: Friday, October 2, 2026
Pre-Proposal Conference: Tuesday, October 13, 2026 @ 10:00 AM
Question Submission Deadline: Thursday, October 15, 2026 @ 5:00 PM
Questions must be submitted via:
BidNetDirect, OpenBids, or procurement@cityofbrooksville.us
Proposal Submission Deadline: Thursday, October 22, 2026 @ 10:00 AM
Proposal Opening: Thursday, October 22, 2026 @ 10:00 AM
Proposal Evaluation Meeting: Monday, October 26, 2026 @ 10:00 AM
Submit Proposal offer to:
City of Brooksville
Procurement Division
201 Howell Ave.
Brooksville, FL 34601

RFP-COB-2026-0009
MUNICIPAL AUDITING SERVICES
PROPOSAL REQUIREMENTS
I. PROPOSAL SCHEDULE
The City reserves the right at its sole discretion to change any of these dates and times relative
to the proposal schedule. Any changes will be accomplished by publishing an addendum.
II. THE PROPOSAL PACKAGE
Each bid submitted in response to this RFP must contain the following documents:
1. Title Page
2. Table of Contents
3. Letter of Transmittal
4. Profile of Proposer
5. Summary of Firm's Qualifications
6. Identification and resumes of the proposed auditor, alternate auditor, and supporting
personnel
7. Description of availability, responsiveness, representative municipal clients, and
references
8. Audit approach
9. Other requested items under Article II, Section 8 of this RFP
10. Fee proposal (Including Attachment A)
11. Required forms and certifications, including Attachments B - J
Pursuant to Section 119.071 (1)(b)2., Florida Statutes, all proposals or replies received pursuant
to a competitive solicitation are exempt from public inspection and copying until the City
provides notice of an intended decision or until 30 days after opening the bids, proposals, or final
replies, whichever is earlier.
III. COMPLETION OF PROPOSAL SUBMISSION PACKAGE
It is the responsibility of the Proposer to ensure that all pages are included. All Proposers are
advised to closely examine this RFP.
All proposal attachments must be submitted on the forms provided. If additional information is
needed for submission, attachments may be submitted on Proposer's letterhead or quotation forms
provided they be an addendum to the proposal form to further explain qualifications.
Proposal forms must be neatly written in ink or typed, and must be signed digitally or in ink by an
officer or employee having authority to bind the Proposer (where a signature is required). Failure
to submit a duly signed proposal may be cause for rejection of the proposal.
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IV. PROPOSAL PRICES
All proposed prices shall remain valid for ninety (90) days after the date of proposal closing or
other time stated in the Special Terms. The City of Brooksville is not responsible for expenses
incurred prior to award.
V. PROPOSAL SUMBISSION
All submissions must include an original proposal AND four (4) copies in a sealed envelope.
ENVELOPES CONTAINING PROPOSALS MUST BE IDENTIFIED AS PROPOSAL
RFP-COB-2026-0009 marked on the outside of the envelope with the title and date proposals
are scheduled to be received.
All sealed proposals must be mailed or hand-delivered to:
City of Brooksville
Procurement Division
201 Howell Ave.
Brooksville, FL 34601
Any proposal received after 10:00 AM on Thursday, October 22, 2026, whether by mail or
otherwise, will be returned unopened. The time of receipt shall be determined by the time clock
located in City Hall. Proposers are responsible for ensuring that their proposal is stamped by City
personnel by the deadline indicated.
Proposals submitted by telephone, facsimile, or email shall not be accepted.
Submission of a Proposal implies a full understanding of this RFP. Any misunderstanding as to
such terms by the Proposer will not relieve the Proposer from performance.
This RFP consists of this document along with all attachments and forms incorporated or attached
to this RFP, all of which are incorporated herein by this reference.
VI. PROPOSAL REJECTION
Proposals may be rejected for noncompliance of requirements after review by the City.
The City reserves the right to reject any or all proposals in whole or in part; to waive any
irregularities or informalities; to award by any item, group(s) of items, total proposal, or accept the
proposal that is most advantageous and in the best interest of the City.
VII. PROPOSAL SYSTEM
The City of Brooksville officially distributes solicitation and addenda documents through the
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Florida Online Bid System (www.BidNetDirect.com), Euna OpenBids (demandstar.com), and the
City of Brooksville website. Solicitation documents may be downloaded using these systems.
The City of Brooksville is not responsible for solicitation and addenda documents obtained from
sources other than the Florida Online Bid System, Euna OpenBids, the City website, or the City
Procurement Division. Proposers who submit responses and later claim they did not receive
complete documents or had no knowledge of any change, modifications, or additions made to the
official solicitation documents shall still be bound by the solicitation, including any changes,
modifications, or additions to the official solicitation documents.
Only proposers who properly register and obtain solicitation documents directly from the Florida
Online Bid System, Euna OpenBids, or the City website will receive addenda and other important
information if issued.
All addenda can be found on the City website, the Florida Online Bid System, Euna OpenBids, or
obtained through the City Procurement Division. Proposers are responsible for acquiring
knowledge of changes, modifications, or additions to official solicitation documents.
VIII. PRE-PROPOSAL CONFERENCE
A Pre-Proposal Conference will be held on Tuesday, October 13, 2026, at 10:00 AM, at Council
Chambers at the City of Brooksville City Hall, 201 Howell Ave., Brooksville, FL, 34601. The
purpose of the pre-proposal conference is to allow potential proposers an opportunity to present
questions to staff and obtain clarification of the requirements contained in the solicitation. This
conference will be held only once and is open to the public. Please contact the Procurement
Division for further information.
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RFP-COB-2026-0009
MUNICIPAL AUDITING SERVICES
SCOPE OF WORK
I. PURPOSE
The City of Brooksville seeks proposals from qualified firms of independent Certified Public
Accountants licensed in Florida to perform financial and compliance audits in accordance with the
following specifications.
The requested audit services will cover each of the three (3) fiscal years ending September 30,
2026, 2027, and 2028, with annual renewals thereafter at the discretion of Council and upon
acceptance by both parties.
II. SCOPE OF SERVICES
The City prepares general purpose financial statements in accordance with Generally Accepted
Accounting Principles (GAAP) as defined by the Government Accounting Standards Board
(GASB). These audits are to be performed in accordance with Section 11.45 Florida Statutes and
Regulations of the Florida Department of Banking and Finance. In addition, Rules adopted by the
Auditor General for form and content of local government entity audits (Chapter 10.550 and
10.600, Rules of the Auditor General).
The audits shall include an examination of the financial statements of all accounts and funds,
including the General Fund, Special Revenues, Capital Projects, Enterprise Funds, Permanent
Fund, and Fiduciary Funds. The City has approximately 55 funds with the number of Funds
varying from time to time. The audit examination shall be made in accordance with generally
accepted auditing standards and governmental auditing standards issued by the Comptroller
General of the United States. The audit shall follow the required GASB procedures.
The auditing process shall include the necessary procedures to establish compliance with the
Single Audit Act, if applicable, plus other guidelines, requirements and regulations necessary for
issuing a single audit report for the three (3) fiscal years ending September 30, 2026, 2027, and
2028. The selected firm will be eligible for annual renewals at the discretion of City Council and
acceptance of the selected firm at the end of this obligation, subject to negotiations of fees and
services.
The City may eventually desire to participate in the Government Finance Officers Association
(GFOA) Certificate of Achievement for Excellence in Financial Reporting for its Annual
Comprehensive Financial Reports (ACFR); hence, the selected auditing firm must be prepared to
render any necessary assistance in working toward this eventual goal. All audits will include work
necessary to issue an opinion in accordance with Generally Accepted Government Auditing
Standards (GAGAS) with current GAAP applied.
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Throughout the contract period the auditor is expected to assist the City on implementation of new
accounting and GASB standards as promulgated by authoritative bodies. The auditor shall also
assist the City on specialized accounting questions that may arise. The City acknowledges its
responsibility for the reliability, accuracy, and completeness of all financial preparations. No work
related to this section will be required to an extent it would impair independence.
III. RECORDS TO BE AUDITED
The City's Financial Statements are presented on a modified accrual basis for Governmental Funds
and full accrual basis for the Enterprise Funds. The City's budget is incorporated in the General
Ledger, and the encumbrance system is utilized for expenditures. The City's Books of Account
will be closed no later than January 31st. Financial statements together with the work papers will
be prepared by the accounting staff for all funds and accounts and will be available on or before
January 31st. Copies of prior years' financial statements and budgets are available.
The previous audit was completed by CliftonLarsonAllen,LLC., which has the prior audit work
papers available for inspection of the successful proposal at its office located at 402 Kentucky
Avenue, Suite 600, Lakeland, FL. Phone: 863-680-5600. Any fees involved for reasonable
personnel costs and out-of-pocket expenses associated with the work paper review will be the
responsibility of the firm awarded the contract.
IV. CITY STAFF SUPPORT
The City will provide confirmations, supporting schedules, and documentation. Clerical assistance
will be available to help retrieve documents, such as paid checks and invoices. The City's
accounting staff will prepare a supporting schedule for all notes to the financial statements.
If an ACFR is prepared in future years, the auditor will provide the necessary reproduction, divider
pages, report covers, and binding for the Annual Comprehensive Financial Report, the single audit,
if applicable, and the management letter.
V. PROFILE OF THE CITY
a. Financial Structure
The General Fund of the City is used to account for all activities not included in other funds. The
General Fund provides for the normal recurring activities of the City such as General Government,
City Manager's Office, Finance, HR, Technology Services, Streets, Parks and Recreation and
Community Development.
The Enterprise Funds include Water and Wastewater, Solid Waste and Internal Service funds.
The City has Capital Projects Funds, Special Revenue Funds, and Debt Service Funds
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The City of Brooksville Community Redevelopment Agency (CRA) is considered a Major Fund
in the Government Fund Financial Statements pursuant to Florida Statutes, Section 163.387(8).
At this time the CRA is considered a blended component unit of the City of Brooksville.
The City Fiduciary Funds include Private Purpose Trust Funds and Police and Firefighters
Retirements Funds.
The City prepares its budgets on a modified accrual basis.
b. Debt
General Fund Notes Payable projected as of 09/30/26 totaling $2,137,165. The Notes Payable
consists of a USDA loan, and bank loan from Truist for a new DPW Building.
The Solid Waste Fund has no debt.
The City has four outstanding Notes Payable in the Water and Sewer Fund which will have a
projected outstanding balance as of 09/30/26 of $4,935,827.
c. Other Background Information
City's population adjusted as of 07/01/25 was 10,145 residents. The City is approximately 11.2
square miles and is the County seat for Hernando County.
The City is managed under a City Council-City Manager form of government. The legislative and
governing body of the City is a five-member Council led by the Mayor. Each Council Member is
elected to a four-year term with a limit of two consecutive terms.
The City is organized into seven Departments being the City Manager's Office, Community
Development, Finance, Human Resources, Technology Services, Parks and Recreation, and Public
Works.
In the 25/26 City of Brooksville Annual Budget 143 FTE's were budgeted. Total budgeted salaries
and benefits in fiscal year ending 9/30/26 totaled $12,294,814
For fiscal year ending 9/30/25 the Finance Department issued 3,788 A/P checks and vouchers
totaling $15,862,038; issued 213 Purchase Orders totaling $7,373,602, and processed Master
Card/Lowe's/Fuel purchase card totaling $1,003,808.
The Utility Department sends approximately 5,436 water bills monthly and 4,475 sewer bills
monthly. City provides water and wastewater services to residents inside the Brooksville corporate
City limits, water to approximately 1,422 customers and sewer to approximately 569 customers
outside the City limits. The City provides sanitation services to residents within the corporate City
limits.
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The City participates in one Pension plan: Florida Retirement System (FRS) for employees. In
addition, the Substituted Police Pension Trust Fund has two retired police employees and
Municipal Firefighters' Pension Fund is currently terminated.
City's fiscal year is from October 1 - September 30.
Ending 9/30/25 City Governmental Activities expenses were $10,963,456 and City Business-Type
Activities expenses were $4,060,760.
VI. REQUIRED REPORTS
The following reports are required at the completion of each of the three (3) fiscal year audits
(unless otherwise stated):
a. A report on the examination of the financial statements inclusive of all accounts
and funds. The reports shall contain a statement of the auditor's professional assessment on
whether the information contained within the financial statement is fairly represented and in
conformance with generally accepted accounting principles. If the auditor cannot favorably opine
on this, the reasons shall be stated in the report. The auditor also will offer an opinion on the
fairness of the supplemental financial information presented in the combined financial statements
in relation to the general purpose financial statements.
b. A detailed management letter shall be prepared in each of the three (3) fiscal years
for use by the City and the Finance Department. It shall include a summation of the audit findings
and recommendations on the financial statements, internal controls, accounting systems, legality
of actions and other evaluations deemed professionally important.
c. Eight (8) copies of the complete Audit are required. An electronic copy of the audit
should be provided in PDF format. The City is required to forward an electronic copy of the Audit
Report to the Florida Auditor General according to Florida Auditor General Rule 10.558(2).
The auditor's comments in the management letter shall make special mention of the following
material items discovered within the scope of the audit:
1) Whether irregularities reported in preceding audit(s) have been corrected;
2) Whether recommendations made in preceding audit(s), if adopted by the City, have
been implemented;
3) Any violation of the laws, rules and regulations discovered during the audit;
4) Any illegal expenditure discovered within the scope of the financial audit;
5) Any improper or inadequate accounting procedures discovered within the scope of the
financial audit;
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6) Any failure to properly record financial transactions discovered within the scope of the
audit;
7) All other inaccuracies, irregularities, shortages and defalcations discovered within the
scope of the financial audit;
8) All differences between the financial report filed with the Department of Banking and
Finance pursuant to Section 218.32 and the annual audit report for the said period;
9) Compliance with the auditor general's rules on tangible personal property; and
10) Recommendations to improve the City's present accounting management procedures
and internal control.
11) A report on compliance with terms, covenants, and provisions of all City Bond Issues.
d. Reports on internal control structure, compliance and independent accountants in
accordance with Single Audit Act Guidelines and Regulations for each of the three (3) fiscal years.
These reports will be incorporated into the City's ACFR, if one exists.
VII. SCHEDULE
The awarded firm may commence the examination as soon as notification of award has been
issued, with interim and fieldwork examination beginning as soon as agreeable by the City and the
selected audit firm. The goal is to have the audit completed by April 30th annually.
During the audit, the auditor may be required to meet with various elected or appointed officials
to discuss the audit or related matters. Post-audit conferences will be held to review the general
audit findings and adjusting journal entries or other changes to the client's prepared financial
statements, the Single Audit Report, if applicable, and draft of the management letter, no later than
April 15th and final reports must be provided no later than April 30th. Extension for the time of
completion may be allowed for good cause by the City.
VIII. ADDITIONAL REQUIREMENTS
In addition to these tasks and the contents of this RFP, the selected firm's services shall be subject
to the following conditions:
* The Proposer shall not substitute the individuals identified as the engagement partner(s) in
its response to this RFP without notifying the City Manager.
* The firm selected shall either submit progress reports or hold periodic meetings with
appropriate City staff to provide assurance that the audit is on schedule.
* At the completion of each audit, an exit conference will be held with appropriate City staff
to discuss any findings and recommendations.
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* Auditors will assist the City in implementing and complying with any changes in reporting
requirements remain in conformity with accounting principles generally accepted in the
United States of America, Florida Statutes, and Rules of the Auditor General.
* Auditors shall conduct an examination of financial statements to express an opinion on the
fairness of presentation of financial position, results of operations, and changes in financial
position in conformity with generally accepted accounting principles and requirements of
the State of Florida and other applicable laws, rules, and guidelines.
* Auditors shall conduct an examination of any additional activities necessary to establish
compliance with the term "financial audit" as defined and used in Government Auditing
Standards and any amendments thereto.
* Auditors shall utilize financial condition assessment procedures to assist in the detection
of deteriorating financial conditions pursuant to Section 218.39(5), Florida Statutes. The
auditor may use financial condition assessment procedures developed by the Auditor
General or an alternative method. The financial condition assessment shall be done as of
the fiscal year end. However, the auditor shall consider subsequent events, through the
date of the audit report, that could significantly impact the local governmental entity's
financial condition. This assessment is expected to be presented at the same time each
ACFR is presented, if applicable.
* The selected firm shall provide all required Independent Accountant / Auditor Reports in
accordance with Government Auditing Standards, Florida Statutes and the Rules of the
Auditor General.
* The selected firm shall provide a Management Letter as required by Florida Statutes and
the Rules of the Auditor General, including all required disclosures.
* The selected firm shall provide a report on internal controls over financial reporting and on
compliance and other matters based on an audit of financial statements performed in
accordance with Government Auditing Standards.
* If applicable, provide a report on compliance with requirements applicable to each major
Federal program and state financial assistance project and on internal control over
compliance required by Title 2, U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance) and Chapter 10.550, Rules of the Auditor General and the Florida
Single Audit Act.
* If applicable, provide a schedule of findings and questioned costs as mandated by Title 2,
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the
Florida Single Audit Act.
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