WESTMORELAND COUNTY, VIRGINIA Request for Proposals (RFP) Auditing Services

Description: Westmoreland County (County) is soliciting sealed proposals from qualified, independent certified public accounting firms with Virginia local government audit experience to perform external financial and compliance audits. The County intends to enter into a contract for audits that will encompass it and its component units, including, but not limited to, Westmoreland County Schools (Schools), Social Services, Constitutional Officer Accounts, and the Enterprise Fund. Audits are to include governmental activities, the business-type activities, the aggregate for discretely presented component units, each major fund, the aggregate remaining funds, including the disclosures, which collectively comprise the basic financial statements. I. BACKGROUND The County has a population of approximately 19,487 people and encompasses about 253 square miles. The County Administrator serves as the Chief Executive Officer. The five-member Board of Supervisors establishes local laws, provides government policy and oversight, and approves the County budget. The primary government provides a full range of services including general government administration, public safety, public works, community development, and civic engagement. II. SCOPE OF WORK A. The Auditor shall complete an annual audit of all accounts and records resulting in a Comprehensive Annual Financial Report in accordance with the Specifications for Audits of Counties, Cities and Towns, by the Commonwealth of Virginia Auditor of Public Accounts. These services shall also include the Comparative Cost Report for the Auditor of Public Accounts, audit of School Activity Funds, Statement of Landfill Assurances and the Cost Allocation Plan. B. The Auditor shall determine whether the County financial statements fairly represent the financial position, as required by the Commonwealth of Virginia. C. In connection with the audit, Auditor shall consider, test, and report on internal controls and compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the Specifications for Audits of Counties, Cities and Towns, issued by the Auditor of Public Accounts of the Commonwealth of Virginia. D. The Auditor shall promptly notify the County Administrator if significant or unusual problems are encountered, such as inadequate documentation, excessively high rates of error in audit tests or fraud or misappropriation, which could require the firm to greatly expand the scope to effectively complete an audit. E. The Auditor shall complete all field work prior to October 31 of each year and deliver a draft copy of the CAFR to the County Administrator no later than November 15 after the close of the fiscal year. F. The Audit Manager will be available throughout the contract period to respond to staff questions or requests for additional information. G. Other items to include but not limited to assisting in preparing the financial statements, schedule of expenditures of federal awards (SEFA), and related notes of County of Westmoreland, Virginia in conformity with accounting principles generally accepted in the United States of America and Uniform Guidance based on information provided by Westmoreland County. H. Potential offerors may access prior CAFRs online on the County website. III. SPECIFIC TERMS AND CONDITIONS (selected highlights) - Contract may be renewed annually (not to exceed four renewals); annual increases shall not exceed the CPI-U for the applicable year. - Contract may be terminated with ninety days written notice by either party. - Questions accepted in writing through the end of the business day Monday, November 2, 2026; written responses in the form of an addendum will be posted by Friday, November 6, 2026. - Insurance requirements: Workers' Compensation (State of Virginia requirements); General Liability $1,000,000 per occurrence / $2,000,000 annual aggregate; Automobile $1,000,000 per occurrence; Professional Liability $1,000,000 per occurrence. Certificate of Insurance required within ten days of award; Westmoreland County must be listed as an additional insured. - Offeror shall indemnify and hold harmless Westmoreland County from claims arising from the negligence of the offeror. IV. GENERAL TERMS AND CONDITIONS (selected highlights) - Anti-discrimination, ethics, immigration compliance, and drug/alcohol policies apply. - Proposals must be received at the location and within the time period specified; late responses returned unopened. - Westmoreland County reserves the right to accept or reject any or all proposals in whole or in part and to reissue the RFP; award may be based on lump sum or per item basis. - Firm prices shall be firm for 60 days after the due date unless otherwise stated. - Payment terms: approved invoices paid within 45 days of receipt. - Evaluation: an Evaluation Committee will review submittals based on firm and personnel qualifications, relevant Virginia county audit experience, management approach/methodology, references, and other relevant information. The committee may conduct discussions or interviews and recommend award to the Board of Supervisors.