RFP-2026.02 - Audit Services

Lexington School Solicitation Number: RFP-2026.02
Date Issued: 1/22/2026
District Four
Procurement Contact: Shelley Allen
E-Mail Address: sallen@lexington4.net
REQUEST FOR PROPOSAL
DESCRIPTION: AUDIT SERVICES
The Term "Offer" Means Your "Bid" or "Proposal". Your offer must be submitted in a sealed package. Solicitation Number & Opening
Date must appear on package exterior. See "Submitting Your Offer" provision.
SUBMIT YOUR SEALED OFFER TO THE FOLLOWING ADDRESS BELOW:
PHYSICAL/MAILING ADDRESS:
Lexington School District Four
607 E 5th Street, Swansea, SC 29160
Emailed Responses/Offers will NOT be accepted.
# of Copies to be Submitted Five (5) bound copies
Pre-Bid/Proposal Conference, if applicable N/A
Last Date for Submission of Questions 2/6/2026 at 11:30 am
Offer Due 2/23/2026 at 11:30 am
Anticipated Intent to Award Date (subject to change)
The timing & sequence of events resulting from this IFB/RFP may vary and will ultimately be determined by Lexington School District Four.
The award, notice of this solicitation, any amendments, and any related notices will be posted at the following web address:
https://www.lex4.org/page/purchasing
NAME OF OFFEROR (Vendor Name):(full legal name of business submitting offer) NAME & TITLE OF PERSON AUTHORIZING OFFER:
(Person must be authorized to submit binding offer to contract on behalf of Offeror.)
INSTRUCTIONS REGARDING OFFEROR'S NAME: Any award issued will be issued to, and the contract will be formed with, the entity
identified as the Offeror. The entity named as the offeror must be a single and distinct legal entity. Do not use the name of a branch office or a
division of a larger entity if the branch or division is not a separate legal entity, i.e., a separate corporation, partnership, sole proprietorship, etc.
STATE OF INCORPORATION TAXPAYER IDENTIFICATION NO.
(If you are a corporation, identify the state of incorporation.)
HOME OFFICE ADDRESS (Address for offeror's home office / principal NOTICE ADDRESS (Address to which all procurement and contract related
place of business) notices should be sent.) (See "Notice" clause)
Area Code: Number: Extension: Other:
E-Mail Address:

PAYMENT ADDRESS (Address to which payments will be sent.) (See ORDER ADDRESS (Address to which purchase orders will be sent) (See
"Payment" clause) "Purchase Orders and "Contract Documents" clauses)
Payment Address same as Home Office Address Order Address same as Home Office Address
Payment Address same as Notice Address (check only one) Order Address same as Notice Address (check only one)
ACKNOWLEDGMENT OF AMENDMENTS
Offerors acknowledges receipt of amendments by indicating amendment number and its date of issue. (See "Amendments to Solicitation" Provision)
Amendment No. Amendment Issue Amendment No. Amendment Issue Amendment No. Amendment Issue Amendment No. Amendment Issue Date
Date Date Date
I certify that this offer is made without prior understanding, agreement, or connections with any
corporation, firm or person submitting an offer for the same services, materials, supplies, or equipment,
and is in all respects fair and without collusion or fraud.
I hereby agree to all terms and conditions outlined in this document, confirm that my offer will remain
valid for 90 days, and certify that I have the authority to sign on behalf of the offeror.
Authorized Signature:
Name (typed or printed):
Title:
Email:
OFFEROR MUST SUBMIT A COMPLETED & SIGNED COPY OF THIS FORM (PAGE 1 & 2) WITH
OFFER PACKAGE.
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LEXINGTON SCHOOL DISTRICT FOUR ("the District")
REQUEST FOR PROPOSAL
Auditing Services
1. INTRODUCTION
1.1 Summary
The purpose of this solicitation (Request for Proposal "RFP") is to receive competitive proposals to provide
Auditing Services consistent with the terms and conditions below. In accordance with the District's Procurement
Code, the Board has exempted Certified Public Accountants from the District's purchasing procedures.
Therefore, this solicitation and resulting award are not subject to protest.
These services are for the financial audit of the district's annual financial report for the fiscal years ending 2026,
2027 and 2028. All proposals must be submitted in a sealed package marked Lexington Four Audit Services.
1.2 Contact Information
Procurement Contact:
Shelley Allen
Chief Financial Officer
Email: sallen@lexington4.net
1.3 Timeline
Date Issued: January 22, 2026
Question Submission Deadline: February 6, 2026, 11:30am
Submit Offer By: February 23, 2026, 11:30am
1.4 District Profile
1. The following information is related to the 2024-2025 financial statements (as reported in the fund
financial statements for FY 24-25):
Fund Expenditures
General Fund $ 41,072,139
Special Revenue - Special Projects 7,587,289
Special Revenue - EIA 1,537,180
Debt Service 5,139,738
Capital Projects 2,630,671
Proprietary 3,131,739
$ 61,098,756
Background
The School District is one of five school districts in Lexington County (the "County"), which is located in the
center of the State, in the southeastern portion of the County. The District encompasses a land area of
approximately 109 square miles and includes within its boundaries the Towns of Gaston and Swansea. The
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School District is bounded on the north by Brookland-Cayce School District No. 2, on the east by Calhoun County
School District, on the south by Orangeburg County School District, and on the west by Aiken County School
District and School District No. 1 of Lexington County. The School District is located approximately 20 miles
from the City of Columbia, the State capital, and is part of the Columbia Metropolitan Statistical Area, comprising
Richland, Lexington, Calhoun, Fairfield, Kershaw and Saluda Counties.
The School District operates one early childhood center (grades Pre-K through Kindergarten), one primary school
(grades 1-2), one elementary school (grades 3-4), one intermediate school (grades 5-6), one middle school (grades
7-8), one freshman academy (grade 9), and one high school (grades 10-12).
Financial Information
The District has four major governmental funds consisting of the General Fund, Special Revenue Fund (this is
divided between Special Revenue-Special Projects and Special Revenue-Education Improvement Act), Capital
Projects Fund, and Debt Service Fund. The Food Service Fund is treated as a proprietary fund type. (Pupil
Activity funds are centralized and accounted for as Special Revenue-Special Projects.)
Political Information
The Lexington County School District Four Board of Trustees is a seven-member body elected by the public.
2. INSTRUCTIONS TO OFFERORS
2.1 Addendum(s) to Solicitation
The solicitation may be amended at any time prior to opening. Addenda notifications will be posted to the district
website. All actual and prospective offerors should monitor the district website, as failure of any offeror to receive
any such addenda or interpretation shall not relieve such offeror from any obligation under their offer as
submitted. Acknowledgement of Amendments should be completed on page 2 of the required submission cover
page.
2.2 Award Notification
Notice regarding any award, cancellation of award, or extension of award will be posted to the district website
and electronically distributed to all offerors who submitted.
2.3 Drug-Free Work Place Certification
By submitting an Offer, Offeror certifies that, if awarded a contract, Contractor will comply with all applicable
provisions of The Drug-Free Workplace Act, Title 44, Chapter 107 of the South Carolina Code of Laws, as
amended.
2.4 Elaboration and Clarification
If you do not ask questions or clarify any assumptions, the District will assume that you agree with and understand
the requirements in the solicitation. If, after examination of the various terms and conditions and requirements of
this document, the Offeror believes there are any terms and conditions or requirements which remain unclear or
which restrict competition, the Offeror must request, in writing, that the District clarify the terms(s) and
condition(s) and requirement(s) specified by the Respondent. The Offeror must provide applicable Section(s),
Subsection(s), Paragraph(s), and page number(s) that identify the conditions or requirements questioned, in
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writing, on or before February 6, 2026 by 11:30 am. All requests for interpretation of the bid documents shall
be submitted in writing to Justin Newton, the Chief Operations Officer at justinnewton@lexington4.net. Email
is the required method for submitting questions with "Questions: RFP 2026.02-Auditing Services" as the subject
of the email. All questions and answers will be posted anonymously on the District's procurement website as an
addendum at the close of the Q&A period.
The District may ask any or all respondents to elaborate or clarify specific points or portions of their response.
Clarification may take the form of written responses to questions or meetings to discuss the solicitation and/or
the participant's response.
No questions may be directed to or contacts made with members of the School Board, Superintendent, or
any District staff not identified in this solicitation as points of contacts during the period of time that this
solicitation is made public until the final selection is made. Violation of this prohibition will be subject to
disqualification of the Respondent from further consideration.
2.5 Experience and Reference Check
The District reserves the right to consider historic information and facts, whether gained from the Respondent's
bid/proposal, question and answer conferences, references, or any other source, in the review of a response.
Offeror acknowledges: (1) that the District will contact various persons who are familiar with the offeror's prior
work and related matters, whether such persons are voluntarily disclosed to the District in this bid/proposal or
not; (2) that truthful and complete information is necessary for the District to make an adequate review of
bid/proposal; and (3) that offeror will not take any action against any person who responds truthfully and in good
faith to a bonafide inquiry by the District for purposes of reviewing the offers received by the District under this
solicitation.
2.6 Maximum Contract Period
Any resulting contract from this solicitation will begin on the date specified in the Statement of Award or Intent
to Award. The contract period shall be for the fiscal years ending June 30, 2026, June 30, 2027 and June 30, 2028.
The district may exercise the option to renew for two (2) additional years.
2.7 Offer Submission
Lexington School District Four will accept sealed bids/proposals. All bid/proposals shall be received no later than
February 23, 2026 at 11:30 am. Late bid/proposals will not be considered for evaluation.
All bid/proposals must be submitted in ink or typewritten. Bids/Proposals may be withdrawn without penalty
prior to the date and time of the opening. All offers shall be valid for a period of no less than ninety (90) days
after the date of opening.
2.8 Pre-Bid/Proposal Conference
No pre-bid/proposal conference is scheduled at this time.
2.9 Proposal as Offer to Contract
By submitting your bid/proposal, you are offering to enter into a contract with Lexington School District Four.
Without further action by either party, a binding contract shall result upon final award of this solicitation. Any
award issued will be issued to, and the contract will be formed with, the entity identified as the Offeror in the
submitted solicitation. Joint Bids/Proposals are not allowed - an offer may be submitted by only one legal entity.
A Purchase Order shall be issued to the identified offeror by the District and shall give Offeror the right to proceed
with fulfilling this contract.
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2.10 Bid/Proposal Acceptance Period
Bids/Proposals may be withdrawn through offer closing date. After withdrawing a previously submitted
bid/proposal, the responding firm may submit another bid/proposal at any time up to the deadline for submissions.
In order to withdraw your offer after the minimum period specified in this solicitation, you must notify the Chief
Financial Officer in writing.
2.11 Pricing
All prices and notifications submitted may not be altered or amended after the specified time for opening
bids/proposals.
2.12 Procurement Process
This solicitation is a Request for Proposal (RFP). In the event the District elects to negotiate a contract with the
successful Respondent, any contract shall contain, at a minimum, the terms and conditions (or substantially the
same terms and conditions) as hereinafter stated. The District reserves the right, in its sole discretion, to reject all
submissions, reissue a subsequent RFP, terminate, restructure or amend this procurement process at any time. The
final selection and contract negotiation rests solely with the District. All proposals will be publicly opened and
only the name of offerors disclosed at the noted date and time. Contents of competing proposals shall not be
disclosed during the process of opening or negotiation.
2.13 Proprietary Information
Offeror must visibly mark with the word "CONFIDENTIAL" every page of the offer, or portion thereof, that
Offeror contends contains information that is exempt from public disclosure because it is either (a) a trade secret
as defined in Section 30-4-40(a)(1), or (b) privileged and confidential, as that phrase is used in Section 11-35-
410.
2.14 Right to Protest
Any actual or prospective bidder, offeror or contractor who is aggrieved in connection with the solicitation or
award of a contract may protest. The protest shall be submitted in writing to the superintendent, setting forth the
grounds and facts applicable thereto for the protest, and the relief requested, within 15 days of the date of the
solicitation is posted in accordance with this policy, or within 10 days of when the notification of the award is
posted in accordance with this policy. The filing of a protest shall not stay solicitation or award of a contract
unless fraudulent. A matter that could have been raised as a protest of the solicitation may not be raised as a
protest of an award or intended award of a contract. A protest must set forth both the grounds of the protest and
the relief requested with enough particularity to give notice of the issues to be decided.
All protests must be submitted in writing to the Superintendent, Dr. Justin Nutter, 607 E 5th Street, Swansea, SC
29160 or emailed to jnutter@lexington4.net. The protest must be filed in accordance to section 6-201 of the
District's Procurement Code. The rights and remedies granted for protests are not available for contracts with an
actual or potential value of less than $50,000.
2.15 Respondent's Ability
Respondents must, upon request of the District, furnish satisfactory evidence of their ability to furnish products
or services in accordance with the terms and conditions of these specifications. Officials of the District may make
such investigations as deemed necessary to determine the ability of the Respondent to perform such work. The
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District reserves the right to make the final determination as to the Respondent's ability to provide the products
or services requested herein and to reject any Respondent if evidence fails to indicate that the Respondent is
qualified to carry out the requirements of the solicitation document.
2.16 Solicitation Condition
Each Respondent shall fully acquaint himself with conditions relating to the scope and restrictions attending the
execution of the work under the conditions of this solicitation. It is expected that this will sometimes require on-
site observation. The failure or omission of a Respondent to acquaint himself with existing conditions shall in no
way relieve the Respondent of any obligation with respect to this solicitation or to the contract.
3. SUBMISSION INFORMATION FOR OFFERORS
3.1 Late Bid/Proposals
Proposals, amendments, or a withdrawal request received after the time advertised for the solicitation
opening/closing will be not be accepted.
3.2 District Closure
If an emergency or unanticipated event interrupts normal District processes so that offers cannot be received at
the District office designated for receipt of bids by the exact time specified in the solicitation, the time specified
for receipt of offers will be deemed to be extended to the same time of day specified in the solicitation on the first
work day on which normal government processes resume. In lieu of an automatic extension, an Amendment may
be issued to reschedule bid opening. If District offices are closed at the time a pre-bid or pre-proposal conference
is scheduled, an Amendment will be issued to reschedule the conference.
3.3 Qualification of Offeror
To be eligible for award of a contract, a prospective offeror must be responsible. In evaluating an offeror's
responsibility, the District's standards of responsibility and information from any other source may be considered.
An Offeror must, upon request of the District, furnish satisfactory evidence of its ability to meet all contractual
requirements. Unreasonable failure to supply information promptly in connection with a responsibility inquiry
may be grounds for determining that the Offeror is not eligible to receive an award.
3.4 Prices Offered
Prices offered must be based upon payment in the thirty (30) days after delivery and acceptance. Discount for
payment in less than thirty (30) days will not be considered in making award. Payment in connection with any
discount offered will be computed from the time of acceptance.
3.5 Resulting Contract
Every resulting contract is subject to all terms of the District Procurement Code, including limitations as to
duration, rights of the District to terminate and means of dispute resolution. No resulting contract is renewable
except to the extent provided in the solicitation. No terms take precedence over the solicitation and District
Procurement Code.
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3.6 Subcontracting
The Offeror shall not subcontract or sublet any portion of the work without the written consent of the Chief
Financial Officer. If the Offeror intends to request the use of subcontractors for any portion of the work and that
portion exceeds 10% of the price, your offer must identify that subcontractor and the portion of work which they
are to perform. Identify potential subcontractors by providing the business name, address, phone, taxpayer
identification number, and point of contact. In determining your responsibility, the District may evaluate your
proposed subcontractors.
3.7 Taxes
All taxes, other than South Carolina sales tax, on any item that the District may be required to pay must be shown
separately and not included in the offer prices.
4. TERMS AND CONDITIONS
4.1 Applicable Laws
All applicable laws, regulations, ordinances, etc. shall be deemed to be part of these specifications, and the
specifications shall be read and enforced as though they were included.
4.2 Assignment
No contract may be assigned, sublet, or transferred without the written consent of the school district.
4.3 Background Checks
The vendor and all representatives of the vendor who will be onsite during the contract period, must have an
acceptable background check to enter school property. At a minimum, the Offeror shall obtain a complete South
Carolina statewide criminal background investigation and a National Sex Offender Registry check for all
individuals and employees performing work or services for Offeror or any other entities such as subcontractors,
sub-sub-contractors, and consultants who will perform work or a service on this project. Any individual that is
registered as a sex offender will not be permitted on school property. All costs associated with these criminal
background checks are the responsibility of the offeror. The District reserves the right to request a copy of SLED
checks on any representatives of the Vendor who will be on District property. The District reserves the right to
deny access to any employee, contractor or person caused to be present on District property by the
vendor/contractor. Removal of employees on this basis shall not disrupt the project schedule or cost.
4.4 Compliance
Upon award of a contract under this solicitation, the person, partnership, association, or corporation to whom the
award is made must comply with the laws of South Carolina which require such person or entity to be authorized
and/or licensed to do business in the State of South Carolina. Notwithstanding the fact that applicable statutes
may exempt or exclude the successful Offeror from requirements that the Offeror is authorized and/or licensed to
do business in this state, by submission of this signed offer, the Offeror agrees to subject itself to the jurisdiction
and process of the courts of South Carolina as to all matters, and disputes arising or to arise under the contract
and the performance thereof, including any questions as to the liability for taxes, licenses, or fees levied by the
State. The contract shall be construed in accordance with the laws of the State of South Carolina. The District
may seek attorney's fees and Offeror agrees to pay such fees as awarded by the Court or other body. No attorney's
fees may be sought by, nor will be paid to, the Offeror.
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4.5 Default
In case of default of the Offeror, the District reserves the right to purchase any or all items or services in default
in the open market, charging the Offeror with any excessive cost. Should such charge be assessed, no subsequent
bids of the defaulting Offeror will be considered until the assessed charge has been satisfied.
4.6 District Rights
The District reserves the right to reject offers that contain prices for items or services that are inconsistent or
unrealistic when compared to other prices in the same or other offers if such action would be in the best interest
of the district. Ambiguous offers which are uncertain as to terms, delivery, quantity, or compliance with
specifications may be rejected or disregarded. The right is reserved to reject any offer in which the delivery time
indicated is considered sufficient to delay the operation for which the project/service is intended.
The District reserves the right to waive any instruction, condition, or minor specification when considered to be
in the best interest of the school district.
4.7 Examination of Records
The District has the right to audit the books and records of the vendors that pertain to this purchase order, both
independent of, and pursuant to, the District Procurement Code. Such books and records shall be maintained for
five (5) years from the date of final payment under the purchase order. The District may conduct, or have
conducted, performance audits of the vendor. The District may conduct, or have conducted, audits of specific
requirements of this bid as determined necessary by the District.
Pertaining to all audits, vendor shall make available to the District access to its computer files containing the
history of purchase order performance and all other documents related to the audit. Additionally, any software
used by the vendor shall be made available for auditing purposes at no cost to the District.
4.8 Federal/State Requirements
The successful Offeror will comply with all Federal and State requirements concerning fair employment and
employment of the disabled, and concerning the treatment of all employees, without regard or discrimination by
reason of race, color, religion, sex, national origin or disability.
4.9 Site Access
In the event that the vendor needs to access school facilities, notification must be given to the CFO and when
visiting each site, they must notify the main office of their presence and wear proper identification.
4.10 Force Majeure
Neither the District nor the Contractor shall be liable for any excess costs if failure to perform the contract arises
out of causes beyond the control and without the fault or negligence of either party. Such causes may include, but
not restricted to acts of God or of the public enemy, acts of government in either its sovereign or contractual
capacity, fires, floods, epidemics, quarantine, restrictions, strikes, freight embargos, and unusually severe weather
conditions; but in every case, the failure to perform is caused beyond the control of both the District and the
Contractor, and without the fault or negligence of either of them.
4.11 Indemnification
The successful Offeror shall indemnify and hold harmless the District and all its agents and employees, from all
suits or claims of any character brought by reason of infringing on any patent, trademark, or copyright. Any term
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or condition is void to the extent it requires the District to indemnify, defend, or pay attorney's fees to anyone for
any reason.
4.12 Insurance and Safety Requirements
Contractor shall procure and maintain until all of its obligations under the Contract have been fully discharged,
comprehensive insurance against claims for injury to persons or damage to property which may arise from or in
connection with the work performed and material delivered by Contractor or subcontractors. Contractor must
have workers compensation insurance unless except by South Carolina. The insurance requirements are minimum
requirements and in no way limit the indemnity covenants contained in the Solicitation. The contractor shall
provide evidence of the ability to insure Lexington School District Four against general, automobile, and workers'
compensation liabilities. Contractors must meet the minimum insurance limits outlined below.
The contractor shall provide proof of insurance naming the District as an additional insured for the project.
General Liability $1,000,000 per occurrence
$3,000,000 aggregate
Automobile Liability $1,000,000 Combined Single Limit (C.S.L.)
Workers' Compensation Per statutory limits
Excess Liability Umbrella $1,000,000 C.S.L.
4.13 Non-Appropriation
Any contract entered into by the District resulting from this Request shall be subject to cancellation without
damages or further obligation when funds are not appropriated or otherwise made available to support
continuation of performance in a subsequent fiscal period or appropriated period.
4.14 Payment for Goods and Services
Payment for goods and services received by the District shall be processed in accordance with the District Policy.
A purchase order will be issued and must be referenced on all invoices presented for payment. Payment shall be
Net 30. The District Accounts Payable staff processes checks weekly, but not less than, twice a month. All
invoices must be received at least one week prior to the check processing date.
4.15 Payment & Interest
Unless otherwise provided in this Solicitation, the District shall pay the Contractor, after the submission of proper
invoices or vouchers, the prices stipulated in this contract for services rendered and accepted, less any deductions
provided in this contract. Unless otherwise specified herein, including the purchase order, payment shall not be
made on partial deliveries accepted by the District. Unless otherwise provided herein, including the purchase
order, payment will be made by check mailed to the payment address provided. The District shall not be liable
for the payment of interest on any debt or claim arising out of or related to this contract for any reason.
4.16 Purchase Orders
OFFEROR SHALL NOT PERFORM ANY WORK PRIOR TO THE RECEIPT OF A PURCHASE
ORDER FROM THE DISTRICT. Purchase orders may be used to elect any options available under this
contract, but are subject to all terms and conditions of this contract. No other particular form is required.
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