CountyTX
Posted
Nov 10, 2026
Dec 17, 2026
LIVE OAK COUNTY, TEXAS REQUEST FOR PROPOSALS INDEPENDENT AUDIT SERVICES RFP No. 2026-AUD-01 Fiscal Years Ending December 31, 2026, 2027 and 2028, with two optional one-year renewals
Proposals due 2:00 p.m., Thursday, December 17, 2026 Deliver to Regina Dove, County Auditor. Hand delivery: 3300 US Hwy 281 North, George West, TX 78022. Mail: P.O. Box 699, George West, TX 78022. Questions In writing only, to RDove@loctx.org, by 5:00 p.m., Wednesday, December 2, 2026 Audit report deadline June 30, 2027 for FY2026, and June 30 each year after 1. Purpose Live Oak County (the "County") requests proposals from licensed certified public accounting firms to audit the County's financial statements and, when required, perform the Single Audit, for the fiscal years ending December 31, 2026, 2027 and 2028. The Commissioners Court may renew the contract for two additional one-year terms (FY2029 and FY2030). The County is procuring these professional services under Texas Government Code Chapter 2254 and 2 CFR 200.509. The firm will be selected on demonstrated competence and qualifications, and fee will be considered to confirm a fair and reasonable price. The County gives significant weight to current experience auditing Texas counties (see Section 6). 2. Schedule Event Date RFP issued Tuesday, November 10, 2026 Notice published in The Progress Thursdays, November 12 and 19, 2026 Written questions due 5:00 p.m., Wednesday, December 2, 2026 Answers issued by addendum Friday, December 4, 2026 Proposals due; respondent names read aloud in the Auditor's 2:00 p.m., Thursday, December 17, 2026 Office Evaluation; interviews of top firms if needed December 18, 2026 - December 27, 2026 Commissioners Court award Monday, December 28, 2026 Engagement letter signed; FY2026 planning begins By Monday, March 1, 2027 FY2026 audit report issued No later than Wednesday, June 30, 2027 The County may adjust dates after the proposal deadline by notice to respondents. 3. County Profile Location Rural South Texas county; county seat George West; 2020 Census population 11,335 Fiscal year January 1 through December 31 Governance Commissioners Court (County Judge and four Commissioners). The County Auditor, appointed by the District Judges, coordinates the audit. The County Treasurer is the County's depository officer. Size (FY2024 audit) Total governmental fund expenditures of about $29.9 million; General Fund expenditures of about $14.2 million Funds 20 governmental funds (General and Road & Bridge reported as major funds) plus custodial funds. No proprietary funds or component units. Debt Certificates of Obligation; $3.23 million outstanding at December 31, 2024 Pension / OPEB Texas County & District Retirement System (TCDRS) pension plan and TCDRS Group Term Life (OPEB) Employees About 155 Cash collections Decentralized. Fees are collected by several elected offices, including the County Clerk, District Clerk, Tax Assessor-Collector, Sheriff and Justices of the Peace. Grants A Single Audit was performed for FY2024 (federal expenditures of about $1.21 million). Federal and state grant activity is increasing and is expected to include FEMA Public Assistance (DR-4935-TX, July 2026 flooding), USDA Rural Development, Texas Community Development Block Grant, FEMA hazard mitigation (if awarded), and state grants from TCEQ, TWDB, TPWD and the Texas Comptroller. The County expects to exceed the $1,000,000 Single Audit threshold in one or more years of this contract. Prior reports The FY2024 Annual Financial Report, including the Single Audit section, is posted on the County website and is available from the County Auditor. 4. Scope of Services 4.1 Annual audit For each fiscal year, audit the County's basic financial statements and express opinions on the governmental activities, each major fund and the aggregate remaining fund information. Apply the required procedures to required supplementary information, and report on the schedule of expenditures of federal awards (and of state awards, when required) in relation to the financial statements. 4.2 Standards • Auditing standards generally accepted in the United States (AICPA) • Government Auditing Standards, U.S. Government Accountability Office (2024 revision) • 2 CFR Part 200, Subpart F (Uniform Guidance) and the current OMB Compliance Supplement • State of Texas Single Audit Circular in the Texas Grant Management Standards, when the County meets its threshold • GASB standards, including first-year implementation of GASB Statements No. 103 and No. 104 in FY2026 4.3 Deliverables (each year) 1. Independent auditor's report on the basic financial statements. 2. Report on internal control over financial reporting and on compliance (Government Auditing Standards). 3. When required, Single Audit reports: report on compliance for each major program and on internal control over compliance; schedule of findings and questioned costs; and opinion on the schedule of expenditures of federal (and state) awards. 4. Management letter with recommendations, and the required communications to the Commissioners Court. 5. The auditor's portion of the Data Collection Form (SF-SAC) and upload of the reporting package to the Federal Audit Clearinghouse for County certification. 6. All reports as searchable PDFs, plus eight (8) printed, bound copies. 7. Presentation of the results to the Commissioners Court in open session. 4.4 Deadlines (each year) Milestone Due Engagement letter signed; provided-by-client (PBC) list issued March 1 County closes the books March 15 Trial balances and PBC items ready for the auditor March 31 Draft reports to County Auditor for review June 1 Final reports issued; Single Audit package submitted to the June 30 Federal Audit Clearinghouse Presentation to Commissioners Court First regular Court meeting in July, or as the County directs 4.5 Other requirements • Notify the County Auditor and County Judge in writing right away of suspected fraud, illegal acts, or a significant deficiency or material weakness. Do not wait for the final report. • Answer routine accounting and compliance questions during the year at no added charge. • Coordinate with the predecessor auditor on opening balances and prior findings. The County will authorize that communication. • Keep the same engagement partner and manager for the contract term unless the County approves a change in writing. • Retain workpapers for at least three years after the report date, or longer if notified, and make them available to the County, successor auditors and federal and state oversight agencies (2 CFR 200.517). 4.6 Optional services (priced separately; the County may or may not elect them) • Preparation of the financial statements, notes and schedule of expenditures of federal awards from County trial balances. This is a nonattest service; the proposal must describe how the firm will meet Government Auditing Standards independence requirements. • Other accounting or consulting work, billed at the hourly rates on Form A and only with the County Auditor's written approval before work begins. 5. Minimum Qualifications (pass/fail) A proposal that does not meet every item below will not be scored. • The firm holds a current Texas State Board of Public Accountancy firm license, and the engagement partner is a Texas-licensed CPA. • The firm is independent of the County under AICPA and Government Auditing Standards. • The firm's most recent external peer review covered governmental engagements and received a rating of "pass" or "pass with deficiencies." A "fail" rating disqualifies the firm. • Assigned staff meet Government Auditing Standards continuing education requirements (80 hours every two years, including 24 hours directly related to government auditing). • The engagement partner has led at least one Uniform Guidance Single Audit in the past three years. • Neither the firm nor its principals are suspended or debarred from federal programs (SAM.gov). 6. Evaluation and Selection Criterion Points County audit experience: county audits and Single Audits, with preference for Texas counties; knowledge of county fee offices, county budget law and 30 TCDRS Qualifications of the assigned team: partner, manager and in-charge 20 experience; governmental CPE; continuity Audit approach and schedule: a realistic plan to issue by June 30, first-year 20 transition, GASB 103/104 implementation; Fee: total cost and reasonableness of hours and staffing (Form A comparison 20 total) References: results of reference checks with county clients (Form B) 10 Total 100 An evaluation committee led by the County Auditor will score responsive proposals and may interview the top-ranked firms. The County will negotiate with the top-ranked firm. If a fair and reasonable fee and terms cannot be reached, the County will end those negotiations and move to the next-ranked firm. The County Auditor will recommend a firm to the Commissioners Court, which makes the award. The County may reject any or all proposals, waive minor irregularities, and request clarifications. 7. Proposal Contents Keep proposals concise: 20 pages or fewer, not counting resumes, the peer review report and the forms. Organize the proposal with the tabs below, in this order. Tab Contents Cover letter (2 pages or fewer), signed by a person authorized to bind the firm. Confirm the firm meets every minimum qualification in Section 5 and commits to the June 30 deadline. Name the contact person. Firm profile and county experience. The office that will serve the County and the size of its government audit practice. Summarize the firm's county and other local government audit experience, including Single Audits, and note any Texas county clients. Audit team. Engagement partner, manager, in-charge and key staff, with each person's role and estimated hours. Resumes of 2 pages or fewer, showing government audit experience and governmental CPE for the last two years. Audit approach and schedule. Planning, risk assessment, internal control and sampling approach; major program determination; on-site versus remote work; first-year transition; GASB 103/104 implementation; and a FY2026 timeline that meets the June 30, 2027 deadline. Peer review and quality. The most recent peer review report and any letter of response. Disclose any disciplinary action, sanction or litigation involving the firm's governmental practice in the last five years (TSBPA, AICPA, or a federal or state agency). References: Form B (at least three county references, Texas counties preferred). Fee proposal: Form A. Forms: Form C (Signature and Certifications); the County's ADA/Section 504/Title VI Contractor Compliance form; Conflict of Interest Questionnaire (Form CIQ), if applicable under Local Government Code Chapter 176; IRS Form W-9; and the firm's sample engagement letter. 8. Submission Instructions • Format. One signed original and two copies, in a sealed envelope marked "RFP No. 2026-AUD-01 - INDEPENDENT AUDIT SERVICES" with the firm's name and address. • Delivery. Mail to Live Oak County Auditor, P.O. Box 699, George West, TX 78022, or hand-deliver to 3300 US Hwy 281 North, George West, TX 78022. Email and fax submissions are not accepted. • Deadline. The Auditor's Office time stamp is the official time of receipt. Late proposals will not be opened, regardless of postmark. • Questions. Send questions in writing to RDove@loctx.org. Answers will be issued by addendum to every firm known to have the RFP. Only written addenda change this RFP. From issue until award, do not contact County officials other than the County Auditor about this RFP. • Validity. Proposals must remain valid for 90 days after the due date. The County will not pay any cost of preparing a proposal. • Public information. Proposals are subject to the Texas Public Information Act after award. Clearly mark any information the firm considers proprietary. 9. Contract Terms • The contract consists of the Commissioners Court award, this RFP, the firm's proposal and an annual engagement letter. If they conflict, this RFP controls, then the proposal, then the engagement letter. • Fees are not-to-exceed amounts and include all travel and out-of-pocket costs. Additional work requires the County Auditor's written approval before it begins. • Progress billing is allowed, but the County will pay no more than 75% of a year's audit fee until the final reports for that year are delivered. Payment will be made under Texas Government Code Chapter 2251. • Fees for each fiscal year are subject to annual appropriation by the Commissioners Court. • Either party may end the contract with 30 days' written notice. The County may end it immediately if the firm misses a deadline in Section 4.4 or fails to meet professional standards. • The firm must carry professional liability insurance of at least $1,000,000 per claim and provide a certificate before award. • The selected firm must file Texas Ethics Commission Form 1295 before the Commissioners Court votes on the award (Texas Government Code 2252.908). • The firm may not assign or subcontract the work without the County's written consent. Texas law governs, and venue is in Live Oak County. • Small, minority-owned and women-owned firms are encouraged to respond (2 CFR 200.321). Contact: Regina Dove, Live Oak County Auditor | 3300 US Hwy 281 South, George West, TX 78022 | P.O. Box 699, George West, TX 78022 | 361-449-8007 | RDove@loctx.org
