RFP 2026-01 ¿ Independent Auditing Services

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
DOOLY COUNTY
BOARD OF COMMISSIONERS
REQUEST FOR PROPOSALS
INDEPENDENT AUDITING SERVICES
Initial Audit Period: October 1, 2025 through September 30, 2026
with Four Optional Annual Renewals
Procurement Information County Schedule
RFP Number 2026-01
Issue Date September 17, 2026
Deadline for Questions September 24, 2026 at 5:00 p.m.
Final Addendum, if Required September 28, 2026
Proposal Due Date October 8, 2026 at 2:00 p.m. Eastern Time
Notice of Intended Award October 9, 2026
Anticipated Award October 15, 2026
Submit proposals electronically to
Dani Jefferson, County Administrator
djefferson@doolycountyga.com
Electronic proposals must be received by the stated deadline.
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 1

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
1. Invitation
The Dooly County Board of Commissioners (County) invites qualified independent certified public
accounting firms to submit proposals to audit the County's financial statements for the fiscal year
beginning October 1, 2025, and ending September 30, 2026. The County intends to award an initial one-
year engagement with the option to renew for four additional one-year terms, subject to satisfactory
performance, annual authorization, funding, and agreement on fees.
The selected firm will perform the engagement in accordance with applicable professional standards
and federal and State of Georgia requirements. The County seeks a firm with recent Georgia local-
government audit experience, sufficient staffing, clear communication, and the capacity to complete all
work within required deadlines.
2. County Information
Dooly County is a political subdivision of the State of Georgia. The County operates on a fiscal year
beginning October 1 and ending September 30. Its financial activities include governmental and other
funds, capital assets, debt, grants, and programs administered by the Board of Commissioners and
constitutional officers. The final scope will cover all funds, activities, and component units required for
the County's annual financial reporting entity.
The County will provide available prior-year audit reports, trial balances, general ledgers, budgets, grant
schedules, debt records, bank reconciliations, fixed-asset records, minutes, contracts, and supporting
documentation. Proposers may request reasonable information needed to prepare a responsive
proposal through the question process in Section 10.
2.1 County Audit Profile
The following information is provided to support comparable staffing and fee proposals. Financial
amounts are drawn from the County's audited financial statements for the year ended September 30,
2025, unless otherwise stated.
Profile Item County Information
Accounting system AccuFund
Fiscal year October 1 through September 30
FY 2025 governmental
$20,753,881
revenues
FY 2025 governmental
$19,758,978
expenditures
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 2

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
Profile Item County Information
FY 2025 General Fund
$14,926,126
revenues
FY 2025 General Fund
$14,424,710
expenditures
Governmental fund balance $6,588,399 at September 30, 2025
Governmental assets $29,674,052 at September 30, 2025
Net capital assets $22,329,935 at September 30, 2025
Governmental reporting General Fund plus approximately 12 special revenue, capital project,
structure transportation, public safety, and grant funds reported in FY 2025
Five: Clerk of Superior Court, Probate Judge, Sheriff's Department,
Custodial funds
Tax Commissioner, and Magistrate Judge
Dooly County Department of Public Health and Dooly County
Industrial Development Authority are reported as component units.
Component units
Their separate financial statements were audited by other auditors
and incorporated into the County's FY 2025 financial report.
Sales-tax and transportation 2019-2024 SPLOST, 2025-2030 SPLOST, 2023-2032 TSPLOST/TIA,
schedules and LMIG activity
$2,895,000 bonds payable, $263,062 financed purchases,
Long-term obligations $3,721,788 ABM building improvements payable, and $4,781,582
net pension liability at September 30, 2025
FY 2025 pension disclosures reported 93 active plan participants
Workforce reference
and 53 part-time active employees not participating in the plan
FY 2025 reporting included a separately audited Single Audit report;
Single Audit history FY 2026 Single Audit work will depend on federal expenditures and
applicable requirements
The FY 2025 financial statements received unmodified opinions. No
Prior audit status material weaknesses were identified. One compliance matter
related to transit contractor financial statements was reported.
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 3

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
Profile Item County Information
As of the September 17, 2026 issue date, the County reports that it
State compliance status is in good standing with the Georgia Department of Audits and
Accounts.
The County will provide the FY 2025 audit report and available supporting schedules to proposers. The
selected firm must confirm the current reporting entity, fund structure, federal award activity, and
required audit scope during planning.
3. Term of Engagement
Audit Year Term Status
September 30, 2026 Year 1 Initial engagement
September 30, 2027 Year 2 County renewal option
September 30, 2028 Year 3 County renewal option
September 30, 2029 Year 4 County renewal option
September 30, 2030 Year 5 County renewal option
Renewals are solely at the County's option and do not create a guarantee of future work. The County
may require annual engagement letters and updated independence, licensing, insurance, staffing, and
pricing information.
4. Scope of Services
4.1 Financial Statement Audit
Audit the County's financial statements and express the appropriate independent auditor's
opinions.
Perform the audit in accordance with auditing standards generally accepted in the United States
and Government Auditing Standards issued by the Comptroller General of the United States.
Review the County's reporting entity and advise management of required fund, activity, or
component-unit presentation.
Audit budgetary compliance and other legally required schedules and information included with
the financial statements.
Perform procedures required for supplementary information and other information
accompanying the financial statements.
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 4

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
Prepare, or assist the County in preparing, a complete annual financial report suitable for
submission to the Georgia Department of Audits and Accounts. County management will remain
responsible for the financial statements and will review and approve all statements, entries,
assumptions, and disclosures. The auditor must apply appropriate safeguards, preserve
independence, and clearly state the division of responsibility for all financial-statement
preparation services.
4.2 Federal Awards and Compliance
Perform a Single Audit under the Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards if the County expends $1,000,000 or more in federal
awards during FY 2026, or meets another threshold then required by federal law.
Prepare or review the Schedule of Expenditures of Federal Awards and related notes, as agreed
with County management.
Complete required major-program testing, reports on internal control and compliance, the
Schedule of Findings and Questioned Costs, and federal data collection submissions.
Coordinate promptly with management concerning federal program determinations, questioned
costs, prior findings, and corrective-action information.
4.3 Georgia Reporting and Other Compliance
Perform procedures and issue reports required by applicable Georgia law and the Georgia
Department of Audits and Accounts.
Submit the final audit and required documents through the State reporting system within the
applicable deadline and provide proof of acceptance to the County.
Report on compliance matters, internal control, grants, SPLOST and T-SPLOST activity, and other
matters when required by law, regulation, contract, or professional standards.
4.4 Communications and Assistance
Conduct an entrance conference and maintain a written request list and status schedule
throughout fieldwork.
Communicate significant risks, proposed adjustments, findings, delays, and emerging issues to
the County Administrator promptly.
Provide a management letter with practical recommendations, a draft for management review,
and final required governance communications.
Meet with County management to review draft reports and present the completed audit to the
Board of Commissioners at a public meeting, if requested.
Respond to reasonable audit-related questions during the contract year without separate
charges unless the County approves added work in writing.
Respond promptly to Georgia Department of Audits and Accounts review comments and correct
report deficiencies. Corrections arising from the auditor's work must be completed without
additional charges, and assistance must continue until the State accepts the submission.
Provide a secure, encrypted method with multifactor authentication for exchanging payroll,
banking, employee, tax, grant, and other sensitive audit records.
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 5

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
5. Required Deliverables and Schedule
Deliverable Required Timing
Detailed audit plan, information request list, and proposed
By October 23, 2026
fieldwork dates
Entrance conference by October 22,
Entrance conference and interim work 2026; preliminary work during
October and November 2026
December 2026 through January
Year-end fieldwork
2027
Draft financial statements, reports, findings, and proposed
By February 15, 2027
adjustments
Final report by March 12, 2027;
submit through the Georgia DOAA
Final audit report and required State submission
portal by March 15, 2027; anticipated
statutory deadline March 29, 2027
Within 30 days after receipt of the
Federal Audit Clearinghouse submission, if applicable auditor's reports or nine months after
fiscal year-end, whichever occurs first
By March 18, 2027, or at another
Board presentation
meeting requested by the County
The proposer must identify any concern with this schedule and offer specific alternative dates. The
County's March 15, 2027 internal submission deadline provides time to address portal or report issues
before the State's statutory deadline. Meeting the County and statutory submission deadlines is a
material contract requirement.
6. Minimum Qualifications
A proposal will be considered only if the firm demonstrates all of the following:
Current authority to practice public accounting in Georgia and good standing for the firm and
assigned certified public accountants.
Independence from Dooly County under all standards applicable to the engagement.
Recent experience auditing Georgia counties or comparable local governments, including
governmental accounting, constitutional officers, grants, and sales-tax programs.
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 6

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
Experience performing audits under Government Auditing Standards and Single Audits under
federal requirements.
A satisfactory external peer review. The firm must disclose any modified findings, corrective
action, disciplinary action, pending investigation, or quality-control matter material to the
proposed engagement.
Sufficient personnel and scheduling capacity to meet the County's deadline.
Ability to obtain and maintain the insurance required by the County before contract execution.
Compliance with applicable Georgia contracting, immigration, ethics, nondiscrimination, and
records requirements.
If the County recovered more than $1,000,000 in indirect costs during the prior year, a firm that
prepared the indirect cost proposal or cost allocation plan used to recover those costs is not
eligible to perform the Single Audit for the base year or subsequent years in which that plan is
used, as provided by 2 C.F.R. 200.509(b). The proposer must disclose whether it prepared or
assisted with any such proposal or plan for the County.
7. Proposal Requirements
Organize the proposal in the order below. Keep the response direct and specific to Dooly County.
1. Transmittal Letter. Identify the legal name of the firm, address, telephone number, email,
authorized representative, and acceptance period. The authorized representative must sign the
letter.
2. Firm Profile. Describe ownership, office locations, years in practice, governmental audit practice,
staffing resources, and any subcontractors or joint-venture participants.
3. Independence and Conflicts. Affirm independence and disclose all current or recent services,
relationships, disputes, or interests that could create an actual or perceived conflict.
4. Georgia Local-Government Experience. List comparable engagements completed during the past
five years. Include government name, fiscal year, scope, engagement partner, and completion
date.
5. Engagement Team. Identify the engagement partner, manager, in-charge staff, specialists, and
backup personnel. Include resumes, licenses, governmental continuing education, office
location, role, and expected time commitment.
6. Audit Approach and Work Plan. Describe planning, risk assessment, materiality, internal-control
review, use of technology and data analysis, sampling, fieldwork, quality review, report drafting,
communication, and coordination with County staff.
7. Schedule. Provide a project schedule showing major tasks, County assistance needed, draft
delivery, quality review, final issuance, State submission, and Board presentation.
8. Quality Control and Peer Review. Provide the firm's most recent peer-review report and related
acceptance letter. Explain internal engagement-quality review procedures.
9. References. Provide at least three recent Georgia local-government clients of similar scope.
Include the client, contact, title, telephone number, email, engagement years, and services
performed.
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 7

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
10. Claims and Discipline. Disclose relevant litigation, regulatory action, professional discipline, audit
rejection, missed statutory deadline, or contract termination during the past five years, with
resolution.
11. Exceptions. Identify every exception to this RFP and proposed contract terms. Silence means
acceptance.
12. Cost Proposal. Complete the price schedule in Section 8 and submit it as a separate searchable
PDF named FirmName_Cost_Proposal.pdf. State all assumptions, rates, travel, technology,
report production, presentations, and other costs. The County will not pay unlisted charges
without prior written approval.
7.1 Required Attachments
Include the following documents with the proposal. A missing document may cause the County to find
the proposal nonresponsive.
Certificate of Insurance or other evidence showing the required coverage and limits.
Current Georgia CPA firm permit and evidence of good standing.
Current CPA licenses for the proposed engagement partner and audit manager.
Most recent external peer-review report and the related acceptance letter.
Signed independence and conflict-of-interest certification.
Completed IRS Form W-9.
Georgia contractor E-Verify affidavit.
Current business license or occupational tax certificate, if applicable.
Signed debarment and suspension certification.
Acknowledgment of every addendum issued by the County.
8. Cost Proposal
Quote a fixed, all-inclusive fee for each year. Separate the financial statement audit from the Single
Audit and optional hourly services. Include every expense necessary to complete the work.
Service FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Financial statement audit $_____ $_____ $_____ $_____ $_____
Single Audit, if required $_____ $_____ $_____ $_____ $_____
Other required
$_____ $_____ $_____ $_____ $_____
reports/submissions
Total not-to-exceed fee $_____ $_____ $_____ $_____ $_____
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 8

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
Personnel Classification Hourly Rate
Engagement partner $_____
Manager $_____
Senior $_____
Staff $_____
Information technology or other specialist $_____
The fee quoted for each year is the maximum fee for that year. No inflation adjustment, percentage
increase, or other escalation will be applied unless the County approves the change through a written
contract amendment before the added work begins.
9. Evaluation and Selection
The County may evaluate proposals through written submissions, reference checks, interviews,
presentations, clarifications, and negotiations. Award will be made to the responsible firm whose
proposal provides the best value to the County, considering qualifications, approach, capacity, and cost.
Evaluation Criterion Points
Georgia county and comparable governmental audit experience 25
Audit approach, work plan, communication, and schedule 25
Qualifications, continuity, and availability of assigned team 20
Quality control, peer review, independence, and compliance record 10
References and record of timely completion 10
Cost and overall value 10
Total 100
The County may establish a competitive range, request best and final offers, negotiate with one or more
firms, verify any representation, and reject a proposal that is incomplete, conditional, materially
nonresponsive, or submitted by a firm the County determines is not responsible.
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 9

DOOLY COUNTY BOARD OF COMMISSIONERS | RFP FOR AUDITING SERVICES
10. Questions and Addenda
Submit all questions in writing by the deadline on the cover page to:
Contact: Dani Jefferson, County Administrator
Email: djefferson@doolycountyga.com
Subject: Dooly County Auditing Services RFP Question
Only written addenda issued by the County may modify this RFP. Proposers are responsible for obtaining
and acknowledging every addendum. Oral explanations do not bind the County. The County may decline
to answer late questions.
10.1 Proposal Protests
A proposer may protest an alleged material error in the solicitation or selection process under the
following procedure:
A protest concerning the terms of this RFP must be received before the proposal deadline. The
County expects to issue notice of the intended award on October 9, 2026. A protest concerning
the intended award must be received no later than October 14, 2026, at 12:00 p.m. Eastern
Time.
Submit the protest by email to djefferson@doolycountyga.com with the subject line: Protest -
RFP 2026-01 - Independent Auditing Services.
The protest must identify the protesting firm, the challenged action, the specific factual and
legal grounds, supporting documents, and the relief requested. General disagreement with an
evaluation score is not sufficient grounds for protest.
The County Administrator will acknowledge the protest and coordinate review with the County
Attorney or another County official who did not have a disqualifying conflict. The County may
request additional information from the protester or other proposers.
The County will issue a written decision. Filing a protest does not automatically suspend the
procurement or contract award, but the County may pause the process when it serves the
County's interests.
The County's written decision is the final administrative decision for this procurement.
11. Proposal Submission
Submit proposals by email to djefferson@doolycountyga.com.
Use the subject line: RFP 2026-01 - Independent Auditing Services.
Attach two searchable PDF files: FirmName_Technical_Proposal.pdf and
FirmName_Cost_Proposal.pdf. The technical proposal must not include pricing.
The complete email and both attachments must be received by October 8, 2026, at 2:00 p.m.
Eastern Time. The time shown in the County's email system will control.
A proposal transmitted before the deadline but received after the deadline is late and will not be
considered.
Dooly County Board of Commissioners * 113 N. Third Street, Room 1 * Vienna, Georgia 31092 * 10