Forensic Audit and Internal Controls Assessment of City-Issued Equipment and Asset Accountability

CITY OF MCDONOUGH
Request for Proposals
Professional Services
Date: May 15, 2026
RFP No. MCD-FIN-RFP-FY26-003 - Forensic Audit and Internal Controls
Assessment of City-Issued Equipment and Asset Accountability - City of
McDonough, Georgia
Pursuant to the applicable provisions of the City of McDonough Code of
Ordinances, the City of McDonough Procurement/Purchasing Policy, and all other
applicable federal and state laws, the City of McDonough, Georgia (hereinafter referred
to as the "City"), through its Finance Department, is soliciting sealed proposals from
qualified firms to provide professional forensic audit and internal controls assessment
services related to City-issued equipment, asset accountability, inventory reconciliation,
equipment assignment, custody controls, inventory tracking, and equipment return
procedures associated with City-owned equipment and assets.
The purpose of this solicitation is to engage a qualified firm to conduct an
independent governmental forensic audit and internal controls assessment related to
City-issued equipment and asset accountability practices for the review period beginning
January 1, 2023 through January 1, 2026.
The selected firm shall evaluate the adequacy and effectiveness of existing controls,
procedures, documentation practices, inventory reconciliation processes, custody
practices, equipment assignment procedures, and asset accountability measures
associated with City-issued equipment and assets. The engagement shall also include
identification of discrepancies, unsupported records, unresolved equipment return
issues, missing assets, procedural weaknesses, internal control deficiencies, and other
irregularities associated with City-issued equipment accountability practices, together
with recommendations for corrective actions and process improvements.
MCD-FIN-RFP-FY26-03 Page 1 of 54

All services shall be performed in accordance with Generally Accepted Government
Auditing Standards (GAGAS), commonly referred to as the "Yellow Book," as issued by
the United States Government Accountability Office (GAO), and other applicable
professional standards governing governmental forensic audit and internal controls
assessment services.
PURCHASING CONTACT:
Please feel free to contact the Procurement-Purchasing Specialist, Tiffany George,
for this solicitation at 404-987-2780 or via email vendorrelations@mcdonoughga.org .
SUBMISSION DEADLINE
Proposals shall be received by the City no later than June 12, 2026 at 3:00 p.m.
Eastern Standard Time.
PRE-PROPOSAL CONFERENCE
A pre-proposal conference will be conducted to provide an overview of the
solicitation, Scope of Services, proposal requirements, and administrative expectations
associated with the engagement.
The conference shall be held as follows:
Date: Thursday May, 28, 2026
Time: 10:00 A.M Eastern Standard Time
Location: Teams Webinar - Pre-Proposal Conference Link - MCD-FIN-
RFP-FY26-003 - Forensic Audit
Questions and answers discussed during the pre-proposal conference shall not be
considered binding unless subsequently issued through formal written addendum.
SUBMISSION FORMAT AND COPIES
Proposals shall submit:
One (1) SEALED original hard copy of the proposal, clearly marked
"ORIGINAL"
One (1) electronic copy of the complete proposal in PDF format on a USB
drive
The original hard copy shall govern in the event of any discrepancies between the
hard copy and the electronic (USB) copy.
Note: Any proposal submitted in any other format (email, paper, fax, etc.) will not
be accepted for any reason.
MCD-FIN-RFP-FY26-03 Page 2 of 54

SEALED PROPOSAL REQUIREMENTS (Hard Copy Submissions)
Hard copy proposals must be submitted in a sealed envelope or package and clearly
labeled with the following information:
Solicitation Number: MCD-FIN-RFP-FY26-003
Solicitation Title: Forensic Audit and Internal Controls Assessment
of City-Issued Equipment and Asset Accountability - City of
McDonough, Georgia
Proposer's Name and Address
Proposal Due Date and Time: June 12, 2026 - 3:00 p.m. EST
Proposals shall be delivered to:
136 Keys Ferry Street, McDonough GA 30253
THE CITY OF MCDONOUGH GA IS NOT RESPONSIBLE FOR DELAYS IN
DELIVERY, INCLUDING THOSE CAUSED BY MAIL CARRIERS OR
COURIER SERVICES
RECEIPT AND HANDLING OF PROPOSALS
All proposals received will be:
Date and time-stamped upon receipt
Logged into an official proposal receipt record
Secured in a controlled location until the submission deadline has passed
Proposals will not be opened publicly unless otherwise stated in this solicitation.
LATE SUBMISSIONS
Proposals received after the stated deadline will be considered NON-
RESPONSIVE and will not be opened or evaluated.
No exceptions will be made for delays caused by:
Mail or courier services
Traffic or weather conditions
Technical or transmission issues
PROPOSAL WITHDRAWAL OR MODIFICATION
Proposers may withdraw or modify their proposal at any time prior to the
submission deadline by providing written notice to the City.
After the deadline, proposals may not be withdrawn or modified except as
permitted by applicable procurement regulations.
MCD-FIN-RFP-FY26-03 Page 3 of 54

To ensure proper and timely submission, please adhere to the dates and times outlined
above. Any proposals received after this appointed schedule will be considered late.
The proposal due date can be changed only via an addendum.
DATE
EVENT
Request For Proposals Issued to the May 15, 2026
Public
June 4, 2026
Last Day for Questions to be
Submitted
No later than 2:00 p.m.
Eastern Standard Time
RFP Submission Deadline June 12, 2026 3:00 p.m.
EST
MCD-FIN-RFP-FY26-03 Page 4 of 54

TABLE OF CONTENTS
Request for Proposals (RFP)
MCD-FIN-RFP-FY26-003 - Forensic Audit and Internal Controls
Assessment of City-Issued Equipment and Asset Accountability - City of
McDonough, Georgia
I. Introduction and Background
A. Purpose and Authority
B. Background and Organizational Overview
C. Government Entity and Records Information
D. Applicable Standards, GAGAS Requirements, and Minimum Qualifications
II. Forensic Audit and Internal Controls Assessment
A. Scope of Services
1. Project Initiation and Kickoff
2. Inventory and Asset Records Review
3. Equipment Assignment and Custody Review
4. Equipment Return and Separation Procedures Review
5. Internal Controls Assessment
6. Identification of Findings and Irregularities
7. Reporting and Recommendations
B. Deliverables
B1. Work Plan and Project Schedule
B2. Draft Findings and Preliminary Observations
B3. Findings and Discrepancy Summary
B4. Final Report and Executive Summary
C. Project Timeline and Milestones
D. City Responsibilities
III. Instructions to Proposers
A. Notice
B. Procurement Schedule
C. Pre-Proposal Conference
D. Submission of Proposals
1. Submission Requirements
2. Proposal Format and Organization
3. Technical Proposal Requirements
4. Cost Proposal Requirements
5. Requests for Clarification
6. Withdrawal of Proposals
MCD-FIN-RFP-FY26-03 Page 5 of 54

E. Consideration of Proposals
F. Acceptance of Proposals and Award
G. Conflict of Interest
H. Acceptance of Contract Terms
I. Protest Procedures
J. Debriefing
K. Required Documents for Contract Award
L. Reservation of Rights
IV. Evaluation and Selection Process
A. Evaluation Process
1. Evaluation Committee
2. Evaluation Criteria
3. Interviews / Presentations, if applicable
B. Evaluation Methodology
C. Cost Consideration
D. Negotiation and Award
V. Contract Terms and Conditions
A. General Terms and Conditions
B. Applicable Law and Compliance Requirements
C. Ethics in Public Contracting
D. Debarment Status
E. Proprietary Information and Public Records
F. Assignment and Subcontracting Restrictions
G. Contract Changes and Modification Authority
H. Invoices and Payment Terms
I. Insurance and Risk Management Requirements
J. Indemnification
K. Independent Contractor Status
L. Default and Termination
M. Drug-Free Workplace Compliance
N. Integrated Agreement
VI. Special Terms and Conditions
A. Qualifications of Consultant
B. GAGAS and Professional Standards Compliance
C. Independence of Consultant
D. Confidentiality and Non-Disclosure
E. Draft Findings and Executive Review
MCD-FIN-RFP-FY26-03 Page 6 of 54

F. Additional Services and Scope Modifications
G. Ownership of Work Product
H. Records Retention and Access to Workpapers
I. Referral of Matters Identified During Engagement
VII. Attachments
Attachment A - Cost Proposal Form
Attachment B - Professional Services Agreement
Attachment C - Proposer Eligibility and Compliance Certification
Attachment D - Conflict of Interest Disclosure Form
Attachment E - Immigration and E-Verify Compliance Affidavit
Attachment F - Drug-Free Workplace Certification
MCD-FIN-RFP-FY26-03 Page 7 of 54

I. INTRODUCTION AND BACKGROUND
A. Purpose and Authority
The purpose of this Request for Proposals ("RFP") is to solicit proposals from qualified
firms to provide professional forensic audit and internal controls assessment services
related to City-issued equipment, asset accountability, inventory reconciliation,
equipment assignment, custody controls, inventory tracking, and equipment return
procedures associated with City-owned equipment and assets for the City of McDonough.
The City seeks an independent governmental forensic audit and internal controls
assessment related to City-issued equipment and asset accountability practices for the
review period beginning January 1, 2023 through January 1, 2026.
The purpose of the engagement is to evaluate the adequacy and effectiveness of existing
controls, procedures, documentation practices, inventory reconciliation processes,
custody practices, equipment assignment procedures, equipment return procedures, and
asset accountability measures associated with City-issued equipment and assets.
The selected Consultant shall review and evaluate relevant records, inventory
documentation, asset assignment records, custody records, inventory tracking
information, employee acknowledgment documentation, separation-related asset
recovery documentation, and other materials relevant to the Scope of Services identified
within this solicitation.
The Consultant shall identify discrepancies, unsupported records, unresolved equipment
return issues, missing assets, procedural weaknesses, internal control deficiencies, and
other irregularities associated with City-issued equipment accountability practices and
shall provide recommendations for corrective actions, strengthened controls, improved
documentation practices, and enhanced accountability measures.
The Consultant shall coordinate with designated City representatives throughout the
duration of the engagement, including participation in meetings, status discussions,
presentations, and work sessions necessary to support communication, review of
findings, and project completion.
All services shall be performed in accordance with Generally Accepted Government
Auditing Standards ("GAGAS"), commonly referred to as the "Yellow Book," as issued by
the United States Government Accountability Office ("GAO"), and other applicable
professional standards governing governmental forensic audit and internal controls
assessment services.
The engagement shall be limited to the Scope of Services expressly identified within this
solicitation unless otherwise authorized in writing by the City.
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Prior to issuance or release of any final report, findings, recommendations, or conclusions
associated with the engagement, the Consultant shall first present draft findings and
preliminary observations to the City Administrator and Director of Finance for
administrative review and discussion. Nothing contained herein shall impair the
Consultant's professional independence, judgment, findings, conclusions, or reporting
obligations under applicable professional standards.
This solicitation is issued pursuant to the applicable provisions of the City of McDonough
Code of Ordinances, including Chapter 2.12 relating to the authority and responsibilities
of the City Administrator, applicable provisions of the Official Code of Georgia Annotated
("O.C.G.A."), the City's Procurement/Purchasing Policy, and all other applicable federal
and state laws.
B. Background and Organizational Overview
The City of McDonough is a municipal corporation organized under the laws of the State
of Georgia and provides a full range of governmental services to its residents, including
public safety, public works, utilities, infrastructure, administration, finance, community
development, and related municipal operations. The City operates under a Mayor-Council
form of government, with executive and administrative oversight provided by the City
Administrator and operational support delivered through various City departments and
divisions.
This project is being conducted through the City's Finance Department in coordination
with designated City departments and administrative personnel. The purpose of this
engagement is to conduct an independent governmental forensic audit and internal
controls assessment related to City-issued equipment, inventory accountability, asset
tracking, custody practices, and equipment return procedures for the review period
beginning January 1, 2023 through January 1, 2026.
The City maintains various categories of City-owned equipment and assets utilized by
employees and departments in support of municipal operations. Such equipment may
include, but is not limited to, computers, laptops, tablets, cellular devices, radios, keys
and access devices, tools, vehicles, specialty equipment, and other operational assets
assigned to employees and departments throughout the organization.
As part of the City's ongoing efforts to strengthen operational accountability, internal
controls, recordkeeping practices, inventory reconciliation procedures, and asset
management processes, the City is seeking an independent governmental forensic audit
and internal controls assessment of existing equipment assignment, custody, inventory
management, tracking, reassignment, recovery, and return procedures associated with
City-issued equipment and assets.
MCD-FIN-RFP-FY26-03 Page 9 of 54

The selected Consultant shall review and evaluate relevant records, documentation,
procedures, inventory tracking information, and internal controls associated with City-
issued equipment and asset accountability practices. The Consultant shall coordinate
with designated City representatives throughout the duration of the engagement to obtain
records, review procedures, conduct interviews as necessary, validate information, and
provide findings and recommendations consistent with the Scope of Services identified
within this solicitation.
The City will make available records and supporting documentation determined by the
City to be relevant and necessary for completion of the engagement, including inventory
records, assignment logs, inventory tracking records, purchase documentation,
separation-related documentation, policies, procedures, and other materials deemed
appropriate by the City. Access to records and information shall remain subject to
applicable confidentiality requirements, legal considerations, operational limitations,
records availability, and other restrictions determined necessary by the City.
All services associated with this engagement shall be performed in accordance with
Generally Accepted Government Auditing Standards ("GAGAS"), commonly referred to
as the "Yellow Book," as issued by the United States Government Accountability Office
("GAO"), and other applicable professional standards governing governmental forensic
audit and internal controls assessment services.
C. GOVERNMENT ENTITY AND RECORDS INFORMATION
Information regarding the City of McDonough, including publicly available information
concerning the City's organizational structure, departments, operations, policies,
procedures, and governmental functions, may be accessed through the City's official
website and other publicly available governmental resources. Such information is
intended solely to provide Proposers with general background information regarding the
City and the operational environment associated with this engagement.
In support of this procurement and subsequent engagement, the City may make available
records, reports, inventories, policies, procedures, asset records, assignment logs,
inventory tracking documentation, purchase documentation, separation-related
documentation, and other materials relevant to the Scope of Services identified within
this solicitation. The availability, release, and timing of records and information shall
remain at the sole discretion of the City and may be subject to confidentiality
requirements, legal review, operational considerations, records availability, redaction
requirements, security considerations, and applicable federal, state, and local laws and
regulations.
Certain records and information associated with this engagement may contain
confidential, sensitive, personnel-related, operational, or security-related information.
Accordingly, access to records and information may be controlled, restricted, phased,
MCD-FIN-RFP-FY26-03 Page 10 of 54