Independent Audit Services
| Location: | South Carolina |
|---|---|
| Posted: | Mar 2, 2026 |
| Due: | Apr 2, 2026 |
| Agency: | Hampton County |
| Type of Government: | State & Local |
| Category: |
|
| Solicitation No: | 2026-001 |
| Publication URL: | To access bid details, please log in. |
| Bid Number: |
2026-001
|
| Bid Title: |
Independent Audit Services
|
| Category: | Administration |
| Status: | Open |
|
Attachment Preview
HAMPTON COUNTY, SOUTH CAROLINA
REQUEST FOR PROPOSALS (RFP)
INDEPENDENT AUDIT SERVICES
Fiscal Years Ending June 30, 2026 – June 30, 2028
(With Optional Renewals)
RFP Issue Date: March 2, 2026
Proposals Due: April 2, 2026 (2:00 PM ET)
Submission Address:
Hampton County Administrator’s Office
Attn: Michael Savino, Finance Director
200 Jackson Ave East
Hampton, SC 29924
Hampton County, SC – Independent Audit Services RFP
RFP Summary
RFP Title
Issuing Agency
Primary Contact
Issue Date
Questions Deadline
Proposal Due Date/Time
Independent Audit Services
Hampton County, South Carolina
Michael Savino, Finance Director
Hampton County, South Carolina
Email: msavino@hamptoncountysc.org
Phone: 803-914-2110
March 2, 2026
March 16, 2026 (5:00 PM ET)
April 2, 2026 (2:00 PM ET)
Table of Contents
RFP Summary ............................................................................................................................................... 2
1. Introduction and Procurement Schedule .................................................................................................3
2. Background and County Profile ............................................................................................................... 4
3. Scope of Services and Deliverables .......................................................................................................... 5
4. Minimum Qualifications ...........................................................................................................................7
5. Proposal Format and Submission Requirements ..................................................................................... 8
6. Evaluation and Selection Process ...........................................................................................................10
7. Contract Terms and Conditions ............................................................................................................. 10
Appendix A – Cost Proposal Form ..............................................................................................................13
Appendix B – Required Certifications and Forms ...................................................................................... 14
Appendix C – Reference Form ................................................................................................................... 15
Page 2 of 15
Hampton County, SC – Independent Audit Services RFP
1. Introduction and Procurement Schedule
Hampton County, South Carolina (the “County”) is soliciting proposals from qualified certified public
accounting firms to provide independent audit services for the County’s annual financial statements for
the fiscal years ending June 30, 2026, June 30, 2027, and June 30, 2028, with options for renewal. The
selected firm must have demonstrated experience auditing governmental entities in accordance with
generally accepted auditing standards (GAAS), Government Auditing Standards (GAS, the “Yellow
Book”), and, when applicable, the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR)
Part 200, Subpart F (Uniform Guidance).
This RFP is intended to result in the award of a professional services agreement, subject to approval by
Hampton County Council.
1.1 Procurement Schedule
The following schedule is provided as a planning guideline. The County reserves the right to modify this
schedule by written addendum.
RFP issued
Deadline for written questions
Addenda issued (if any)
Proposals due (technical + cost)
Shortlist interviews (if conducted)
Anticipated award / contract approval
March 2, 2026
March 16, 2026 (5:00 PM ET)
March 20, 2026 (anticipated)
April 2, 2026 (2:00 PM ET)
April 17–18, 2026 (tentative)
May 7, 2026 (tentative)
1.2 Questions and Addenda
All questions and requests for clarification must be submitted in writing by the deadline shown above to
the Primary Contact listed in the RFP Summary. The County will issue written responses and any
addenda as it deems necessary. Only written addenda issued by the County are binding.
1.3 Submission Instructions
Proposers must submit one (1) original and four (4) copies of the Technical Proposal, and one (1)
separate sealed Cost Proposal. Proposers shall also include one (1) electronic copy of the proposal
package on a USB drive in PDF format, with the Technical Proposal and Cost Proposal provided as
separate files. Email/portal submissions will not be accepted unless expressly authorized by written
addendum.
To support an objective qualifications-based evaluation, the County strongly prefers a two-envelope
format:
• Envelope 1 – Technical Proposal (no pricing information)
• Envelope 2 – Cost Proposal (Appendix A)
Proposals received after the due date and time will be considered non-responsive and may be returned
unopened.
Page 3 of 15
Hampton County, SC – Independent Audit Services RFP
1.4 Public Records and Confidentiality
Submissions to the County are public records and may be subject to disclosure under the South Carolina
Freedom of Information Act (FOIA). Proposers should avoid submitting proprietary information
whenever possible. If a proposal contains information the proposer believes is exempt from disclosure,
the proposer must clearly identify the specific information and the legal basis for exemption. The County
makes no guarantee that such information will be withheld from disclosure.
1.5 Reservation of Rights
The County reserves the right to reject any or all proposals, waive informalities or minor irregularities,
request clarification or additional information, negotiate with one or more proposers, conduct
interviews, and cancel or reissue this RFP in whole or in part, if it is in the County’s best interest.
This RFP does not commit the County to award a contract or to pay any costs incurred in the preparation
of a proposal.
2. Background and County Profile
2.1 County Overview
Hampton County is a political subdivision of the State of South Carolina. The County operates under a
council–administrator form of government with a five-member County Council. The County provides a
range of services, including public safety, emergency services, public works, planning and zoning, and
other general governmental services. The County operates and maintains the County airport; related
activities are reported within the County’s governmental activities.
Additional information regarding the County’s finances is available in the most recent audited Annual
Financial Report (or ACFR, if issued).
2.2 Financial Reporting Entity and Fund Structure
The County’s financial reporting entity includes governmental activities and may include component
units in accordance with GASB standards, as applicable. The County currently reports governmental
activities and maintains multiple governmental funds (e.g., General Fund, special revenue funds, capital
projects funds, and debt service funds). If the County reports business-type activities during the
engagement period, the auditor will include such activities within the scope as applicable.
A detailed list of funds and major programs will be provided to the selected auditor during planning and
will be confirmed each year as part of audit scope and materiality assessments.
2.3 Accounting System Environment
The County’s core financial accounting records are maintained in an integrated governmental
accounting system that includes general ledger and supporting modules (e.g., accounts payable,
purchasing, and payroll). Capital asset records are maintained through the County’s capital asset
tracking process and supporting schedules.
Page 4 of 15
Hampton County, SC – Independent Audit Services RFP
2.4 Federal and State Financial Assistance
The County periodically receives federal and state financial assistance. When required, the County must
undergo a Single Audit or program-specific audit in accordance with Uniform Guidance (2 CFR Part 200,
Subpart F). The Uniform Guidance audit threshold depends on the fiscal year and current federal
requirements.
2.5 Areas of Audit Emphasis
To assist proposers in developing an audit approach and staffing plan, the County provides the following
non-exclusive list of areas that have been identified in recent years for improvement and/or heightened
audit attention. Proposers should describe how their approach addresses these areas and supports
timely completion of the audit:
Strengthening and documenting accounting policies and procedures.
Evidence of review and approval for journal entries and disbursements, including segregation of
duties and compensating controls where staffing is limited.
Timeliness of year-end close, reconciliations, and delivery of audit-ready schedules.
Management of General Fund fund balance and development of sustainable strategies to maintain
adequate reserves.
Interfund balances/advances and cash flow practices, including repayment plans where applicable.
Compliance with restrictions on special revenue and capital project resources (e.g., sales tax or grant
restrictions) and related state law requirements.
The County expects the selected auditor to coordinate closely with the Finance Department, provide
clear and early requests for client-prepared (PBC) items, identify audit adjustments promptly, and
communicate findings and recommendations in a manner that supports management’s corrective action
plans.
3. Scope of Services and Deliverables
3.1 Annual Financial Statement Audit
The selected firm will audit the County’s financial statements for each fiscal year in the engagement
period and express an opinion on whether the financial statements are presented fairly, in all material
respects, in accordance with generally accepted accounting principles (GAAP) for state and local
governments.
The audit will include, at a minimum, the following components, as applicable each year:
Government-wide financial statements (governmental activities, business-type activities, and
discretely presented component units, if any).
Major fund financial statements and other fund financial statements as required by GASB.
Notes to the financial statements, including required disclosures.
Required supplementary information (RSI) – limited procedures as required by auditing standards.
Page 5 of 15
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