Audit Engagement 2026

This is a Request for Proposal ("RFP") for an independent certified public accounting firm (the "proposer") to provide external independent auditing services for Beaufort County, Beaufort, South Carolina (the "County") beginning with fiscal year ending June 30, 2026 through fiscal year ending June 30, 2031.

An Audit Selection Committee (the “Committee”) will be selected to make a recommendation to the Finance Committee and County Council. It is anticipated that the Committee will review the proposals received in response to this RFP and will make recommendations to the Board for the selection of the independent certified public accounting firm. It is also anticipated that, in performing its duties, the awarded independent certified public accounting firm will have some interaction with the Committee and Council. This interaction will include, but not be limited to, reviewing the scope of services, discussing the results of the audit, discussing the findings presented in the management letter issued by the firm and the responses of the County's management thereto and other matters as determined by the Committee.

All of Beaufort County’s Comprehensive Financial Reports can be viewed online https://beaufortcountysc.gov/finance/ACFR/index.html

Background

General Information about the County

Beaufort County is located in the southeast corner of South Carolina. The County is home to the historic City of Beaufort and the popular resort community of Hilton Head Island, as well as three military bases. It is also situated midway between the cities of Charleston and Savannah.

These unique qualities have attracted a large influx of new residents over the last two decades, making Beaufort County one of the fastest growing counties in South Carolina. The County employs approximately 1,500 employees and administers an annual operating general fund budget ranging between $199 million and $210 million, currently.
The County has an automated accounting system named MUNIS. All personnel in the Finance Department have access to the system through the organizational network. Access to the computer system will be made available to the auditors through the Finance Department, which is responsible for maintenance, programming, and operation of the system. The general ledger, accounting, payroll, accounts payable, lease management, cash receipts, and capital assets are automated.

The County operates under fund accounting based on Governmental Accounting Standards Board Pronouncements.

The County’s current auditors are Mauldin and Jenkins, Macon, GA.

The County is the recipient of various state and federal grants. The County averages federal expenditures of $35 million per year.

The County does not have an Internal Audit Department. The Finance Department personnel, including the CFO and staff will be available to assist with the preparation of account analyses, schedules, etc. The CFO is a Certified Government Finance Officer (CGFO).

Operating budgets are maintained in the automated accounting system. Amendments and transfers are documented within the system as well. The automated accounting system, Munis, uses a program called Tyler Content Manager (TCM) that stores all supporting documentation for transactions within the system.

Project Details

• Reference ID: 050726
• Department: Finance
• Department Head: TBD (CFO)

Important Dates

• Questions Due: 2026-04-24T21:00:00.000Z
• Pre-Proposal Meeting: 2026-04-21T18:00:00.000Z — Please email Gillian Murray at gmurray@bcgov.net for TEAMs invitation

Evaluation Criteria

• Expertise (25 pts) —

  Experience and past performance on comparable Government engagements; references

• Technical skills (25 pts) —

  Knowledge, expertise and qualifications of the personnel assigned to this project

• Methodology (20 pts) —

  Description of the methodology and approach to successfully perform this task; ability to furnish required services to best serve the needs of the County

• Fee (20 pts) —

  Proposed fee schedule and best value

• Other factors (10 pts) —

  Other factors are details discovered while reading proposals which could be positive or negative points.

Submission Requirements

• Proposer confirms the proposal is firm for a period of at least 90 days from the closing date for submission of proposal. (required)
• Please Provide Licenses and Certificate of Insurance. (required)
• Certification regarding Debarment, Suspension, Ineligibility, and Voluntary exclusion (required) —

  The contractor certifies, by submission of this qualification statement or acceptance of a contract, that neither it nor its principals is presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in this transaction by any State, Federal department, or agency.

  It further agrees by submitting this qualification statement that it will include this clause without modification in all lower tier transactions, solicitations, proposals, contracts, and subcontracts. Where the bidder/contractor or any lower tier participant is unable to certify to this statement, it shall attach an explanation to this solicitation/bid.

• State whether your company has been involved in any litigation within the past five (5) years, arising out of your performance. (required)
• Explain fully any litigation involving performance. (required)
• Non-Segregated Facilities (required) —

  CERTIFICATION BY CONTRACTOR

  Regarding

  NON-SEGREGATED FACILITIES

  The Bidder certifies that he does not, and will not, provide and maintain segregated facilities for his employees at his establishments and, further that he does not, and will not, permit his employees to perform their services at those locations, under his control, where segregated facilities are provided and maintained. Segregated fountains, transportation, parking, entertainment, recreation, ad housing facilities; waiting, rest, wash, dressing, and locker room, and time clock, work, storage, restaurant, and other eating areas which are set apart in fact, or by explicit directive, habit, local custom, or otherwise, based on color, creed, national origin, and race. The Bidder agrees that, except where he has obtained identical certifications from proposed subcontractors for specific time periods, he will obtain identical certifications from proposed subcontractors prior to the award of subcontractors exceeding $10,000.00 which are not exempt from the provisions of the Equal Opportunity clause, and that he will retain such certifications in his files.

  The Bidder agrees that a breach of this certification is a violation of the Equal Opportunity clause in this Contract. The penalty for making false statements is prescribed in 18 U.S.C. 1001.

• Please upload any relevant certifications and/or licenses
• Proposal (excluding pricing, upload pricing in section 8) (required) —

  To achieve a uniform review process and allow for adequate comparability, the information is to be organized in the manner specified below and the entire package must not exceed 15 double-sided printed pages excluding cover pages. Please include a cover page at the start of each section.

  1. Executive Summary:  A narrative letter that profiles the background, experience and qualifications of the Firm. Include a brief description of all lawsuits that are pending/filed against the local office of the proposer over the last three years and any disciplinary action taken against the proposer.
  2. Approach to the Planning Process: Explanation of the process to the Firm's Planning Process for project kickoff
  3. Workload: The current number of governmental accounts assigned and/or under contract (during the tenure of this contract).
  4. Experience and Qualifications:  A listing for the past five (5) years of like/similar governmental audits that your firm performed under contract. Identify the audit team (partners, manager’s, or seniors, supervisors, and staff) that will be responsible for providing the required audit services, and provide a detailed resume for each proposed team member. Also indicate the specific individual who will serve as the day-to-day contact and be responsible for the work product of the proposer. This individual must be available to attend meetings and respond to specific inquiries and calls with a 24 hour notice.
  5. List any exceptions, qualifications, or exclusions to this RFP:
• Pricing (required) —

  The proposer shall provide a firm fixed price for completing the following services for each fiscal year ending June 30, 2026 to June 30, 2031

  8.1    Annual County Audit and Single Audit

  8. 2    Disabilities and Special Needs Agreed-Upon Procedures

  8.3    Passenger Facility Charge Audit

  8.4    Additional Services - It is anticipated that the proposer will use staff with a variety of skill and experience levels in providing the additional services contemplated in Section 1.4., depending upon the type and complexity of the services. Therefore, firms should propose a comprehensive hourly rate for each type of staff, using the generic guide below. The proposer may offer a separate schedule for each type of additional service offered by the proposer. It is expected that the County will authorize additional services on an individual basis. The County will jointly determine with the proposer a not-to-exceed price for each project, using the contractually established rates.

  8. 5    All fees and charges should be included in the prices/rates in this Section. However, if the proposer anticipates any extraordinary charges, they must be detailed in the proposal.

• Will your Pre-Proposal Meeting be Mandatory or Non-Mandatory? (required)
• Will your Pre-Proposal Meeting be In-Person or Online? (required)
• Pricing (required)

Questions & Answers