RFP-MCD-FIN-RFP-FY26-001-Independent Financial Audit Services for the City of McDonough, GA

CITY OF MCDONOUGH
Request for Proposal -Professional Services
Date: May 12, 2026
RFP No. MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services
for the City of McDonough, GA
Pursuant to the applicable provisions of the City of McDonough Code of
Ordinances, the City of McDonough Procurement Policies, 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 for the
services described herein.
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 2, 2026 at 3:00 p.m.
Eastern Standard Time.
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, fax, etc.) will not be
accepted for any reason.
SEALED PROPOSAL REQUIREMENTS (Hard Copy Submissions)
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

Hard copy proposals must be submitted in a sealed envelope or package and clearly
labeled with the following information:
* Solicitation Number: MCD-FIN-RFP-FY26-001
* Solicitation Title: Independent Financial Audit Services
* Proposer's Name and Address
* Proposal Due Date and Time : June 2, 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 regarding 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.
A PRE-PROPOSAL CONFERENCE WILL NOT BE HELD FOR THIS
SOLICITATION
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

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 12, 2026
Public
May 22th, 2026 no later than
Last Day for Questions to be Submitted
2:00 p.m.
RFP Submission Deadline June 2, 2026 3:00 p.m. EST
TABLE OF CONTENTS
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

Request for Proposals (RFP)
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services
City of McDonough, Georgia
I - Introduction and Background
A. Purpose and Authority ...................................................................................................8
B. Background and Organizational Overview.................................................................... 8
C. Government Entity and Records Information................................................................9
II - Independent Financial Audit Services
A. Scope of Services............................................................................................................. 9
1. Project Initiation and Kickoff
2. General Audit Requirements
3. Audit Procedures
4. Internal Control and Compliance
5. Federal Awards (Single Audit), if applicable
6. State-Specific and Special Reporting Requirements
7. Reports and Deliverables
8. Staffing and Qualifications
9. Additional Services (if requested)
B. Deliverables ..................................................................................................................13
B.1. Draft Auditor's Report
B.2. Final Auditor's Report
B.3. Management Letter
B.4. Single Audit Reports
B.5. SPLOST and Supplemental Schedules
B.6. Exit Conference Presentation
B.7. Electronic Deliverables
B.8. Hardcopy Deliverables
C. City Responsibilities ......................................................................................................14
D. Audit Period and Timeline............................................................................................ 15
TABLE OF CONTENTS CONT'D
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

III. Instructions to Proposers
A. Notice..............................................................................................................................15
B. Statement of Purpose
C. Procurement Schedule ..................................................................................................16
D. Submission of Proposals ...............................................................................................16
1. Submission Requirements
2. Proposal Format
3. Technical Proposal Requirements
3A. Firm Qualifications and Background
3B. Project Understanding
3C. Audit Approach and Methodology
3D. Work Plan and Project Schedule
3E. Governmental Audit Experience
3F. project Team and Staffing
3G. Communication and Coordination Approach
3H. References
4. Cost Proposal Requirements
5. Requests for Clarification
6. Withdrawal of Proposals
E. Consideration of Proposals
F. Acceptance of Proposals and Award
G. Contents of Proposal
G.1. Cover Letter
G.2. Firm Qualifications and Background
G.3. Project Team and Staffing
G.4. Relevant Governmental Audit Experience
G.5. Project Understanding, Audit Approach, and Methodology
G.6. Work Plan and Project Schedule
G.7. Communication and Coordination Approach
G.8. References
G.9. Required Certifications and Forms
G.10. Cost Proposal (Submitted Separately)
H. Conflict of Interest
I. Acceptance of Contract Terms
J. Protest Procedures
K. Debriefing
L. Required Documents for Contract Award
M. Reservation of Rights
TABLE OF CONTENTS CONT'D
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

IV. Evaluation and Selection Process
A. Evaluation Process ....................................................................................................... 25
1. Evaluation Committee
2. Evaluation Criteria
B. Technical Evaluation Methodology.............................................................................. 26
C. Cost Consideration.........................................................................................................27
D. Negotiation and Award..................................................................................................27
V - Contract Terms and Conditions
A. General Terms and Conditions .................................................................................... 28
B. Applicable Law and Compliance Requirements...........................................................29
C. Ethics in Public Contracting..........................................................................................29
D. Debarment Status..........................................................................................................30
E. Mandatory Use of Terms and Conditions.....................................................................31
F. Clarification of Terms....................................................................................................31
G. Invoice and Payment Terms..........................................................................................31
H. Assignment and Subcontracting Restrictions..............................................................32
I. Contract Changes and Modification Authority..............................................................32
J. Default and Termination................................................................................................33
K. Precedence of Terms......................................................................................................34
L. Integrated Agreement........................ ...........................................................................34
TABLE OF CONTENTS CONT'D
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

VI - Special Terms and Conditions...............................................................35
A. Qualification of Auditors
B. Default and Termination
C. Audit
D. Review and Monitoring
E. Contract Period
F. Contract Limitations
G. Auditor Independence
H. Additional Audit Work
I. Proposal Submission Requirements (If Applicable)
J. Indemnification
K. Subcontracts
L. Proprietary Information
M. Office Space, Access, and Support
N. Integrated Agreement and Engagement Letter
O. Workers' Compensation and Insurance
P. Independent Contractor Status and Taxes
Q. Higher-Level Audit Services
R. Changes in Auditing Standards and Federal Requirements
S. Rates for Additional Professional Services
T. Drug-Free Workplace Compliance
U. Insurance and Risk Management Requirements
VII - Compliance and Legal Requirements...........................................................40
VIII - Attachments.......................................................................................................40
Attachment A - Cost Proposal Form
Attachment B - Form of Agreement / Contract
Attachment C - Proposer Qualifications and Compliance Certification
I. INTRODUCTION AND BACKGROUND
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

A. Purpose and Authority
The City of McDonough, Georgia (the "City") is soliciting sealed proposals from qualified
independent Certified Public Accounting (CPA) firms ("Proposers") to provide
professional financial and compliance audit services.
The purpose of this Request for Proposals ("RFP") is to establish a contract for audit
services for the City's financial statements for designated fiscal years, with the potential
for annual renewals subject to performance, mutual agreement, and the availability of
appropriated funds.
This procurement is conducted in accordance with:
* Applicable provisions of the Official Code of Georgia Annotated (O.C.G.A.)
* Generally accepted governmental procurement practices
* The City of McDonough's procurement policies
The selected firm (the "Proposed Awardee") will be required to perform all services in
compliance with applicable federal, state, and local laws, regulations, and professional
standards.
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.
The City operates under a Mayor-Council form of government, with administrative
oversight provided by the City Administrator and financial oversight provided by the
Finance Department.
The Finance Department is responsible for:
* Financial reporting
* Budget administration
* Internal controls
* Compliance with applicable regulatory requirements
The Proposed Awardee will work closely with City staff to support the completion of
annual financial audits and related reporting requirements.
Relevant financial documents, prior audit reports, budgets, and supporting materials may
be made available to Proposers upon request or at a designated time, as determined by
the City.
C. GOVERNMENT ENTITY AND RECORDS INFORMATION
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

Information regarding the City of McDonough, including financial reports, budgets, and
other relevant data, is publicly available through the City's official website and applicable
State of Georgia resources, including the Department of Community Affairs and the
Department of Revenue.
Additional documents relevant to this procurement, including prior audit reports,
financial statements, and related materials, may be made available to prospective
proposers upon request through the designated Procurement Contact identified in this
RFP.
All requests for information shall be submitted in accordance with the procedures
outlined in this solicitation. To ensure fairness and consistency, responses to questions
and requests for information will be provided through the official question-and-answer
process or issued by addendum, as applicable.
If a pre-proposal conference is scheduled, the date, time, and location are provided in
Section I, Part B of this RFP.
Certain records provided by the City may contain confidential, sensitive, financial,
personnel, or legally protected information. The selected firm shall maintain
confidentiality of all non-public information obtained during the engagement and shall
comply with all applicable laws, regulations, and professional standards regarding
confidentiality and records handling.
II. AUDIT SERVICES AND REQUIREMENTS
A. Scope of Services
This Scope of Services establishes the requirements for independent financial and
compliance audit services to be provided to the City of McDonough, GA.
1. Project Initiation and Kickoff
The Proposed Awardee shall participate in a formal audit planning and kickoff meeting
with designated City representatives prior to commencement of audit fieldwork. The
purpose of the kickoff meeting shall be to establish communication protocols, review
audit objectives, discuss records requests, confirm project timelines and milestones,
identify key contacts, and coordinate expectations regarding fieldwork, reporting, and
deliverables.
The Proposed Awardee shall provide a preliminary audit work plan and anticipated
schedule for completion of fieldwork, draft reporting, management review, and final
report issuance.
2. General Audit Requirements
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA

The audit shall be conducted in accordance with:
* Generally Accepted Accounting Principles (GAAP)
* Generally Accepted Auditing Standards (GAAS)
* Government Auditing Standards (issued by the Comptroller General of the United
States)
* Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards (2 CFR Part 200), if applicable
* The audit shall be planned and performed to obtain reasonable assurance that
the City's financial statements are free from material misstatement, whether
caused by error, fraud, or noncompliance with applicable laws, regulations,
contracts, or grant agreements.
* The auditor shall evaluate whether the financial statements present fairly, in all
material respects, the financial position and results of operations of the City in
conformity with GAAP.
Annual Comprehensive Financial Report (ACFR)
The Proposed Awardee shall perform the audit of the City's financial statements as
presented within the City's Annual Comprehensive Financial Report (ACFR), which is
prepared by the City in accordance with Generally Accepted Accounting Principles
(GAAP). The Auditor's responsibilities shall include evaluating the financial statements
contained within the ACFR and ensuring that they are fairly presented, in all material
respects, in conformity with applicable accounting standards.
As part of the engagement, the Proposed Awardee shall review the ACFR in its entirety to
ensure that the audited financial statements are consistent with all accompanying
financial information, disclosures, and supporting schedules included in the report. The
Auditor shall coordinate with the City's Finance Department throughout the audit process
to support the timely completion and issuance of the ACFR, including communication
regarding audit adjustments, required disclosures, and reporting timelines.
The Proposed Awardee shall also provide professional guidance, as appropriate,
regarding financial reporting requirements, presentation, and compliance with applicable
standards, including those established under GAAP and Government Auditing Standards.
Upon completion of the audit, the Auditor shall issue the Independent Auditor's Report
for inclusion in the ACFR and ensure that such report is properly incorporated into the
final document.
The City shall retain full responsibility for the preparation, content, and final issuance of
the ACFR unless otherwise agreed to in writing.
3. Audit Procedures
MCD-FIN-RFP-FY26-001 - Independent Financial Audit Services for the City of McDonough, GA