External Auditing Services for Seminole County Board of County Commissioners

The County is soliciting the services of qualified firms of Certified Public Accountants to audit the financial statements for the fiscal year ending September 30, 2026, 2027 and 2028 with the option to audit each of the two subsequent fiscal years.  These audits are to be performed in accordance with the provisions contained in this request for proposals.

Project Details

• Reference ID: RFP-5180-26/GCM
• Department: Administrative Services - Purchasing & Contracts
• Department Head: Robert T. Bradley (Purchasing and Contracts Manager)

Important Dates

• Questions Due: 2026-03-30T21:00:00.000Z

Addenda

• Addendum #1 (released 2026-03-17T17:19:39.758Z) —

  Addendum 1- Information/Clarifications

• Addendum #2 (released 2026-04-06T20:26:33.486Z) —

  Addendu#2

Evaluation Criteria

• Audit Approach (30 pts) —

  Describe implementation plan, coordination methods, and quality control processes, demonstrating their ability to manage the audit with attention to detail. The proposal must include a comprehensive work plan outlining the audit methodology, engagement phases, staffing and hours, sampling methods, use of technology and analytical procedures, and approaches to evaluating internal controls, compliance, and EDP systems. Firms must also identify potential audit challenges, proposed solutions, any assistance needed from the County and provide a timeline that meets required deadlines. (5 single-sided page maximum for this section)

• Qualification and Experience of the Audit Firm (25 pts) —

  The firm must certify compliance with Government Auditing Standards and related requirements, demonstrate qualified and properly trained staff, recent quality control review, and relevant governmental audit experience. The proposal must outline firm size, staffing, licenses, experience, prior similar engagements, recent audit review results, work samples, IT capabilities, and a list of Florida governmental clients. (5 single-sided page maximum for this section)

• Qualification and Experience of the Audit Team (25 pts) —

  The Audit Team must demonstrate the ability to perform the audit in accordance with Government Auditing Standards and other applicable requirements. Team members must have appropriate licensure (including Florida CPA where required), relevant governmental audit experience, and sufficient continuing professional education. The proposal must identify key personnel and their roles, qualifications, experience, and training, including experience with debt-related engagements, and include brief resumes for all key team members. It should also outline the staffing plan and provide up to five similar engagements, recent peer/desk review results, relevant work samples, IT capabilities, required licenses, and a list of Florida governmental clients served. (5 single-sided page maximum for this section)

• Price Proposal (20 pts) —

  The price proposal must include a total all-inclusive maximum price covering all direct and indirect costs, including out-of-pocket expenses, for completing the audit within a specified timeframe and estimated hours. Firms must provide a detailed fee schedule showing hourly rates by staff level and the associated hours, with special services listed separately. Out-of-pocket expenses must be identified and reimbursed according to Seminole County rates, and all reimbursements count toward the total maximum price. Any additional services beyond the original scope must be approved in writing and billed at the same agreed-upon rates.  (1 single-sided page maximum for this section)

Submission Requirements

• Type of Business (required)
• Type in your Legal Entity Name Here. (required) —

  This name will be verified against the Secretary of State website.

• Federal Employer ID Number (FEIN) (required)
• Incorporated in the State of ________. (required) —

  Ex.) Florida

• List of Principals (required)
• Authorized Signatory (required) —

  Respondent acknowledges that the name and title of the signatory (the “Authorized Signatory”), as completed below, is authorized to execute agreements with Seminole County.

  The individual's name and title, as entered below, confirms this authorization. Any electronic or conformed signature will be considered the official act of the Authorized Representative and will be used as a valid record by Seminole County.

  If the individual signing this document is not listed as an authorized agent with the Florida Division of Corporations (Sunbiz), a separate Memorandum of Authority must be submitted with the proposal. This document must explicitly grant the individual the authority to bind the firm to a contract.

  Please provide the full name and title of the Authorized Representative below to acknowledge this statement.

• Upload evidence of authority to do business in the State of Florida. (required) —

  Acceptable form of evidence includes Secretary of State download, or Certificate of Status.

• Proposal Content (required) —

  WARNING: DO NOT UPLOAD CONFIDENTIAL INFORMATION HERE.

  A. LETTER OF INTEREST: 

  This letter should be a brief and concise summary of your proposal. Its purpose is to affirm your understanding of the project's scope and your commitment to completing the work promptly.

  The letter must include the full names, titles, addresses, and telephone numbers of all individuals authorized to represent your company. An authorized agent must sign the letter, indicating their title and authority.

  Furthermore, this letter serves as a formal declaration that:

  • The information in your proposal is true and accurate.
  • Your company meets all of the RFP's requirements, including but not limited to any insurance, bonding, and licensing.
  • You intend to execute an agreement with the County if your proposal is accepted.

  B. AUDIT APPROACH

  • Describe implementation plan, coordination methods, and quality control processes, demonstrating their ability to manage the audit with attention to detail. The proposal must include a comprehensive work plan outlining the audit methodology, engagement phases, staffing and hours, sampling methods, use of technology and analytical procedures, and approaches to evaluating internal controls, compliance, and EDP systems. Firms must also identify potential audit challenges, proposed solutions, any assistance needed from the County and provide a timeline that meets required deadlines.

  C. QUALIFICATION AND EXPERIENCE OF THE AUDIT FIRM 

  • The firm must certify compliance with Government Auditing Standards and related requirements, demonstrate qualified and properly trained staff, recent quality control review, and relevant governmental audit experience. The proposal must outline firm size, staffing, licenses, experience, prior similar engagements, recent audit review results, work samples, IT capabilities, and a list of Florida governmental clients.

  D. QUALIFCATION AND EXPERIENCE OF THE AUDIT TEAM:

  • The Audit Team must demonstrate the ability to perform the audit in accordance with Government Auditing Standards and other applicable requirements. Team members must have appropriate licensure (including Florida CPA where required), relevant governmental audit experience, and sufficient continuing professional education. The proposal must identify key personnel and their roles, qualifications, experience, and training, including experience with debt-related engagements, and include brief resumes for all key team members. It should also outline the staffing plan and provide up to five similar engagements, recent peer/desk review results, relevant work samples, IT capabilities, required licenses, and a list of Florida governmental clients served.

  E. PRICE PROPOSAL (located within the attachments tab):

  1. The price proposal must include a total all-inclusive maximum price covering all direct and indirect costs, including out-of-pocket expenses, for completing the audit within a specified timeframe and estimated hours. Firms must provide a detailed fee schedule showing hourly rates by staff level and the associated hours, with special services listed separately. Out-of-pocket expenses must be identified and reimbursed according to Seminole County rates, and all reimbursements count toward the total maximum price. Any additional services beyond the original scope must be approved in writing and billed at the same agreed-upon rates.
• Similar Project Experience - References (required) —

  Please download the below document, complete, and submit here.

• Similar Project Experience - References (required) —

  Please download the below document, complete, and submit here.

• Similar Project Experience - References (required) —

  Please download the below document, complete, and submit here.

• License Sanctions (required) —

  Regulatory/license agency sanctions within the past 5 years.

  (If Proposer prefers to upload a file, upload in next question and enter "see file upload" in this field)

• License Sanctions —

  Regulatory/license agency sanctions within the past 5 years.

• Conflict of Interest Statement (required) —

  I certify that I am an authorized representative (the Affiant) of my company (the Entity submitting this response) to sign and submit this statement on my company's behalf.

  My company is submitting an Expression of Interest for the Seminole County project described as External Auditing Services for Seminole County Board of County Commissioners.

  The Affiant has made diligent inquiry and provides the information contained in this Affidavit based upon his/her own knowledge.

  The Affiant states that only one submittal for the above project is being submitted and that the above-named entity has no financial interest in any other entities submitting proposals for the same project.

  Neither the Affiant nor the above named entity has directly or indirectly entered into any agreement, participated in any collusion, or otherwise taken any action in restraint of free competitive pricing in connection with the entity's submittal for the above project. This statement restricts the discussion of pricing data until the completion of negotiations and execution of the Agreement for this project.

  Neither the entity nor its affiliates, nor anyone associated with them, is presently suspended or otherwise ineligible from participating in contract lettings by any local, state, or federal agency.

  Neither the entity, nor its affiliates, nor anyone associated with them have any potential conflict of interest due to any other clients, contracts, or property interests for this project.

  The Affiant certifies that no member of the entity's ownership, management, or staff has a vested interest in any aspect of or Department of Seminole County.

  The Affiant certifies that no member of the entity's ownership or management is presently applying for an employee position or actively seeking an elected position with Seminole County.

  The Affiant certifies that no member of the entity’s ownership or management is currently serving as a member of any Seminole County advisory board(s) or committee(s), or alternatively, state the individual(s) name(s), who is a member of the above-named entity’s ownership or management, and is currently serving as a member, and on which Seminole County advisory board(s) or committee(s) they are currently serving as a member, in the following question.

• Conflict of Interest Statement Cont... (required) —
  1. Enter the name(s) of the individual(s) who is serving on a Seminole County advisory board(s) or committee(s).
  2. Enter the Seminole County advisory board(s) or committee(s) that the individual(s) is serving as a member.
  • If this is not applicable, type "N/A."
• Compliance with the Public Records Law (required) —

  Seminole County shall comply with the Public Records Law as provided by Chapter 119, Florida Statutes, and all applicable amendments. Applicants must invoke the exemptions to disclosure provided by law in the response to the solicitation and must identify the data or other materials to be protected separately, and must state the reasons why such exclusion from public disclosure is necessary. The submission of a response authorizes release of your firm’s credit data to Seminole County.

  If the company submits information exempt from public disclosure, the company must identify why the information is exempt from the Public Records Act, identifying the specific exemption section that applies to each. The protected information must be submitted to the County separately in the "Confidential Files" section if the information qualifies as “EXEMPT FROM PUBLIC RECORDS LAW”. Failure to identify protected material separately will cause the County to release this information in accordance with the Public records Law despite any markings on individual pages of your submittal/proposal.

  1. CONTRACTOR acknowledges COUNTY’s obligations under Article 1, Section 24, Florida Constitution and Chapter 119, Florida Statues, to release public records to members of the public upon request. CONTRACTOR acknowledges that COUNTY is required to comply with Article 1, Section 24, Florida Constitution and Chapter 119, Florida Statutes, in the handling of the materials created under this Agreement and that said statute controls over the terms of this Agreement.
  2. CONTRACTOR specifically acknowledges its obligations to comply with Section 119.0701, Florida Statutes, with regard to public records, and shall:
     1. keep and maintain public records that ordinarily and necessarily would be required by COUNTY in order to perform the services required under this Agreement;
     2. provide the public with access to public records on the same terms and conditions that COUNTY would provide the records and at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law;
     3. ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed, except as authorized by law; and;
     4. meet all requirements for retaining public records and transfer, at no cost to the COUNTY, all public records in possession of CONTRACTOR upon termination of this Agreement and destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to COUNTY in a format that is compatible with the information technology system of COUNTY.
  3. Failure to comply with this Section shall be deemed a material breach of this Agreement for which COUNTY may terminate this Agreement immediately upon written notice to CONTRACTOR.

  By submitting a response to this solicitation, the company agrees to defend the County in the event it is forced to litigate the public records status of the company’s documents.

• Confidential File(s) —

  In compliance with Chapter 119, Florida Statutes, if Proposer must include confidential information that qualifies as “EXEMPT FROM PUBLIC RECORDS LAW" as part of their response to this RFP, it shall be uploaded here.

  If the company submits information exempt from public disclosure, the company must identify why the information is exempt from the Public Records Act, identifying the specific exemption section that applies to each.

• Worker’s Compensation Compliance Certification (required) —

  Chapter 440, Florida Statutes establishes a workers’ compensation system designed to assure the quick and efficient delivery of disability and medical benefits to an injured worker and to facilitate the worker’s return to gainful employment at a reasonable cost to the employer. It is the policy of Seminole County to do business only with those entities which are fully compliant with Chapter 440, including all reporting and premium payment requirements.

  To comply with this requirement, the undersigned hereby certifies that:

• Worker’s Compensation Compliance Certification Cont... (required) —

  If the undersigned is exempt from the provisions of Chapter 440, Florida Statutes, state the reasons here. If this is not applicable, type "N/A."

• W-9 Form (required) —

  Please download the below documents, complete, and upload.

• Drug Free Work Place (required) —

  The undersigned vendor in accordance with Section 287.087, Florida Statutes, hereby certifies that their Company (entity submitting this response) does:

  1. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition.
  2. Inform employees about the dangers of drug abuse in the workplace, the business’s policy of maintaining a drug-free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations.
  3. Give each employee engaged in providing the commodities or contractual services that are proposed a copy of the statement specified in subsection (1).
  4. In the statement specified in subsection (1), notify the employees that, as a condition of working on the commodities or contractual services that are under proposal, the employee will propose by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or nolo contender to, any violation of Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction.
  5. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee’s community, by any employee who is so convicted.
  6. Make a good faith effort to continue to maintain a drug-free workplace through implementation of this section.

  As the person authorized to sign the statement, I certify that this firm complies fully with the above requirements.

• Insurance Confirmation (for the Insurance Agency to complete) (required) —

  Proposer shall have their Insurance Agency complete this form. Once completed, Proposer shall submit it here.

• Affidavit of Non-Coercion for Labor and Services (required) —

  As required by section 787.06, Florida Statutes, nongovernmental organizations must attest that they do not use coercion for its labor and services.  Therefore, pursuant to law, I attest to the following:

  1. I, as an officer or representative of a nongovernmental entity, attest under penalty of perjury that my company or organization does not use coercion for labor or services.
  2. The term “coercion” as used in subsection A above includes using or threatening to use physical force against any person; restraining or isolating any person without lawful authority and against their will; using or lending credit methods to establish a debt with labor or services as security, without applying the value of such labor or services towards the debt; destroying, concealing, or withholding identification or immigration documents; causing financial harm or threatening to do so; enticing or luring any person through fraud; and providing controlled substances for the purposes of exploitations. 
  3. This affidavit is provided to Seminole County in compliance with the requirements set forth in section 787.06, Florida Statutes, concerning contracts executed, renewed, or extended between a governmental entity and a nongovernmental entity.

  I declare that I have read the foregoing Affidavit of Non-Coercion for Labor and Services and that the facts stated in it are true to the best of my knowledge and belief.

• E-Verify (required) —

  Please download the below documents, complete, and upload.

• Compliance with Foreign Country of Concern Attestation (required) —

  Please download the below documents, complete, and upload.

• Human Trafficking Affidavit (required) —

  Please download the below documents, complete, and upload.

• Americans Disabilities Act Affidavit (required) —

  Please download the below documents, complete, and upload.

• Certification (required) —

  Pursuant to and in compliance with the Request for Proposals, the undersigned Proposer agrees to perform the Work in strict conformity with Contract Documents, including any and all addenda, on file for the rates hereinafter set forth. The undersigned Proposer declares that the only persons/parties interested in this proposal as principals are those named herein; that this proposal is made without collusion with any person, firm or corporation; and proposes and agrees that, if the proposal is accepted, Proposer will execute an Agreement with the COUNTY and will furnish Insurance Certificates.

• Auditor shall provide their standard Auditor Engagement Letter, which shall be included as Exhibit “I” under the Contract. Terms of this Letter shall not conflict with Terms of the Contract and RFP. If provisions are included, the provisions will be removed prior to signing. (required)
• Pre-Proposal Conference (required)
• Similar Project Experience - References (required) —

  Proposer shall provide references with similar project experience within the years stated under proposal content. 

• Is this funded by FEMA? (required)
• Are Maintenance Services Involved? (required) —

  (If yes, this will import the Additional Terms and Conditions for Maintenance Services)

• Price Proposal (required) —

  Will this solicitation have digital pricing or a downloadable pricing sheet.

Questions & Answers