RFP 2623 package Audit Services

City of
PIQUA
REQUEST FOR PROPOSAL - RFP #2623
FOR
AUDIT SERVICES:
AUDIT OF ACCOUNTS OF CITY OFFICERS
FOR THE
CITY OF PIQUA
PIQUA, OHIO

PROPOSAL TO BE RECEIVED AT THE
PURCHASING DEPARTMENT/FINANCE OFFICE
201W WATER STREET
PIQUA, OHIO 45356
UNTIL 2:00 P.M, E.S.T, WEDNESDAY, OCTOBER 21, 2026
The City of Piqua is seeking an independent CPA firm to conduct an audit of specified accounts, financial
transactions, and related internal controls associated with the Finance Director(s), City Manager, and
Contract & Purchasing Manager. The audit shall be performed in accordance with applicable professional
standards identified by the selected firm and the final engagement agreement.
One original and one copy of the proposal must be submitted in a sealed envelope to Beverly Yount,
Contract & Purchasing Manager, 201 W. Water Street, Piqua, Ohio 45356, no later than 2:00 P.M. EST,
WEDNESDAY, OCTOBER 21, 2026. Any proposal received after that time shall be rejected.
Deliver sealed proposals to:
City ofPiqua
Beverly Yount, Contract & Purchasing Manager
"RFP #2623- Audit Services"
201 W. Water St.
Piqua,OH45356
Refer questions to:
Beverly Yount, Contract & Purchasing Manager
Email: bvountfwpiquaoh.gov
Questions shall be submitted in writing by electronic mail no later than October 7, 2026, at 5:00 p.m.
EST. Questions and responses will be posted on the City's web site at \\\\w.piqnaoh.go\ .
The City reserves the right to reject any and all proposals, to waive irregularities, and to award that
proposal which is deemed to be in the best interests of the City ofPiqua.
Beverly Yount, NIGP-CPP, CPPB
Contract & Purchasing Manager
City ofPiqua, Ohio

RFP # 2623 Audit Services, City ofPiqua
DUE DATE: October 21,2026 @ 2-.OOp.rn.EST
I. REQUEST
General Background and Information
Charter Authority
Audit Period
Scope of Services/Specifications
Audit Objectives
Audit Report and Deliverables
Potential Indebtedness to the City
Term
Documentation
Qualifications
Timetable
Questions Concerning the RFP
Preventing Unfair Competitive Advantages
RFP Submissions
Selection Process and Award Criteria
Process for Entering into an Agreement
Additional Information
II. PROPOSALS
Content and Form of Proposals
Exceptions
III. CONTRACT TERMS AND CONDITIONS
Subcontracting
Assignment of Contract
Compliance with Laws and Policies
Evaluation, Reports, Information and Audits
Hold Harmless
Indemnification and Insurance
Conflict of Interest
Confidentiality
Proprietary Materials
Warranty
Ownership of Property
Termination
Independent Contractor
Certification as to Non-Debarment
Waiver
Law to Govern
Forum Selection
Amendment
Entirety
Severability

I. REQUEST
GENERAL BACKGROUND AND INFORMATION
The City ofPiqua, Ohio, (hereinafter referred as "City") is issuing this Request for Proposals (hereinafter
"RFP") pursuant to the provisions of the Piqua Charter, Section 44B, from parties, (hereinafter "Offerors"),
Due to the resignation of the Finance Director, expiration of term for the Interim Finance Director,
retirement of the City Manager and retirement of the Contract & Purchasing Manager, the City is seeking
independent, third-party auditing services to examine specified accounts, financial transactions, and related
internal controls associated with those positions.
CHARTER AUTHORITY
Section 44B of the Piqua Charter provides:
"(B) Upon the death, resignation, removal or expiration of the term of any officer of the
city, other than the director of finance, the director of finance shall cause an audit and
investigation of the accounts of such officer to be made and shall report to the city manager
and the commission. Either the commission or the city manager may at any time provide
for an examination or audit of the accounts of any department, office or officer of the city.
In case of the death, resignation or removal of the director of finance, the city manager
shall cause an audit to be made of his accounts. If as a result of any such audit, an officer
be found indebted to the city the director of finance, or other person making such audit,
shall immediately give notice thereof to the commission, the city manager, and the director
of law, and the latter shall forthwith proceed to collect indebtedness."
The City intends this engagement to provide an independent audit of the specified accounts and
transactions identified in this RFP. The City may use the audit results for accountability, internal
control, administration, and other lawful City purposes.
AUDIT PERIOD
The audit shall cover the period from the last external audit (January 1, 2026) through the individual's
separation date or the individual's expiration date of their term. The Offeror shall identify in its proposal
any additional period it recommends reviewing to provide a complete audit of the applicable accounts.
SCOPE OF SERVICES/SPECIFICATIONS
The selected auditor shall plan and perform an audit sufficient to address the following areas. The auditor
shall use professional judgement to determine appropriate testing, sampling, analytical procedures,
confirmations, inspection, inquiiy, and other audit procedures necessaiy to support its conclusions.
The scope of the audit includes the following items:
A. Payroll and Compensation: Audit payroll and compensation records, including selected compensation,
adjustments, payments, special compensation, and supporting authorization, to determine whether
transactions were properly authorized, accurately calculated, recorded, and supported.
B. Contracts: Audit contracts authorized by prior staff, including contracts associated with
vendor/employee relationships, and examine authorization, execution, supporting documentation, and
related payments for compliance with applicable City requirements.

C. Budgets, Expenditures and Cash: Examine budgets and expenditures and verify applicable cash
balances and year-end amounts. Evaluate whether selected expenditures were properly authorized,
recorded, supported, and consistent with applicable budgetary requirements.
D. Special Pays and Separation Payments: Audit special payments to employees, including leave payouts
upon separation, to determine whether calculations, approvals, documentation, and payments were
appropriate and consistent with applicable requirements.
E. Purchase Orders and Invoices: Audit a representative sample of purchase orders and invoices signed
by City Officers. The auditor shall describe the sampling methodology and rationale in the audit plan
and report any significant exceptions.
F. Purchasing and Credit Cards: Audit purchasing card and credit card transactions by City Officers,
authorization, supporting documentation, compliance with applicable City policies, and proper
recording.
G. Officer Reimbursements: Audit reimbursements to City Officers, including supporting documentation,
authorization, timing, and purpose.
H. HR Termination Controls: Review related controls, including return or termination of personnel ID
cards, computers, network access, uniforms, cell phones, iPads, laptops, purchasing cards, and credit
cards.
The auditor may expand testing when audit evidence indicates that additional examination is necessary to
determine the nature or extent of an exception. Any significant scope expansion that may materially affect
the fee or schedule shall be discussed with and approved by the City before additional billable work is
performed.
AUDIT OBJECTIVES
* Determine whether transactions within the audit scope were properly authorized, supported,
recorded, and handled in accordance with applicable City policies, procedures, contracts, and legal
requirements identified by the City.
* Identity material errors, irregularities, unsupported transactions, control deficiencies, or other
exceptions within the audit scope.
* Determine, where supported by audit evidence, whether amounts may be owed to the City and
clearly identify the basis for any such finding.
* Evaluate relevant internal controls and identify significant weaknesses or opportunities for
improvement.
* Provide the City with sufficient documentation and reporting to understand the procedures
performed, evidence obtained, findings identified, and conclusions reached.
AUDIT REPORT AND DEUVERABLES
The auditor shall prepare a written final audit report that clearly describes the audit objectives, scope and
period, standards applied, methodology, significant procedures perfonned, findings, exceptions, internal
control deficiencies, and conclusions. The report shall distinguish factual findings from recommendations.
The auditor shall provide the City with a report that highlights significant findings and, where appropriate,
recommendations for corrective action or improvement. The auditor shall promptly notify the City of
significant matters discovered during fieldwork that warrant immediate attention rather than waiting for the
final report.

POTENTIAL INDEBTEDNESS TO THE CITY
If the audit identifies evidence that an officer or other person is indebted to the City, the auditor shall
promptly notify the City officials designated by the Charter and the City, consistent with applicable law
and professional standards. The auditor shall document the basis and supporting evidence for the amount
identified.
TERM
The engagement shall commence upon execution of the agreement. The final audit report shall be
completed within sixty (60) days after contract signing unless a different schedule is approved in writing
by the City.
DOCUMENTATION
The auditor shall maintain sufficient documentation to support the audit scope, risk assessment, procedures
performed, evidence obtained, sampling methodology, findings, and conclusions. Working papers shall be
maintained in accordance with applicable professional standards and the City's record-retention
requirements, to the extent applicable.
The auditor shall submit the final report to the Finance Director and to any additional City officials
designated in writing. The City shall have access to engagement documentation to the extent required by
applicable professional standards, law, and the final agreement.
QUALIFICATIONS
* The Offeror must be a CPA firm properly licensed to practice as a certified public accountant in
Ohio.
* The firm must have demonstrated experience performing audits of governmental entities and
financial transactions/internal controls similar to the scope of this RFP.
* The firm must satisfy applicable Government Auditing Standards requirements concerning
independence, continuing professional education, peer review, and licensing.
* The firm must have no other business, contractual, or other connection to the City of Piqua that
would impair independence.
* The firm must be able to meet the City's reporting deadlines.
TIMETABLE
Milestones for the Process are: Date
1. Release of RFP 9/23/2026
2. Deadline for written questions 10/7/2026
3. OFFERORS SUBMIT PROPOSALS 10/21/2026
4. Anticipated initiation of negotiations 10/26/2026
5. Engagement Completion Withing 60 days of contract signing
QUESTIONS CONCERNING THE RFP
All questions or requests for clarification must be submitted in writing no later than October 7, 2026 at 5:00
p.m. EST. Questions and clarification requests may be emailed to Beverly Yount at bvonnt@piqnaoh.gov.
Questions received after the designated period may not be considered. Any response made by the City will
be provided in writing via Addendum. Offerors are strictly prohibited from contacting any other City
employees or any third-party representatives of the City on any matter having to do with this RFP. All

communications regarding this RFP must be made only to the City's contact person or other City
representatives designated by the City Manager in writing.
PREVENTING UNFAIR COMPETITIVE ADVANTAGES
Fairness and transparency in the procurement process requires that Offerors competing for a specific project
do not derive a competitive advantage from having provided services related to the project/contract/work
assignment in question. To that end, a firm, and each of its affiliates, hired to provide services for the
preparation or implementation of a project shall be disqualified from any subsequent procurement
solicitation to provide goods, works, or services resulting from or directly related to the firm's services for
such preparation or implementation, unless an exception is made by the City Manager in writing.
RFP SUBMISSIONS fPublic Records Requirements')
The Offeror shall develop a written response to this RFP structured to comply with Section II of this RFP.
While each proposal will be considered objectively, the City assumes no obligation to accept or to take
action on any proposal. The City assumes no liability for any costs incurred in preparing or submitting any
proposals.
The deadline for responding to this RFP and for submitting all related materials is October 21,2026, at 2:00
p.m. EST. Late proposals will not be accepted. Proposals can be withdrawn at any time, if requested in
writing, until the deadline date, at which time proposals will be considered firm and become the property
of the City and will not be returned. By responding to this RFP, Offerors waive any challenge to the City's
decisions. By submitting a proposal, the Offeror acknowledges that the City is governed by the Ohio Public
Records Laws. Notwithstanding any statement to the contrary, the City's handling of any confidentiality
obligations are subject to the limitations of this paragraph. Offeror's proposal may be subject to disclosure
under the Ohio Public Records Laws. The City shall have no duty to defend the rights ofOfferor or any of
its agents or affiliates in any records requested to be disclosed. The City can only hold as confidential
information in a proposal marked as such. If the Offeror has marked information in its proposal as
confidential, upon receipt of a public records request, the City will notify Offeror of its intent to release
records to the requester. The Offeror shall have a maximum of five (5) business days beginning with the
date it receives notification to respond to the City by either accommodating the requester, providing
redacted copies of the documents, or pursuing legal remedies to stop the City's release of requested
information. Said notification shall relieve the City of any further obligation under any claim ofOfferor or
any of its agents or affiliates in any jurisdiction in connection with the disclosure of such records. Offeror
and its agents and affiliates may pursue legal and/or equitable remedies to stop or limit disclosure at their
sole expense. Confidential or proprietary material must be clearly identified by the Offeror and easily
separable from the rest of a proposal. Such a request must provide written justification as to the basis for
proprietary or confidentiality treatment. The Offeror recognizes and agrees that the City will not be
responsible or liable in any way for any losses that the Offeror may suffer from the disclosure of information
or materials to third parties.
SELECTION PROCESS AND AWARD CRITERIA
The City will award a contract to the successful Offeror considering the total requirements for this
procurement and what is "Mlost Advantageous to the City." The City's Selection Committee will review
and evaluate all properly submitted proposals that are received on or before the deadline. The Selection
Committee will submit its finding to the Finance Director to which proposal(s) is/are "Most Advantageous"
to the City taking into consideration price and evaluation factors set forth below. The Finance Director will
review the Selection Committee's findings and will then submit a recommendation to the City Manager

who will make the award for the City. The criteria upon which the evaluation of the proposals will be based
include, but are not limited to, the following:
1. Advantages and disadvantages to the City
2. Vendor and staff qualifications
3. Technical Experience of the Firm
4. Cost proposal
The City reserves the right to ask for additional information and clarification from or about any or all of the
Offerors. The City may require selected Offerors to make an oral presentation of their proposals.
PROCESS FOR ENTERING INTO AN AGREEMENT
The Offeror(s) whose proposal is/are found to be the "Most Advantageous" to the City of Piqua will be
offered the opportunity to enter negotiations with the City. The scope, terms and conditions of that
agreement shall be in substantial conformance with the terms, conditions and specifications described in
this RFP and with the proposal that is submitted by the Offeror whose proposal is found to be the "Most
Advantageous" to the City. The Offeror should be prepared to begin contract negotiations upon submitting
a proposal. If the Offeror is not able to begin contract negotiations, the City may disqualify that Offeror.
The City reserves the right to negotiate the agreement to include any portion or portions of the services
covered by this RFP. The City reserves the right to reject any and all proposals in total or by components.
The City reserves the right to make one total award, one award for each section, multiple awards, or a
combination of awards, and to exercise its judgment concerning the selection of one or more proposals, the
terms of any resultant agreement(s), and the determination of which, if any, proposal(s) is Most
Advantageous to the City, because of this RFP process.
ADDITIONAL INFORMATION
The City reserves the right to check all references furnished and consider responses received in determining
the award. The City reserves the right to perform investigations as may be deemed necessary by the City to
assure that competent persons will be and are utilized in the performance of the Agreement and to verity
the accuracy of the contents of proposals.
II. PROPOSALS
CONTENT AND FORM OF PROPOSALS
The proposal must be signed by a person who has legal authority to contractually bind the Offeror. To aid
in the evaluation of submissions, vendors are asked to adhere to a standard Table of Contents. There are
three distinct components to the properly completed response. They are (a) the Cover Letter (b) the Service
Proposal and (c) the Cost Proposal. The information should be organized as follows:
A. COVER LETTER
All Proposals must include a Cover Letter which will be signed by an individual authorized to
legally bind the vendor. The cover letter must include the following information:
* A summary of the vendor's services to be provided and affirmation of understanding of the scope
of the RFP proposed by the City; and,

* Vendor's primary contact on this RFP, who has authority to answer questions regarding the
proposal.
The Cover Letter should also include the following statements:
* No attempt has been made or will be made to induce any other person or company to submit or
not to submit a proposal;
* The individual signing the proposal is authorized to sign on behalf of the organization, to make
decisions as to pricing, and has not participated and will not participate in any action contrary to
the above statements;
* A statement that the vendor has not submitted its proposal with the assumption that there will be
an opportunity to negotiate any aspect of the proposal and that the vendor has sole and complete
responsibility for delivery of the required services;
* A statement that the vendor acknowledges that all documents submitted pursuant to this request
may be subject to disclosure under Ohio's Public Records Act;
* A statement that the vendor accepts all the contract provisions included in this RFP; and
* A statement that the vendor's proposal meets all the requirements of this RFP.
B. SERVICE PROPOSAL
The Service Proposal should be separated into the following sections:
* VENDOR INFORMATION
This section should contain an overview of the vendor. The overview should include pertinent
information such as state of incorporation, history of the company, and years working in this area.
A statement regarding the vendor's legal structure (e.g., an Ohio corporation). Federal tax
identification number, and principal place of business also must be included.
Additional information under this section should include:
(1) A positive statement that the following mandatory criteria are satisfied:
a. An affirmation that the offeror is properly licensed for practice as a certified CPA in the State of
Ohio.
b. An affirmation that the offeror meets continuing professional education requirements contained
in the Government Auditing Standards
c. That the offeror has no other business, contractual, or other connection to the City ofPiqua.
(2) Please provide a copy of the offeror's most recent peer review report
* PERSONNEL INFORMATION
Identify the audit partners, audit managers, field supervisors, and other staff who will work on the
audit, including staff not located in a local office. Resumes should be included that outline relevant
experience and continuing professional education for the staff auditors up to the individual with
final responsibility for the engagement.
* CLIENT INFORMATION/REFERENCES
Provide at least one reference, which should represent a completed contract within the last four
years. Include the name, title, telephone number, e-mail, and address of each person, company, or
entity the vendor wishes the City to use as a reference. Provide a detailed description of the work

product from prior contracts of the vendor that may be relevant to the scope of work proposed in
this RFP, including any work for a government entity. Describe vendor's record of successfully
auditing government entities including audits and reviews.
* UNDERSTANDING OF THE PROJECT
Please describe in detail the vendor's understanding of the services requested and specifically
respond to each item of the Project Scope in this RFP. Please describe areas or processes not
included in the Project Scope that the vendor may examine in order to provide more complete
services and consulting support on this project. Also provide a narrative that supports why the
vendor believes that it is qualified to undertake the services requested by the City.
The City makes no representations or warranties, express or implied, either collectively or
individually, as to the accuracy or completeness of the information in this RFP. Nothing contained
in this RFP is or shall be relied upon as a promise or representation, whether as to the past or the
future.
* WORK PLAN
The proposal should set forth a work plan including:
* An audit plan that includes a description of how the vendor will perform the audit.
* A description of the project management and quality control procedures to be utilized.
* A description of the approach the vendor would use for each phase of the project,
including a project timetable, staffing plan, and work plan for the project with estimated days/weeks
by major tasks.
* A description of the final audit report deliverable including an opinion and any findings.
C, COST PROPOSAL
Provide a cost estimate for each phase of the project. This cost must include all ancillary costs.
Please be specific as to what services are included in the proposal and what services are not
included.
Supply the billing rates, estimated number of billable hours, other billable expenses and a
comprehensive "not-to-exceed" fee for the financial audit, inclusive of travel costs, a per-diem rate
which includes lodging, meals and incidentals.
EXCEPTIONS
The proposal shall include a statement indicating compliance with the Terms and Conditions presented in
Section III of this RFP or a statement indicating any exceptions thereto subject to negotiations.
III. CONTRACT TERMS AND CONDITIONS
The Offeror's response to this RFP will be made a part of the contract with the City. Terms and Conditions,
substantially in the form contained herein, shall be included in the agreement between the City and the
successful Offeror. In this Section, "Offeror" is referred to as "Contractor." Unless otherwise stated by the
Offeror in the response to this RFP, the Offeror agrees to the following Contract Terms and Conditions,
which will become part of the subsequently negotiated and executed contract for the herein described
services, which is referred to in this Section as the "Agreement."