Project Information

Bid Title

RFP - Professional Auditing Services

Issuing Agency

Queen Anne County

Location

Maryland

Published Date

Feb 2, 2026

Closing Date

Feb 20, 2026

Government Level

State & Local

Status

Closed

Ref. #

BPM055139

Original Source

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Bid Documents

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Project Description

Bid Number:	BPM055139
Bid Title:	RFP - Professional Auditing Services
Category:	Budget, Finance & Information Technology
Status:	Open

Description: The County Commissioners of Queen Anne’s County through the Queen Anne's County Department of Budget & Finance are seeking to engage in a contract with a Certified Public Accounting Firm to perform an audit of the financial statements of Queen Anne’s County for the fiscal years ending June 30, 2026, 2027, and 2028. See Request for Proposals to obtain full details. Publication Date/Time: 2/2/2026 1:00 AM Closing Date/Time: 2/20/2026 3:00 PM Contact Person: Justine Franzen; JFranzen@QAC.ORG Related Documents: RFP - Professional Auditing Services - 2026

Attachment Preview

Queen Anne's County

Department of Budget & Finance

Request for Proposals

For

Professional Auditing Services

February 2, 2026

Proposals Due February 20, 2026 at 3:00pm EST

Request For Proposals

Professional Auditing Services

The County Commissioners of Queen Anne’s County through the Queen Anne's County Department of Budget

& Finance are seeking to engage in a contract with a Certified Public Accounting Firm to perform an audit of

the financial statements of Queen Anne’s County for the fiscal years ending June 30, 2026, 2027, and 2028.

INSTRUCTIONS TO PROPOSERS

SECTION 1 ‐ GENERAL INFORMATION

BACKGROUND: The County of Queen Anne’s, Maryland, is seeking proposals from qualified Certified Public

Accounting Firms to perform an audit of the financial statements of Queen Anne’s County for the fiscal years

ending June 30, 2026, 2027, and 2028.

Period to be Audited

July 1, 2025 through June 30, 2026 – Fiscal Year 2026

July 1, 2026 through June 30, 2027 – Fiscal Year 2027

July 1, 2027 through June 30, 2028 – Fiscal Year 2028

There will be two additional option years, for Fiscal Years 2029 and 2030, at the County’s discretion.

SECTION 2 – SCOPE OF INDEPENDENT AUDIT SERVICES

A. Financial Audit

These audits are to be conducted in accordance with U.S. generally accepted auditing standards; Government

Auditing Standards, issued by the Comptroller General of the United States; the provisions of the Office of

Management and Budget (OMB) Circular A‐133, Audits of States, Local Governments, and Non‐Profit

Organizations; any other applicable procedures for the audit of a government’s financial statements prepared

in accordance with generally accepted accounting principle; any requirements imposed by the Department of

Fiscal Services of the State of Maryland; and the laws and regulations of the State of Maryland.

1. The audit will begin with a planning meeting between the Auditor and the County to determine the

information that is to be provided by the County and to establish due dates for information to be

exchanged between the Auditor and the County. The County expects that most fieldwork will be

completed remotely; however, hybrid or on‐site methods may be approved by mutual agreement. The

auditor shall coordinate with the prior auditor, if applicable, to ensure a smooth transition.

2. The audit must be completed and all reports provided no later than six (6) months (by December 31st)

following the fiscal year end, unless the deadline is extended by the Director of Budget and Finance.

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3. The Auditor will be responsible for assisting with the preparation of some year‐end adjusting entries.

4. The Auditor will prepare most financial statements presented in the Annual Comprehensive Financial

Report (ACFR). The County will prepare the MD&A, Letter of Transmittal, certain note disclosures, and

the Statistics sections.

5. The auditor will provide the printed ACFR reports at year‐end. Currently, the County needs 10 printed

copies.

6. The Independent Auditors’ Report shall indicate whether the statements are accurate in all material

respects and reported in such a manner that the financial position and results of the County’s activities

are presented fairly. The auditor’s opinion shall be unqualified unless the auditor furnishes to the

County, within a timely basis, the reasons for qualifying an opinion, disclaiming an opinion or

rendering an adverse opinion.

7. The combining and individual financial statements, related information, and supplemental schedules

will be included for analytical purposes. As required by GASB 34, they will be subjected to the same

tests and other auditing procedures applied in the examination of the basic financial statements. The

Auditor will also test and apply auditing procedures to the budgetary comparison information for all

funds.

8. The Auditor will issue a management letter to the County Commissioners reporting audit findings and

recommending corrective action, if needed. In addition, the Auditor may prepare a letter disclosing

and discussing informal/non‐material comments not included in the management letter. In the

additional letter, the auditor shall offer suggestions for improving the County’s administrative

methods and management operations, and making cost reductions, when considered by the auditor to

be appropriate and documentable within the scope of the audit.

9. The Director of Budget and Finance may request the Auditor to make a presentation of the financial

statements to the County Commissioners.

10. The auditor shall retain all working papers and supporting documentation related to the County’s audit

for no less than five (5) years from the date of the audit report or the length of time required by State

or Federal regulations, whichever is longer. Work papers and other audit documentation shall be

available to the County, authorized representatives of any State or Federal funding agency and any

subsequent audit firm upon request of the Director of Budget and Finance.

11. The auditor may perform interim audit work, as deemed necessary, at any time during periods

covered by the contract. The County prefers interim work to be completed as soon as possible in

order to ensure a timely audit.

12. If circumstances arise during the audit that require work to be performed that is beyond the scope of

the original contract, any additional fees will be negotiated prior to the commencement of the work.

13. The auditor shall be responsible for advising the County of new GASB rulings and other reporting

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requirements that may affect the County’s financial reporting and for offering guidance to the County

on complying with new regulations in effect at June 30th year end.

14. The County plans to apply to the Government Finance Officers Association for the Certificate of

Achievement for Excellence in Financial Reporting and may request assistance to do so.

15. The Auditor may not subcontract the Audit, or any portion of the audit work, to another auditor, CPA

or Audit firm without the specific knowledge and advance approval of the County Commissioners.

B. Compliance Audit

The financial statements relating to Federal grant funds shall be examined for compliance with applicable laws,

regulations and regulatory pronouncements as reference through the Office of Management and Budget’s

Compliance Supplement for Single Audits of State and Local Governments, Uniform Administrative

Requirements for Grants in Aid to State and Local Governments commencing in 1986, the Single Audit Act of

1984, and OMB Circular A‐133, Audits of States, Local Governments, and Non‐Profit Organizations.

C. Uniform Financial Report

The Department of Fiscal Services of the State of Maryland requires all localities to file a Uniform Financial

Report (UFR). The auditor shall be expected to review and sign the required forms (prepared by County staff)

prior to submission to the State. The UFR is due to the State of Maryland by December 31st.

D. OMB Circular A‐133 Audit

The auditor shall prepare a Single Audit Report of federal grants in accordance with the applicable federal

requirements and in a form satisfactory to the County’s cognizant agency. The auditor shall prepare the Form

SF‐SAC data and upload a copy of the A‐133 reporting package into the Federal Audit Clearinghouse (FAC)

Internet Data Entry System (IDES). The County staff will assist with the data collection forms and the Schedule

of Expenditures of Federal Awards. The Single Audit Report is due on March 31st.

E. Report on Agreed‐Upon Procedures

The County staff prepares the Report on Applying the Agreed Upon‐Procedures to comply with the

requirements of Maryland Environmental Service for Queen Anne’s County’s obligation for the Mid Shore

Regional Landfill. The auditors shall be required to review the report prior to submission.

F. Detailed Schedules for Community Partnerships for Children (Local Management Board)

The County staff prepares the schedules, which are included in the County’s financial statements.

G. 911 Trust Fund Audit

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The County staff completes the “Actual Revenue and Expenditure Form” sent from the Emergency Numbers

Systems Board. The auditor shall prepare the 911 Audit report and submit by the December 31st deadline.

H. Compliance with Legal Requirements

The audit shall be familiar with and comply with the provisions of any and all Federal, State and County

administrative rules and regulations with may pertain to the work required in the engagement.

I. Audit Review

The audit shall include an overall review of the County’s financial and accounting system and procedures. The

audit should not be limited to a specific review of the financial transactions and statements of the County.

All accounting records supporting the above reports are maintained by the Budget and Finance Office, which is

also responsible for preparing the reports.

J. GFOA Certificate of Achievement

The County participates in the GFOA Certificate of Achievement for Excellence in Financial Reporting

program. The auditor shall assist in preparing the County’s Annual Comprehensive Financial Report (ACFR) in

a format that complies with GFOA award criteria. The auditor shall review the ACFR draft and provide

feedback to help maintain award eligibility.

K. Deliverable Timeline

 Separate deliverables include the audited financial statements (ACFR), the Single Audit (Uniform

Guidance), management letter, and SAS 114 communication. Target delivery dates include:

• Individual pages of the ACFR for County review: November 20

• Draft ACFR: December 9

• Final ACFR and audit opinion: December 23, with December 30 as drop‐dead date.

• Single Audit: March 15

• Management Letter: With or shortly after ACFR

SECTION 3 – DESCRIPTION OF THE GOVERNMENT

A. Names of Contact Persons and Key Personnel

The auditor's principal contact with the County during the course of the audits will be Justine Franzen,

Chief Accounting Officer, who will coordinate the assistance to be provided by the County to the

auditor.

B. Background Information

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Commodity Codes

• NAICS 541611Administrative Management and General Management Consulting Services
• NAICS 541990All Other Professional, Scientific, and Technical Services

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