Teria G. Sheffield
SOLICITATION TYPE: Request for Proposals
DATE: March 2, 2021
ID Number: 2739
Title: Professional Auditing Services
Due Date/Time: Wednesday, March 24, 2021 at 11:00 a.m.
LATE SUBMITTALS WILL NOT BE ACCEPTED
Mail or Deliver To:
York County Procurement
PO Box 180
Government Center Building, Room 3501
6 S. Congress St., York, SC 29745
Government Center Building
6 S. Congress St., York, SC 29745
Pre-Solicitation Conference: N/A
Point of Contact: Teria Sheffield, Procurement Director
Additional Documents available from: N/A
Questions Deadline: No later than Thursday, March 18, 2021 at 5:00 p.m.
Submittals required: One (1) signed original, five (5) copies, one (1) electronic USB/CD
Tentative Date of Council Approval: Monday, April 19, 2021
Note: As York County continues to monitor the activity of the COVID-19 (Coronavirus) throughout
South Carolina, the County also continues to assess daily operations and take proactive measures
to protect the public. As such, in an effort to protect the public’s health, safety, and welfare, York
County requires all participants attending York County’s pre submittal conferences and public bid
openings to practice social distancing and the wearing of masks.
PO Box 180, 6 South Congress Street, York, SC 29745
Telephone: 803-684-8520 Fax: 803-684-8580 Web: www.yorkcountygov.com
OFFERORS MUST COMPLETE AND SIGN THE FORM BELOW
The submittal must be signed by an authorized representative of the Offeror accepting all terms and
conditions contained in this document and any addenda. Modifying the terms and conditions of this
solicitation may result in your response being rejected.
CITY, STATE, ZIP+4
_____ Not Minority Owned
_____ African American Male
_____ Caucasian Female
_____ African American Female
_____ East Indian
_____ Native American
_____ Other (Please Explain)
COMPANY TELEPHONE NUMBER
COMPANY FAX# (IF APPLICABLE)
REQUEST FOR PROPOSALS
PROFESSIONAL AUDITING SERVICES
1.1 York County is seeking sealed proposals from qualified certified public accounting firms to audit
its financial statements for the fiscal years ending June 30, 2021, June 30, 2022, and June 30, 2023,
with the option of auditing its financial statements for up to 2 subsequent fiscal years.
1.2 It is York County’s intent to award a contract to an experienced certified public accounting firm to
provide auditing services in accordance with generally accepted auditing standards, the standards set
forth for financial audits in the U.S. General Accounting Office's (GAO) Government Auditing
Standards, the provisions of the Audits of State and Local Governments and Non-Profit
1.3 It is York County’s intent to describe in general terms, the services required for auditing the
County’s financial statements. All parts, items, details of services or features not specifically
mentioned which are regularly provided by the practice in order to complete this type of work/service
shall be provided in response to this Request.
1.4 Responses to this RFP will be used to determine the relative qualifications of various firms to
perform the scope of work and tasks specified. The County is seeking a proposing team with
demonstrated expertise that meets the requirements of this RFP.
1.5 It is anticipated that an agreement for services will be negotiated and executed between York
County and the firm who is determined to best meet the needs of the County. All firms with an interest
in working with York County are encouraged to review the County’s website at
(www.yorkcountygov.com) for additional information.
2.0 GENERAL TERMS AND CONDITIONS
2.1 This request contains, in general terms, the overall objectives of York County in obtaining the
professional services indicated herein. While an attempt is made to describe the general expectations
of the County and the anticipated work to be performed, the County and the successful firm may need
to define a more specific scope of work as part of a negotiation process. If it becomes necessary to
revise any part of this request, written amendments will be provided in an addendum form to all
potential proposing firms. Any inquiry or request for interpretation received five (5) or more days prior
to the date fixed for opening of proposals will be given consideration unless an earlier date is
specified on the cover page. All such changes or interpretations will be made in writing in the form of
an addendum and, if issued, posted on the County’s website www.yorkcountygov.com and will be
mailed or sent by available means to all known prospective Offerors prior to the established RFP
opening date. Each Offeror shall acknowledge receipt of such addenda in the space provided in the
RFP document. In case any Offeror fails to acknowledge receipt of such addenda or addendum, the
proposal will nevertheless be construed as though it had been received and acknowledged and the
submission of the proposal will constitute acknowledgement of the receipt of same. Questions
received less than five (5) days prior to the date for opening of proposals unless an earlier date is
specified on the cover page may not be answered. Only questions answered by formal written
Addenda will be binding. Oral and other interpretations or clarifications will be without legal effect.
2.2 Each Offeror providing a response for consideration by the County is responsible for obtaining
information on the conditions and restrictions involved in meeting the obligations and providing the
services as set forth in this RFP. The failure or omission of an Offeror to obtain adequate information
will in no way relieve the Offeror of any obligation with respect to this RFP or to an associated
2.3 York County reserves the right to retain all proposals submitted. Submission of proposal indicates
acceptance by the Offeror of the conditions contained in this RFP, unless clearly and specifically
noted in the proposal submitted and confirmed in any resulting contract between York County and the
2.4 In submitting a properly signed Proposal, the firm accepts all of the terms and conditions
contained in this request. Submitted Proposals shall remain open and if applicable, prices quoted
shall be honored for a minimum of ninety (90) days after the day of the RFP opening.
2.5 There is no expressed or implied obligation for York County, or its agents to reimburse
responding firms for any expenses incurred in preparing proposals in response to this request.
2.6 The successful firm shall have the full and sole responsibility for performing all services as finally
agreed upon and accepted by the County. In the event the Offeror fails to deliver /or perform any
proposed services within the specified schedule, the County reserves the right to cancel the Contract
and secure other means of providing and deduct all costs thereof from any payment due the firm.
2.7 Chain of Communication: To ensure the integrity of the competitive process, a strict chain of
communication shall apply to each Invitation for Bids, Request for Proposals, Request for
Qualifications, or any other competitive solicitation during the period between publication of the
solicitation and final award. Offerors or its agents may not communicate by any means, directly or
indirectly, with York County public officials, employees, its agents, or representatives or any person
not otherwise listed on this document, regarding any aspect of this procurement activity. All
communications must be solely with the Procurement Officer. In the sole determination of the
Procurement Officer and/or York County, violation of these restrictions may result in disqualification of
your offer, suspension or debarment, and may constitute a violation of law.
2.8 Prohibition of Donations and Gratuities: Offerors are restricted from making donations to any
York County governmental entity with whom they have or seek to have a contract. The Offeror
represents that his/her offer discloses any gifts made, directly or through an intermediary, by the
Offeror or the Offeror’s named subcontractors or subconsultants to or for the benefit of York County,
its agents, or representatives during the period beginning eighteen months prior to the Opening Date.
No Offeror, or any person, firm, or corporation employed by the Offeror in the performance of this
request, may offer or give any gift, money or anything of value or any promise for future reward or
compensation to any York County employee.
3.0 BACKGROUND INFORMATION
3.1 York County is one of the oldest political jurisdictions in the state and is situated at the northern
extent of the South Carolina Piedmont region, with a land area of approximately 695 square miles
and an estimated County population of 274,000, as of 2020.
A. The County's fiscal year begins on July 1 and ends on June 30.
B. The County has a total payroll of approximately $82 million covering approximately 1,200
employees. More detailed information on the government and its finances can be found in annual
budgets and comprehensive annual financial reports are available online at the Treasurer/Finance
page at www.yorkcountygov.com.
C. Budgetary Basis of Accounting
The County prepares both the general fund and enterprise fund budgets on the modified accrual
basis, which is consistent with the basis of accounting for its general fund, but not for its enterprise
funds, for which the full accrual basis of accounting is used.
D. Federal and State Grants
During the fiscal year to be audited, the County will likely receive a combined total of $1 million to
$2 million in federal financial grants from five to ten federal agencies (some of which passes
through various State agencies). It is likely that one or more grant programs will qualify as a Major
E. Pension Plans
The County participates in the following pension plans:
South Carolina Retirement System and South Carolina Police Officers Retirement
System, both of which are defined benefit cost-sharing multiple-employer public employee
retirement systems. Actuarial services for these plans are provided by the State of South
F. Computer Systems
Most of the County's general ledger, accounts payable, payroll and fixed assets accounting run on
a purchased software package from Smart Fusion Harris (Previously CSI) software resides in a
SQL Database that runs on a Microsoft 2008 r2 Server. Tax Billing/Collections software resides in
a proprietary QS1 database and collections are posted by journal entry to the general ledger.
G. Internal Audit Function
The County does maintain an internal audit department that has started documenting policies and
procedures across all departments. Also handles various special projects as assigned by County
4.0 SCOPE OF WORK
4.1 The successful Offeror will be responsible for conducting comprehensive auditing services, which
will include, but is not limited to, the following:
A. Provide an expressed opinion on the fair presentation of the County’s basic financial
statements and required supplementary information in conformity with generally accepted ac-
counting principles. The auditor shall provide an "in-relation-to" report on the combining financial
statements and supporting schedules based on the auditing procedures applied during the audit of
the basic financial statements. The auditor shall provide an "in-relation-to" report on the schedule
of expenditures of federal awards based on the auditing procedures applied during the audit of the