External Audit Services

The purpose of this solicitation is to obtain the services of an Independent Certified Public Accounting Firm (Auditor) to perform annual financial and compliance audits and render opinions on the financial statements and accounts of Broward County, Florida (County), its Constitutional Officers, and its Component Units.

The Scope of Services shall apply to each fiscal year audited. The fiscal years to be audited will be the years 2027, 2028, 2029, 2030, and 2031.

Requirements

The Auditor must be duly licensed to practice under Chapter 473, Florida Statutes. The partner in charge of the engagement must be a licensed Certified Public Accountant in the State of Florida.

Auditor shall be knowledgeable of and proficient in applying the compliance requirements of all applicable federal, state, and county rules and regulations, ordinances, codes, charters, and bond covenants. [...]

The audits shall be performed in accordance with the most current revisions of the foregoing standards and regulations at the time of the audit.

Audit Reports

The audit reports shall include the Auditor's opinion and any and all audited financial statements and management letters. [...]

Auditor shall prepare management letters for each audited entity in accordance with the Rules of the Auditor General which shall contain all audit findings. [...]

In addition to the audit of the County's financial statements and incorporation of financial statements audited by other Auditors (if applicable), Auditor shall issue separate audit reports for the following:

• Constitutional Officers
• Discretely Presented Component Units
• Special Reports
• Surtax and Enterprise Fund Financial Statements

Schedule

The audits MUST be completed by the dates set forth above. Extensions of time for completion may be allowed for good cause by County only if extensions are allowed by Florida Statutes.

Continuing Professional Education

Auditor shall conduct or arrange for Continuing Professional Education (CPE) Programs to County employees, by providing twenty-four (24) hours of CPE credit, 16 hours of which shall be Governmental Accounting & Auditing CPE by June 30 in each year of the Agreement. No CPE program fees will be charged to County for employees attending such sessions.

Vendor MUST submit its solicitation response electronically through BPRO and receive a Submission Receipt. It is solely the Vendor's responsibility to ensure its response is submitted and received through BPRO by the closing date and time. The County will not consider solicitation responses received by other means.

The fiscal years to be audited will be the years 2027, 2028, 2029, 2030, and 2031.

Pursuant to County Charter, Section 2.11 and County Administrative Code Chapter 18.61, the contract administrator for the external audit services shall be the County Auditor.