Project Information

Bid Title

Independent Audit Services

Issuing Agency

Hampton County

Location

South Carolina

Published Date

Mar 2, 2026

Closing Date

Apr 2, 2026

Government Level

State & Local

Status

Closed

Ref. #

2026-001

Original Source

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Bid Documents

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Project Description

Bid Number:	2026-001
Bid Title:	Independent Audit Services
Category:	Administration
Status:	Open

Description: RFP Issues March 2, 2026 Deadline for written questions March 16, 2026 (5:00 PM ET) Addenda issued (if any) March 20, 2026 (anticipated) Proposals due (technical + cost) April 2, 2026 (2:00 PM ET) Shortlist interviews (if conducted) April 17-18 2026 (tentative) Anticipated award / contract approval May 7, 2026 (tentative) Publication Date/Time: 3/2/2026 12:00 AM Closing Date/Time: 4/2/2026 2:00 PM Contact Person: Michael Savino, Finance Director Hampton County, South Carolina Email: msavino@hamptoncountysc.org Phone: 803-914-2110 Related Documents: Hampton County - 2026 Independent Audit Services RFP

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HAMPTON COUNTY, SOUTH CAROLINA

REQUEST FOR PROPOSALS (RFP)

INDEPENDENT AUDIT SERVICES

Fiscal Years Ending June 30, 2026 – June 30, 2028

(With Optional Renewals)

RFP Issue Date: March 2, 2026

Proposals Due: April 2, 2026 (2:00 PM ET)

Submission Address:

Hampton County Administrator’s Office

Attn: Michael Savino, Finance Director

200 Jackson Ave East

Hampton, SC 29924

Hampton County, SC – Independent Audit Services RFP

RFP Summary

RFP Title

Issuing Agency

Primary Contact

Issue Date

Questions Deadline

Proposal Due Date/Time

Independent Audit Services

Hampton County, South Carolina

Michael Savino, Finance Director

Hampton County, South Carolina

Email: msavino@hamptoncountysc.org

Phone: 803-914-2110

March 2, 2026

March 16, 2026 (5:00 PM ET)

April 2, 2026 (2:00 PM ET)

Table of Contents

RFP Summary ............................................................................................................................................... 2

1. Introduction and Procurement Schedule .................................................................................................3

2. Background and County Profile ............................................................................................................... 4

3. Scope of Services and Deliverables .......................................................................................................... 5

4. Minimum Qualifications ...........................................................................................................................7

5. Proposal Format and Submission Requirements ..................................................................................... 8

6. Evaluation and Selection Process ...........................................................................................................10

7. Contract Terms and Conditions ............................................................................................................. 10

Appendix A – Cost Proposal Form ..............................................................................................................13

Appendix B – Required Certifications and Forms ...................................................................................... 14

Appendix C – Reference Form ................................................................................................................... 15

Page 2 of 15

Hampton County, SC – Independent Audit Services RFP

1. Introduction and Procurement Schedule

Hampton County, South Carolina (the “County”) is soliciting proposals from qualified certified public

accounting firms to provide independent audit services for the County’s annual financial statements for

the fiscal years ending June 30, 2026, June 30, 2027, and June 30, 2028, with options for renewal. The

selected firm must have demonstrated experience auditing governmental entities in accordance with

generally accepted auditing standards (GAAS), Government Auditing Standards (GAS, the “Yellow

Book”), and, when applicable, the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR)

Part 200, Subpart F (Uniform Guidance).

This RFP is intended to result in the award of a professional services agreement, subject to approval by

Hampton County Council.

1.1 Procurement Schedule

The following schedule is provided as a planning guideline. The County reserves the right to modify this

schedule by written addendum.

RFP issued

Deadline for written questions

Addenda issued (if any)

Proposals due (technical + cost)

Shortlist interviews (if conducted)

Anticipated award / contract approval

March 2, 2026

March 16, 2026 (5:00 PM ET)

March 20, 2026 (anticipated)

April 2, 2026 (2:00 PM ET)

April 17–18, 2026 (tentative)

May 7, 2026 (tentative)

1.2 Questions and Addenda

All questions and requests for clarification must be submitted in writing by the deadline shown above to

the Primary Contact listed in the RFP Summary. The County will issue written responses and any

addenda as it deems necessary. Only written addenda issued by the County are binding.

1.3 Submission Instructions

Proposers must submit one (1) original and four (4) copies of the Technical Proposal, and one (1)

separate sealed Cost Proposal. Proposers shall also include one (1) electronic copy of the proposal

package on a USB drive in PDF format, with the Technical Proposal and Cost Proposal provided as

separate files. Email/portal submissions will not be accepted unless expressly authorized by written

addendum.

To support an objective qualifications-based evaluation, the County strongly prefers a two-envelope

format:

• Envelope 1 – Technical Proposal (no pricing information)

• Envelope 2 – Cost Proposal (Appendix A)

Proposals received after the due date and time will be considered non-responsive and may be returned

unopened.

Page 3 of 15

Hampton County, SC – Independent Audit Services RFP

1.4 Public Records and Confidentiality

Submissions to the County are public records and may be subject to disclosure under the South Carolina

Freedom of Information Act (FOIA). Proposers should avoid submitting proprietary information

whenever possible. If a proposal contains information the proposer believes is exempt from disclosure,

the proposer must clearly identify the specific information and the legal basis for exemption. The County

makes no guarantee that such information will be withheld from disclosure.

1.5 Reservation of Rights

The County reserves the right to reject any or all proposals, waive informalities or minor irregularities,

request clarification or additional information, negotiate with one or more proposers, conduct

interviews, and cancel or reissue this RFP in whole or in part, if it is in the County’s best interest.

This RFP does not commit the County to award a contract or to pay any costs incurred in the preparation

of a proposal.

2. Background and County Profile

2.1 County Overview

Hampton County is a political subdivision of the State of South Carolina. The County operates under a

council–administrator form of government with a five-member County Council. The County provides a

range of services, including public safety, emergency services, public works, planning and zoning, and

other general governmental services. The County operates and maintains the County airport; related

activities are reported within the County’s governmental activities.

Additional information regarding the County’s finances is available in the most recent audited Annual

Financial Report (or ACFR, if issued).

2.2 Financial Reporting Entity and Fund Structure

The County’s financial reporting entity includes governmental activities and may include component

units in accordance with GASB standards, as applicable. The County currently reports governmental

activities and maintains multiple governmental funds (e.g., General Fund, special revenue funds, capital

projects funds, and debt service funds). If the County reports business-type activities during the

engagement period, the auditor will include such activities within the scope as applicable.

A detailed list of funds and major programs will be provided to the selected auditor during planning and

will be confirmed each year as part of audit scope and materiality assessments.

2.3 Accounting System Environment

The County’s core financial accounting records are maintained in an integrated governmental

accounting system that includes general ledger and supporting modules (e.g., accounts payable,

purchasing, and payroll). Capital asset records are maintained through the County’s capital asset

tracking process and supporting schedules.

Page 4 of 15

Hampton County, SC – Independent Audit Services RFP

2.4 Federal and State Financial Assistance

The County periodically receives federal and state financial assistance. When required, the County must

undergo a Single Audit or program-specific audit in accordance with Uniform Guidance (2 CFR Part 200,

Subpart F). The Uniform Guidance audit threshold depends on the fiscal year and current federal

requirements.

2.5 Areas of Audit Emphasis

To assist proposers in developing an audit approach and staffing plan, the County provides the following

non-exclusive list of areas that have been identified in recent years for improvement and/or heightened

audit attention. Proposers should describe how their approach addresses these areas and supports

timely completion of the audit:

 Strengthening and documenting accounting policies and procedures.

 Evidence of review and approval for journal entries and disbursements, including segregation of

duties and compensating controls where staffing is limited.

 Timeliness of year-end close, reconciliations, and delivery of audit-ready schedules.

 Management of General Fund fund balance and development of sustainable strategies to maintain

adequate reserves.

 Interfund balances/advances and cash flow practices, including repayment plans where applicable.

 Compliance with restrictions on special revenue and capital project resources (e.g., sales tax or grant

restrictions) and related state law requirements.

The County expects the selected auditor to coordinate closely with the Finance Department, provide

clear and early requests for client-prepared (PBC) items, identify audit adjustments promptly, and

communicate findings and recommendations in a manner that supports management’s corrective action

plans.

3. Scope of Services and Deliverables

3.1 Annual Financial Statement Audit

The selected firm will audit the County’s financial statements for each fiscal year in the engagement

period and express an opinion on whether the financial statements are presented fairly, in all material

respects, in accordance with generally accepted accounting principles (GAAP) for state and local

governments.

The audit will include, at a minimum, the following components, as applicable each year:

 Government-wide financial statements (governmental activities, business-type activities, and

discretely presented component units, if any).

 Major fund financial statements and other fund financial statements as required by GASB.

 Notes to the financial statements, including required disclosures.

 Required supplementary information (RSI) – limited procedures as required by auditing standards.

Page 5 of 15

Commodity Codes

• NAICS 541211Offices of Certified Public Accountants
• NAICS 541611Administrative Management and General Management Consulting Services

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