RFP for Auditing Services

Location:	North Carolina
Posted:	Mar 2, 2026
Due:	Mar 25, 2026
Agency:	State Government of North Carolina
Type of Government:	State & Local
Category:	R - Professional, Administrative and Management Support Services
Solicitation No:	379-26-02
Publication URL:	To access bid details, please log in.

Solicitation Number:	379-26-02
Project Title:	RFP for Auditing Services
Description:	Lenoir County, North Carolina (hereinafter called the “County”) invites qualified independent auditors (hereinafter called the “auditor”) having sufficient governmental accounting and auditing experience in performing an audit in accordance with the specifications in this Request for Proposal (RFP) so submit a proposal. There is no expressed or implied obligation for the County to reimburse responding firms for any expenses incurred in preparing a proposal in response to this request. The specific details shown herein shall be considered minimum unless otherwise shown. The specifications, terms and conditions included with this RFP shall govern in any resulting contract(s) unless approved otherwise in writing by the County. The bidder consents to personal jurisdiction and venue in a state of competent jurisdiction in Lenoir County, North Carolina. Type of Audit 1. The audit will encompass a financial and compliance examination of the County’s Audit Report in accordance with the laws and regulations of the State of North Carolina, which include requirements for the minimum scope of the audit. The financial and compliance audit will cover federal, state and local funding sources in accordance with: a. Generally accepted accounting standards (GASS) b. Government auditing standards (GAS) c. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals and Audit Requirements for Federal Awards (Uniform Guidance), in applicable; d. North Carolina State Single Audit Implementation Act, if applicable; and e. All other applicable laws and regulations. 2. The scope of the audit and all fee quotes presented should include all approved and known pronouncements through the date of proposal submission. This includes but is not limited to, the Governmental Accounting Standards Board (GASB) statements and Governmental Accounting Standards. Although some pronouncements will not be in effect until after the first year of the audit, estimates for future years should include pronouncements that will become effective
Opening Date:	3/25/2026 5:00 PM
Posted Date:	3/3/2026
Status:	Open
Department:	COUNTY OF LENOIR


Solicitation Number * 379-26-02	Department COUNTY OF LENOIR	Status Reason Open
Opening Date 2026-03-25T17:00:00.0000000	Posted Date * 2026-03-02T21:24:15.0000000Z	Primary Commodity Code General agreements and contracts
Mandatory Conference/Site Visit — —	Special Instructions —	Solicitation Type * Select RFP IFB RFI
Owner Adam Short
Description Lenoir County, North Carolina (hereinafter called the “County”) invites qualified independent auditors (hereinafter called the “auditor”) having sufficient governmental accounting and auditing experience in performing an audit in accordance with the specifications in this Request for Proposal (RFP) so submit a proposal. There is no expressed or implied obligation for the County to reimburse responding firms for any expenses incurred in preparing a proposal in response to this request. The specific details shown herein shall be considered minimum unless otherwise shown. The specifications, terms and conditions included with this RFP shall govern in any resulting contract(s) unless approved otherwise in writing by the County. The bidder consents to personal jurisdiction and venue in a state of competent jurisdiction in Lenoir County, North Carolina. Type of Audit 1. The audit will encompass a financial and compliance examination of the County’s Audit Report in accordance with the laws and regulations of the State of North Carolina, which include requirements for the minimum scope of the audit. The financial and compliance audit will cover federal, state and local funding sources in accordance with: a. Generally accepted accounting standards (GASS) b. Government auditing standards (GAS) c. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals and Audit Requirements for Federal Awards (Uniform Guidance), in applicable; d. North Carolina State Single Audit Implementation Act, if applicable; and e. All other applicable laws and regulations. 2. The scope of the audit and all fee quotes presented should include all approved and known pronouncements through the date of proposal submission. This includes but is not limited to, the Governmental Accounting Standards Board (GASB) statements and Governmental Accounting Standards. Although some pronouncements will not be in effect until after the first year of the audit, estimates for future years should include pronouncements that will become effective

Attachment Preview

REQUEST FOR PROPOSALS

AUDITING SERVICES

Date Issued:

Proposal Deadline:

February 25, 2026

March 25, 2026

Contact:

Jennifer Clark, Chief Financial Officer

101 North Queen Street

P.O. Box 3289

Kinston, NC 28502

(252) 559-6450

jennifer.clark@lenoircountync.gov

Request for Proposal

Lenoir County, North Carolina (hereinafter called the “County”) invites qualified independent

auditors (hereinafter called the “auditor”) having sufficient governmental accounting and auditing

experience in performing an audit in accordance with the specifications in this Request for

Proposal (RFP) so submit a proposal.

There is no expressed or implied obligation for the County to reimburse responding firms for any

expenses incurred in preparing a proposal in response to this request.

The specific details shown herein shall be considered minimum unless otherwise shown. The

specifications, terms and conditions included with this RFP shall govern in any resulting

contract(s) unless approved otherwise in writing by the County. The bidder consents to personal

jurisdiction and venue in a state of competent jurisdiction in Lenoir County, North Carolina.

Overview of Lenoir County

Lenoir County is located in Eastern North Carolina. The County operates a range of governmental

and enterprise funds to support its residents, including solid waste and transit services. The

County’s financial managements prioritizes accountability, community impact and the efficient

use of resources.

Key Statistics for Lenoir County:

• Population: 55,332

• Property Valuation (2025): $6,361,854,734

• Accounting Software: Tyler-Munis

• Notable Funds:

o Governmental: General Fund, Special Revenue Funds, Capital Project Funds

o Proprietary: Solid Waste, Transit

o Custodial: Fiduciary accounts

o Component Units: Tourism Development Authority

Type of Audit

1. The audit will encompass a financial and compliance examination of the County’s Audit

Report in accordance with the laws and regulations of the State of North Carolina, which

include requirements for the minimum scope of the audit.

The financial and compliance audit will cover federal, state and local funding sources in

accordance with:

a. Generally accepted accounting standards (GASS)

b. Government auditing standards (GAS)

c. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative

Requirements, Cost Principals and Audit Requirements for Federal Awards

(Uniform Guidance), in applicable;

d. North Carolina State Single Audit Implementation Act, if applicable; and

e. All other applicable laws and regulations.

2. The scope of the audit and all fee quotes presented should include all approved and known

pronouncements through the date of proposal submission. This includes but is not limited

to, the Governmental Accounting Standards Board (GASB) statements and Governmental

Accounting Standards. Although some pronouncements will not be in effect until after the

first year of the audit, estimates for future years should include pronouncements that will

become effective

Deliverables

1. Assistance with preparing and reconciling key financial statements and schedules

including:

a. Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net

Position

b. Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund

Balance of Governmental Funds to the Statement of Activities

2. Reporting on significant deficiencies and material weaknesses in internal controls, as

required (AU-C 265)

3. Submission of the audit report, including all required financial statements, notes,

supplementary information, and the Auditor’s Opinion, in PDF format to the Secretary of

the LGC.

4. Presentation of the audited financial statements and findings to the governing body,

including:

a. Description of material weaknesses and internal control findings

b. Status of prior year audit findings

c. Financial performance indicators based on the audit

5. Assistance with correcting identified compliance or reporting deficiencies as required by

LGC staff.

6. Collaboration to ensure the audit and any required submissions, such as the data collection

form, comply with state and federal standards.

Grant Compliance

1. Review of Schedule of Expenditures of Federal and State Awards (SEFSA) for accuracy,

completion and compliance.

2. Evaluate and ensure proper reporting of federal and state grant expenditures in accordance

with Uniform Guidance regulations.

3. Identify and test major programs as part of the Single-Audit process.

Key Deadlines

1. Pre-Audit Planning:

2. Fieldwork Completion:

3. Draft Report Submission:

4. Final Submission & Presentation to the BOCC:

April 2026

September 2026

October 2026

December 2026

Additional Requirements

1. Attendance at County Commissioners’ meetings to present findings

2. Retention of audit working papers for a minimum of three years

3. Guidance on implementing changes related to new financial regulations or standards

Proposal Requirements

Firm Profile:

1. Office location(s) responsible for the audit

2. Overview of the firm’s experience with governmental audits, particularly for counties of

similar size and complexity

3. Key personnel’s qualifications and their roles in the engagement

4. A summary of the firm’s approach to ensuring independence and compliance with auditing

standards

5. At least three references from governmental clients

Audit Approach:

1. Description of methodologies for financial and compliance audits

2. Techniques for internal control evaluations and risk assessments

3. Use of technology and innovative practices in the audit process

4. Planned interaction with County staff, included expected assistance

5. Tentative timeline for completing key phases of the audit

Cost Proposal:

1. Itemized breakdown of costs for the base audit, including personnel, travel and materials

2. Hourly rates for additional services outside of the agreed scope

3. Multi-year cost estimates (e.g., FY 2026, 2027 and 2028)

4. Description of how cost increases, if any, are calculated for subsequent years

Selection Criteria

Proposals will be evaluated on the following criteria:

1. Experience and Qualifications

2. Audit Approach

3. Cost Effectiveness

4. References and Reputation

5. Innovation

The County reserves the right to reject any and all proposals, waive technicalities and select the

firm that best meets its needs.

Submission Instructions

Deadline: March 25, 2026

Proposals should be submitted electronically to jennifer.clark@lenoircountync.gov with subject

line LENOIR COUNTY AUDIT PROPOSAL or delivered to the County Manager’s Office at

101 North Queen Street, Kinston, NC 28502

This is the opportunity summary page. It provides an overview of this opportunity and a preview of the attached documentation.

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