Financial Audit Services

REQUEST FOR PROPOSALS
AUDIT SERVICES
CITY OF FORT VALLEY, GEORGIA
RFP #26-08
The City of Fort Valley, Georgia is issuing this Request for Proposals (RFP) for furnishing the
professional audit services described herein.
Inquiries for Technical Information should be directed to:
Danny Lamonte, Finance Director
dlamonte@municipalcentral.com
Inquiries for Procurement Information should be directed to:
Danny Lamonte, Finance Director
dlamonte@municipalcentral.com
Please indicate your intent to submit a proposal by completing a Notification of Interest in
accordance with the sample format shown in Attachment D of this Request for Proposals. Return
this Notification of Interest by Friday, July 31, 2026, 5:00 PM EST. Note that failure to return the
Notification of Interest does not preclude prospective bidders from submitting a proposal within
the specified time period. The purpose is to improve the efficiency of the proposal process and
communicate timely information to interested parties. Please return all proposals via email only to
the following:
bids@fortvalleyga.org dlamonte@municipalcentral.com
1

Completed proposals must be received no later than Friday, August 14, 2026, 5:00 PM EST.
Proposals received after this date and time will be disqualified. In order to be considered for
selection, auditors must submit a complete response to the RFP. Incomplete proposals may not be
considered if the omissions are determined to be significant. Proposals must be submitted in three
parts:
(A) One (1) complete signed copy of the Request for Proposals (signatures required
below and at the end of Attachment B);
(B) Technical Proposal; and
(C) Cost Proposal (submitted as a separate email attachment).
The Cost Proposal must be submitted as a separate email attachment clearly identifying the name
of the auditing firm and the City of Fort Valley. The City of Fort Valley reserves the right to reject
any and all proposals submitted and to request additional information from all proposers. Any
contract awarded will be made to the auditor determined to have submitted the best proposal,
considering both technical factors and cost.
In compliance with this Request for Proposals and to all the conditions imposed herein, the
undersigned offers and agrees to furnish the services in accordance with the attached signed
proposal.
Name and Address of Firm: __________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
FEI Number: __________________________________________________
Telephone: __________________________________________________
By (Print Name): __________________________________________________
Signature in Ink: _________________________________________
Title: __________________________________________________
Email Address: __________________________________________________
Date: __________________________________________________
2

TABLE OF CONTENTS
I . GENERAL INFORMATION
A. Purpose
B. Anticipated Schedule of Events
II . CITY OF FORT VALLEY AND RECORDS INFORMATION
III . STATEMENT OF NEEDS
A. Audit Requirements
B. Audit Objectives
C. Reporting and Delivery Requirements
IV . PROPOSAL PREPARATION AND SUBMISSION REQUIREMENTS
A. General Proposal Preparation Requirements
B. Specific Proposal Preparation Requirements
V . EVALUATION AND AWARD CRITERIA
A. Technical Factors
B. Cost Factors
VI . GENERAL TERMS AND CONDITIONS
VII . SPECIAL TERMS AND CONDITIONS
ATTACHMENT A: CITY OF FORT VALLEY AND RECORDS INFORMATION
ATTACHMENT B: MANDATORY PRE-QUALIFICATION FORM
ATTACHMENT C: MODEL FORMAT OF PROPOSAL
ATTACHMENT D: SAMPLE NOTIFICATION OF INTEREST LETTER
ATTACHMENT E: COST PROPOSAL FORM
3

I . GENERAL INFORMATION
A. PURPOSE
The purpose of this Request for Proposals is to establish a contract for the professional services of a
Certified Public Accountant (the "auditor") for financial and compliance audits of the City of Fort
Valley, Georgia. The contract will be for three (3) fiscal years beginning with the fiscal year
ended September 30, 2024 (FY2024), the fiscal year ended September 30, 2025 (FY2025), and
the fiscal year ended September 30, 2026 (FY2026), subject to annual review and the annual
availability of an appropriation for audit services by the City of Fort Valley.
B. ANTICIPATED SCHEDULE OF EVENTS
The timetable for this RFP is presented below:
ACTIVITY TARGET DATE
Issue Request for Proposals 7/18/2026
Due Date for Notification of Interest 7/31/2026 (5:00 PM EST)
Proposals Due By 8/14/2026 (5:00 PM EST)
Selection Recommendation(s) 8/22/2026
Approval and Award 9/5/2026
All dates are targets and are subject to change. Any changes will be communicated to all known
interested parties via email.
4

II . CITY OF FORT VALLEY AND RECORDS INFORMATION
Information regarding City of Fort Valley records, systems, procedures, expenditure levels, and
other relevant data is included as Attachment A to this Request for Proposals. Copies of prior audit
reports, internal control survey documents, management letters, financial statements, budgets and
other documents relevant to the audit engagement may be viewed by appointment by contacting
the technical information coordinator listed on the cover page of this RFP.
The City of Fort Valley is a municipal government located in Peach County, Georgia, operating
under the Mayor-Council form of government. The City provides a full range of municipal
services including public safety, public works, parks and recreation, and general administrative
services. The City's fiscal year ends September 30. The City maintains the following funds:
General Fund ($9.2 million), SPLOST 2008 ($400,000), SPLOST 2015 ($500,000), SPLOST
2021 ($6 million), TSPLOST 2022 ($450,000), Sanitation Fund ($800,000), and ARPA ($1.3
million). Detailed fund information is included in Attachment A.
5

III . STATEMENT OF NEEDS
A. AUDIT REQUIREMENTS
As required by the Official Code of Georgia Annotated, the audit shall be conducted in accordance
with auditing standards generally accepted in the United States of America, promulgated by the
American Institute of Certified Public Accountants (AICPA) and in accordance with the standards
applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States.
If a Single Audit is required as part of the annual audit, the audit shall be performed in
accordance with American Institute of Certified Public Accountants (AICPA) Standards,
Government Auditing Standards, and the Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Grant Guidance
(UGG)) Subpart F.
The Uniform Grant Guidance Subpart F, Section 200.501 requires that a non-Federal entity that
expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must
have a single or program-specific audit conducted for that year in accordance with the
provisions of this part. Entities that expend less than $750,000 in a fiscal year in federal awards are
exempt from audit requirements in the UGG.
B. AUDIT OBJECTIVES
The audit shall be designed to accomplish the following objectives:
1. To determine whether the financial statements present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each
major fund, and the aggregate remaining fund information and the respective changes in
financial position and, where applicable, cash flows thereof in conformity with accounting
principles generally accepted in the United States of America.
2. To obtain an understanding of the components of internal control sufficient to assess the risks
of material misstatement of the financial statements, whether due to error or fraud, and to
design the nature, timing, and extent of further audit procedures.
3. To plan and perform the audit to obtain reasonable assurance about whether the financial
statements, including note disclosures, are free of material misstatement, whether caused by
error or fraud, and material misstatements arising from illegal acts that have a direct and
material effect on the determination of financial statement amounts.
4. To provide reasonable assurance of detecting material misstatements resulting from violations
of provisions of contracts or grant agreements that could have a direct and material effect on the
financial statements or other financial data significant to the audit objectives.
6

5. To evaluate whether the City of Fort Valley has taken appropriate corrective action to address
findings and recommendations from previous engagements that could have a material effect on
the financial statements or other financial data significant to the audit objectives.
6. To ensure that audit documentation is prepared in sufficient detail to provide a clear
understanding of the nature, timing, and extent of auditing procedures performed in
compliance with generally accepted government auditing standards and all applicable
requirements.
7. To determine whether the City of Fort Valley complied with laws, regulations, and the
provisions of contracts or grant agreements pertaining to federal awards that may have a direct
and material effect on each major program.
8. To verify and test expenditures of the government's Special Purpose Local Option Sales Tax
(SPLOST) proceeds. In accordance with O.C.G.A. Section 48-8-121, a schedule shall be
included in each annual audit showing for each SPLOST project the original estimated cost,
amounts expended in prior years, and amounts expended in the current year.
9. To verify and test the Schedule of Nonpublic Funds and any other schedules required under the
Official Code of Georgia Annotated.
C. REPORTING AND DELIVERY REQUIREMENTS
The auditor will prepare the required audit reports, including those required by Government
Auditing Standards and the Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards 2 CFR 200 (Uniform Grant Guidance (UGG)) Subpart F, and the
Official Code of Georgia Annotated at the completion of the audit.
The following reports are required:
1. Standard report on the financial statements.
a. Reference should be made that the audit was conducted in accordance with generally
accepted government auditing standards. In the same or in separate reports, the auditor
should include a description of the scope of testing of internal control over financial
reporting and compliance with laws, regulations, and provisions of contracts or grant
agreements.
b. Report on Internal Control Over Financial Reporting and on Compliance and Other
Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards. Control deficiencies identified that upon evaluation are
considered significant deficiencies or material weaknesses must be communicated in
writing to management and those charged with governance.
c. Report on Compliance with Requirements Applicable to Each Major Program and on
Internal Control Over Compliance in Accordance With UGG Subpart F (if applicable).
7

d. Report on the Schedule of Special Purpose Local Option Sales Tax Proceeds (if
applicable).
e. Report on State of Georgia Grant Certification Form(s) (if applicable).
2. Five (5) printed copies and one (1) electronic copy in an agreed-upon format of each of the
required reports are required.
3. A written management letter should be used to communicate violations of contract or grant
agreement provisions or abuse that have an effect on the financial statements that is less than
material but warrant the attention of those charged with governance; the management letter should
also communicate information about ways to improve operational efficiency and effectiveness or
otherwise improve internal control or other policies or procedures.
4. The auditor may offer recommendations for appropriate corrective action for each item
reported in accordance with applicable auditing standards.
5. Any other reports required shall be submitted to the City of Fort Valley upon request.
6. A preliminary draft of all reports shall be submitted to the City of Fort Valley prior to their
release. The City of Fort Valley will review and approve the release of all draft reports. Draft
reports should be submitted to:
Danny Lamonte, Finance Director
dlamonte@municipalcentral.com
7. The auditor shall send copies of the reports listed above directly to:
Danny Lamonte, Finance Director
bids@fortvalleyga.org | dlamonte@municipalcentral.com
8

IV . PROPOSAL PREPARATION AND SUBMISSION REQUIREMENTS
A. GENERAL PROPOSAL PREPARATION REQUIREMENTS
1. Proposal Preparation
a. Proposals shall be signed by an authorized representative of the auditor. All information
requested must be submitted. The mandatory requirements listed in Part IV, Section B,
Paragraph 1b are required by law, regulation, or will not be waived and are not subject to
negotiation.
b. Proposals shall be prepared simply and economically, providing a straightforward,
concise description of capabilities to satisfy the requirements of the RFP. Emphasis should
be placed on completeness and clarity of content.
c. Ownership of all data, materials, and documentation prepared for and submitted to the
City of Fort Valley in response to the RFP shall belong exclusively to the City and will be
considered a record prepared and maintained or received in the course of operations of a
public office or agency, subject to public inspection in accordance with the Georgia Open
Records Act, O.C.G.A. 50-18-70, et seq., unless otherwise provided by law.
2. Proposal Costs
Costs incurred to prepare a proposal are solely those of the proposer. Nothing contained
within this RFP is indicative of an intent by the City of Fort Valley to reimburse the
proposer, in whole or in part, for any costs associated with preparation, submission, or
presentation of proposals.
B. SPECIFIC PROPOSAL PREPARATION REQUIREMENTS
Proposals shall be as thorough and detailed as possible so that the City of Fort Valley may properly
evaluate the auditor's capabilities to provide the required services. Proposals should be organized
in accordance with Attachment C, Model Format of Proposal. Offerors shall submit the following
items as a complete proposal:
1. COMPLETE, SIGNED COPY OF THE REQUEST FOR PROPOSALS
a. The return of this complete RFP, signed and completed as required.
b. The completed Mandatory Pre-Qualification Form, Attachment B. The purpose of the
Mandatory Pre-Qualification Form is to determine if the auditor meets the following
mandatory criteria:
9

i. The proposer is properly licensed for public practice as a Certified Public
Accountant.
ii. The proposer meets the independence requirements of the Government
Auditing Standards issued by the Comptroller General of the United States.
iii. The auditor's staff working on or associated with the engagement meet the
continuing education requirements of the Government Auditing Standards. The
auditor does not have a record of substandard audit work.
iv. The proposer agrees to abide by the terms and conditions established in
Section VI, General Terms and Conditions, and Section VII, Special Terms and
Conditions.
Failure to meet the mandatory criteria will result in immediate rejection of the entire
proposal and no evaluation of the remainder of the technical component or of the cost
proposal will be made.
2. TECHNICAL COMPONENT OF PROPOSAL
Detailed written narrative statements on each of the following:
i. A description of the auditor's firm rendering the proposal, including whether the firm
is international, national, regional, or local; the number of years in business; and the
number of employees in the local office.
ii. Experience in providing the services described herein, including relevant
knowledge of and experience in applying applicable federal and state regulations.
iii. Biographies, including experience of the individuals who will be assigned to the
engagement, relevant experience of each in performing financial and compliance audits
of governmental entities similar to the City of Fort Valley, and recent (past 24 months)
continuing professional education of each individual assigned to the engagement.
Include a positive statement that these individuals have met the required continuing
professional education standards to be qualified to work on audits under Government
Auditing Standards.
iv. A detailed work plan to accomplish the scope defined in Section III of the RFP,
including information on the timing of field work and any overview and start-up work
required in the first audit year. Include the approximate date the audit will begin and
end for the first year, as well as approximate dates for delivery of the required reports.
The work plan must include time estimates and staff levels to be assigned for each
significant segment of work, and shall address:
o Sampling techniques and the extent to which statistical sampling may be used
in the engagement;
o Extent of use of EDP/computer software in the engagement;
o Type and extent of analytical procedures to be used in the engagement;
o Approach to be taken to gain and document an understanding of the City of
Fort Valley's internal control structure;
10