AUDITING SERVICES

CITY OF FORT PIERCE
REQUEST FOR PROPOSALS NO. 2026-025
AUDITING SERVICES
CITY COMMISSIONERS
Linda Hudson, Mayor
Arnold S. Gaines, City Commissioner, District 1, Seat 5
Curtis Johnson, Jr., City Commissioner, District 1, Seat 3
Michael Broderick, City Commissioner, District 3, Seat 4
Chris Dzadovsky, City Commissioner, District 2, Seat 2
CITY MANAGER
Richard D. Chess, MBA
CITY CLERK
Linda W. Cox, MBA, CMC, FCRM
CITY ATTORNEY
Sara K. Hedges
DIRECTOR OF FINANCE
Johnna S. Morris, CFGO, CPPT, MBA
PURCHASING DIVISION
100 NORTH U.S. HIGHWAY 1
FORT PIERCE, FL 34950

PUBLIC NOTICE
Auditing Services
REQUEST FOR PROPOSAL NO. 2026-025
Proposal Deadline:
NOTICE IS HEREBY GIVEN that the City of Fort Pierce ("City") is soliciting proposals from certified public
accounting firms ("Respondents") for the provision of municipal auditing services for the City's annual
financial audit of accounts and records after the end of each fiscal year in accordance with Section
218.39, Florida Statutes, and for single audits required on an as-needed basis. Respondents may obtain
a copy of Request for Proposals No. 2026-025 (the "RFP") to be issued on June 3, 2026 through the
Euna OpenBids portal (www.demandstar.com) and the City of Fort Pierce Website (Fort Pierce, FL -
Official Website | Official Website) The RFP contains detailed information about the scope of services,
submission requirements, and selection procedures.
Proposals must be received by the City no later than July 9, 2026, at 3:00 P.M., via Euna OpenBids
(formerly DemandStar) at which time the Proposals will be opened publicly. Any proposal received after
this time and date, whether by mail or otherwise, will be returned unopened. Respondents are
responsible for ensuring that their proposal is received in the Purchasing Division or DemandStar
(electronic submission) by the deadline.
Interested Respondents may obtain the full RFP through the Euna OpenBids portal
(www.demandstar.com) and the City of Fort Pierce Website (Fort Pierce, FL - Official Website | Official
Website). If Respondents elect to use Euna OpenBids, it is strongly encouraged to register with the
website to receive notifications pertaining to this solicitation. All notices and any addenda issued by
the City with respect to the RFP will be made available through the Euna OpenBids and the City's portal.
It is the Respondent's sole responsibility to ensure receipt of any issued notice or addenda relating to
this RFP once posted.
Pursuant to Item 25, "Cone of Silence," in the General Conditions of the proposal document,
notice is hereby given that the City enforces a Cone of Silence and ethical conduct policies for all
advertised solicitations. From the time the proposal is advertised until the City Commission
makes an award, potential proposers and their agents may communicate only with the Purchasing
Manager regarding this solicitation. Any other communication with the City Commission, City
Manager, or City staff may result in disqualification.
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Any questions, requests for information, or clarification pertaining to this RFP must be made in writing by
no later than July 1, 2026 to: Gelencia Carter, Purchasing Manager, City of Fort Pierce, Email:
gcarter@cityoffortpierce.com, carbon copy: purchasing@cityoffortpierce.com.
Dated: May 26, 2026 Published: June 3, 2026 Treasure Coast Newspapers
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TABLE OF CONTENTS
SECTION 1 - INSTRUCTIONS TO PROPOSERS
1 RFP SUBMISSIONS DUE DATE 6
2 SUBMISSION OF PROPOSALS FORMAT 6
3 COPIES OF BID DOCUMENT 7
4 LATE BIDS 7
5 PROPOSAL SCHEDULE 7
6 TERM OF CONTRACT 7
7 ADMINISTRATIVE REVIEW BASED ON (PASS/FAIL) CRITERIA 7
8 PROTEST 7
SECTION 2 - STATEMENT OF WORK 8
SECTION 3 - GENERAL CONDITIONS
1 GENERAL INFORMATION 26
2 DELAYS 26
3 EXECUTION OF PROPOSALS 26
4 NO RESPONSE 26
5 PROPOSAL OPENING 26
6 TAXES 27
7 DISCOUNTS 27
8 MISTAKES 27
9 INVOICING AND PAYMENT 27
10 DELIVERY 28
11 ADDITIONAL TERMS AND CONDITIONS 28
12 INTERPRETATION 28
13 ADDENDUM 29
14 DISPUTES 29
15 CONFLICT OF INTEREST 29
16 LEGAL REQUIREMENTS 29
17 DRUG-FREE WORK PLACE (DFW) 29
18 PUBLIC ENTITY CRIMES 29
19 AWARD 30
20 EEO STATEMENT 30
21 CONTRACTUAL AGREEMENT 30
22 GOVERMENTAL RESTRICTION 30
23 PATENTS AND ROYALTIES 30
24 ADVERTISING 31
25 ASSIGNMENT 31
26 COMPLIANCE WITH OCCUPATIONAL SAFETY AND HEALTH 31
27 FACILITIES 31
28 REPRESENTATION 31
29 DISQUALIFICATION OF PROPOSER 31
30 ADJUSTMENTS/CHANGES/DEVIATIONS 31
31 PUBLIC RECORDS 32
32 PROPOSAL PREPARATION COST 32
33 COOPERATIVE PURCHASING 32
34 CANCELLATION 32
35
SECTION V - REQUIRED FORMS 35
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1 REQUEST FOR PROPOSAL AND PROPOSER ACKNOWLEDGEMENT 36
2 CERTIFCATE REGARDING DEBARMENT, SUSPENSION,
INELIGIBILITY AND VOLUNTARY EXCLUSION 37
3 DRUG-FREE WORKPLACE CERTIFICATION 38
4 PUBLIC ENTITY CRIMES 39
5 E-VERIFY AFFIDAVIT 40
6 CONFLICT OF INTEREST STATEMENT 43
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SECTION 1
INSTRUCTIONS TO PROPOSERS
1. RFP SUBMISSIONS DUE DATE
Proposals are due on or before 3:00PM, Tuesday, July 9, 2026.
2. SUBMISSION OF PROPOSALS
Proposal response may be submitted in hard copy or electronically. Please see below
instructions for submitting your bid response.
2.1 HARD COPY SUBMISSIONS
2.1.1 One (1) original and one (1) copy of sealed BIDS. DO NOT USE RINGED
BINDERS OF ANY KIND. All copies will be on 8 12" x 11" plain, white paper, typed
or printed, and signed by the Respondent's contractually binding authority and
shall be mailed or delivered to:
Delivery Address: Mailing Address:
City of Fort Pierce City of Fort Pierce
Attn: Purchasing Division, Attn: Purchasing Division,
Room 101 Room 101
100 North U.S. #1 P.O. Box 1480
Fort Pierce, FL 34950 Fort Pierce, FL 34954-1480
NOTE: Please ensure that if a third-party carrier (Federal Express, UPS, etc.) is used,
that the third party is properly instructed to deliver the Bid Submittal only to Room 101,
st
in the Purchasing Division on the first (1 ) floor at the above address.
Proposals mailed to 100 N.US Highway 1 via the United States Postal Services (USPS) are
delivered to the Post Office, not to the physical address and, therefore, may not meet the
requirements of Selection 2 above. To be considered, a Proposal must be received and
accepted in the Purchasing Division before the Proposal closing date and time.
2.1.3 All Proposals shall remain open for ninety (90) days, not subject to revocation,
and shall be subject to the City's acceptance.
2.2 ELECTRIONIC SUBMISSIONS
2.2.1 Euna OpenBids
Submit your response via the Euna OpenBids platform. Submission instructions are
available in the "Related Documents" section of the City's website:
https://www.cityoffortpierce.com/Bids.aspx?CatID=17
2.2.2 Email Submission
Submit your response in PDF format to purchasing@cityoffortpierce.com no later
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SECTION 1
than 3:00 PM EST. Submissions using this option must be fully electronic; do not
mail hard copies.
3. COPIES OF BID DOCUMENT
Copies of the bid documents are available electronically from the Purchasing Division by
e-mail request to purchasing@cityoffortpierce.com or on the website of Euna OpenBids
(www.demandstar.com) and the web site of the City of Fort Pierce https://
www.cityoffortpierce.com/Bids.aspx?CatID=17
4. LATE BIDS
Any bids received after the designated time and date listed above will be returned
unopened.
5. PROPOSAL SCHEDULE
Publish and Issue RFP June 3.026
Deadline for questions July 1, 2026
Proposals Due/Opening July 9, 2026
Evaluation Committee Processed Completed July 2026
Commission Approval Rankings August 2026
Contract Date September 2026
6. TERM OF CONTRACT
The City anticipates awarding a single three (3) year contract with two (2) one- year renewal options
for this engagement. The awarded Auditing Firm is required to enter into an Agreement within twenty
(20) days of its receipt of the final negotiated draft of the Agreement from the City. The Agreement
incorporates this RFP, the Auditing Firm's proposal (or sections thereof) and the terms and
conditions negotiated by the parties
7. ADMINISTRATIVE REVIEW BASED ON (PASS/FAIL) CRITERIA
Bid will undergo an initial review, or a PASS/FAIL determination, where indicated. To verify that
mandatory requirements are met. Failure to meet mandatory requirements may result in the
rejection of the Bid.
8. PROTEST
Pursuant to Section 2-444 (Appeals and Remedies) of the Code of Ordinances of the City of Fort
Pierce, any actual or prospective bidder, proposer, or contractor who is aggrieved in connection
with the solicitation or award of a contract may file a formal protest.
All protests must be submitted in writing within the timeframes and in the manner prescribed by
Section 2-444. Failure to comply with the requirements set forth in the ordinance, including
timeliness and content, shall result in the protest being deemed waived.
Interested parties are responsible for reviewing Section 2-444 in its entirety to ensure full
compliance with applicable protest procedures.
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SECTION 2
STATEMENT OF WORK
TABLE OF CONTENTS
DESCRIPTION PAGE NUMBER
INTRODUCTION
A GENERAL INFORMATION 9
B TERMS OF ENGAGEMENT 9
NATURE OF SERVICES REQUIRED
A GENERAL 10
B SCOPE OF SERVICES 10
C AUDITING STANDARDS 10
D REPORTING 11
E SPECIAL CONSIDERATIONS 12
F WORKING PAPER RETENTION & ACCESS TO WORKING PAPERS 13
DESCRIPTION OF THE GOVERNMENT
A BACKGROUND INFORMATION 14
B FUND STRUCTURE 15
C BASIS OF BUDGETING 15
D FEDERAL AND STATE AWARDS 15
E PENSIONS PLANS 15
F COMPONENT UNITS 15
G AVAILABILITY OF PRIOR AUDIT REPORTS & WORKING PAPERS 16
TIME REQUIREMENTS
A DATE AUDIT MAY COMMENCE 16
B SCHEDULE FOR THE FISCALY YEAR AUDIT 16
C DATE FINAL REPORT IS DUE 17
ASSISTANCE TO BE PROVIED TO THE AUDITOR & REPORTING PREPARATION
A FINANCE DEPARTMENT & CLERICAL ASSISTANCE 17
B ELECTRONIC DATA PROCESSING ASSISTANCE 17
C STATEMENTS AND SCHEDULES TO BE PREPARED BY THE STAFF 17
D WORK AREA, TELEPHONES, PHOTOCOPYING AND FAX MACHINES 17
E REPORT PREPARATION 17
PROPOSAL REQUIREMENTS
A PROPOSAL FORMAT 18
B TECHNICAL PROPOSAL 19
C SEALED DOLLAR COST BID 22
EVALUATION PROCEDURES
A AUDIT COMMITTEE 23
B REVIEW OF PROPOSALS 23
C EVALUATION CRITERIA 23
D ORAL PRESENTATIONS 24
E FINAL SELECTION 25
F RIGHT TO REJECT PROPOSALS 26
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SECTION 2
I. INTRODUCTION
A. General Information
The City of Fort Pierce, Florida (City) is requesting proposals from qualified firms of certified public
accountants to audit its financial statements, the financial statements of the Fort Pierce
Redevelopment Agency a component unit of the City of Fort Pierce, and the financial statements of
the Fort Pierce Utilities Authority, a discretely presented component unit for the fiscal year ending
September 30, 2026, with the option of auditing its financial statements for each of the four
subsequent fiscal years. The contract term is three (3) years, with two (2) one (1)- year renewals,
subject to review. These audits are to be performed in accordance with generally accepted auditing
standards and the standards listed in section C.
There is no expressed or implied obligation for the City of Fort Pierce to reimburse responding firms
for any expenses incurred in preparing proposals in response to this request.
Proposals submitted will be evaluated by a five-member Auditor Selection Committee established
by Resolution 21-R29 per Florida Statutes Section 218.391(2)(b). During the evaluation process, the
Auditor Selection Committee reserves the right, where it may serve the City's best interest, to
request additional information or clarifications from proposers, or to allow corrections of errors or
omissions. At the discretion of the Auditor Selection Committee, firms submitting proposals may
be requested to make oral presentations as part of the evaluation process.
The City reserves the right to retain all proposals submitted and to use any ideas in a proposal
regardless of whether that proposal is selected. Submission of a proposal indicates
acceptance by the firm of the conditions contained in this request for proposals, unless clearly
and specifically noted in the proposal submitted and confirmed in the contract between the
City and the firm selected.
It is anticipated that the selection of a firm will be completed by August,2026. Following the
selection of the firm, it is expected that a contract will be executed between both parties by
September , 2026.
B. Terms of Engagement
A three (3) year contract is contemplated, with two, one-year renewals subject to the annual review
and recommendation of the Auditor Selection Committee, the satisfactory negotiation of terms
(including a price acceptable to both the City and the selected firm), the concurrence of the City,
and the annual availability of an appropriation.
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SECTION 2
II. NATURE OF SERVICES REQUIRED
A. General
The City of Fort Pierce, Florida is soliciting the services of qualified firms of certified public
accountants to audit its and its component units financial statements for the fiscal year ending
September 30, 2026, with the option to audit the City's financial statements for each of the four
subsequent fiscal years. These audits are to be performed in accordance with the provisions
contained in this request for proposals. The current audit firm has provided audit services for the
City since FY 2005. Combined FY 2024 audit fees totaled $136,000 ($75,400 City/FPRA and FPUA
$60,600).
B. Scope of Services
The City desires the auditor to express an opinion on the fair presentation of its governmental
activities, its business-type activities, its aggregate discretely presented component units, each of
its major funds, and its aggregate remaining fund information in conformity with generally
accepted accounting principles. Separate audits are required for the Redevelopment Agency and
Fort Pierce Utilities Authority (FPUA).
The City of Fort Pierce, Florida also desires the auditor to express an opinion on the fair
presentation of its combining and individual fund financial statements and schedules in
conformity with generally accepted accounting principles. The auditor is not required to audit the
supporting schedules contained in the annual comprehensive financial report. However, the
auditor is to provide an "in-relation-to" opinion on the supporting schedules based on the auditing
procedures applied during the audit of the basic financial statements and the combining and
individual fund financial statements and schedules. The auditor is not required to audit the
introductory section of the report or the statistical section of the report.
The auditor shall also be responsible for performing certain limited procedures involving required
supplementary information required by the Governmental Accounting Standards Board as
mandated by generally accepted auditing standards. The auditor is not required to audit the
schedule of expenditures of federal and state financial assistance. However, the auditor is to
provide an "in-relation-to" report on that schedule based on the auditing procedures applied
during the audit of the financial statements.
C. Auditing Standards To Be Followed
To meet the requirements of this request for proposals, the audit shall be performed pursuant to
Florida Law and Auditor General Rule 10.550 and 10.551(3), in accordance with the following as
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