Interoffice Memorandum
DATE: March 17, 2026
TO: Mayor Jerry L. Demings and County Commissioners
FROM: Carrie Mathes, FNIGP, CFCM, NIGP-CPP, CPPO, C.P.M., Manager II, Procurement Division
CONTACT: Phil Diamond, Orange County Comptroller
PHONE: 407-836-5986
SUBJECT: Selection of Firm, Request for Proposals Y26-115-KC, Audit Services
RECOMMENDATION:
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Selection of one firm and an alternate to provide Audit Services, Request for Proposals Y26-115-KC, from the following firms listed alphabetically:
Cherry Bekaert LLP
RSM US LLP
Further request Board authorization for the Procurement Division to negotiate and execute a contract in the estimated total of $395,000 for a one-year term and authorize the Procurement Division to renew the contract for four additional one-year terms.
Further request Board authorization to the Procurement Division to formally terminate negotiations with the top ranked firm, if we are unable to come to favorable negotiated agreement, and commence negotiations with the next ranked alternate, until a successful negotiation is reached. ([Orange County Comptroller’s Office] Procurement Division)
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PROCUREMENT:
This contract will provide services by Certified Public Accountants to audit financial statements for the fiscal year ending September 30, 2026.
FUNDING:
Funding is available in account number 0001-023-0415-3152.
DISCUSSION:
The selected firm will conduct audits of the County’s financial statements for the fiscal year ending September 30, 2026. These annual audits are part of the County-wide financial audit and will be performed by a certified public accounting firm recommended by the Audit Committee, in accordance with Administrative Regulation 6.14, Auditor Selection and Oversight.
It is the policy of the Board of County Commissioners that external auditors be selected through a competitive process consistent with the requirements of Florida Statute 218.391, Auditor Selection Procedures.
Four proposals were received in response to this Request for Proposals. CliftonLarsonAllen LLP was deemed non-responsive for qualifying their offer by conditioning their firm fixed fee on multiple assumptions. Forvis Mazars, LLP was deemed non-responsive for qualifying their offer by conditioning their firm fixed fee on the potential for fee increases resulting from changes in rules, regulations, or accounting or auditing standards.
Proposals were evaluated by the Procurement Committee on February 17, 2026.
A timely protest was received from Cherry Bekaert LLP. A protest hearing was conducted on March 11, 2026, in accordance with the Procurement Ordinance, during which the Protest Committee unanimously voted to deny the protest and uphold the scores as accepted at the procurement committee held on February 17, 2026. No timely appeal was received.
The scores of the Procurement Committee meeting are attached.