External Auditing Services

Background
The Early Learning Coalition of Palm Beach County, Inc. (Coalition) is a 501(c)(3) not-for-profit organization dedicated to ensuring quality early care and education for children in Palm Beach County. The Coalition administers and oversees early care and education programs, serving over 30,000 children and their families through approximately 800 contracted child-care providers. This Request for Proposal (RFP) No. 26-200 aims to select an independent certified public accounting firm to provide external auditing services, ensuring compliance with financial regulations and standards.

Work Details
The selected firm will conduct an external audit of the Coalition's financial statements, including the statement of financial position, activities, functional expenses, and cash flows for the fiscal year ending June 30, 2026. The audit will adhere to generally accepted auditing standards in the U.S., Government Auditing Standards, and Uniform Guidance for federal awards. Specific tasks include:

1. Financial Statement Audit: Provide an opinion on the fairness of the financial statements.

2. Government Auditing Standards Audit: Report on internal control over financial reporting.

3. Uniform Guidance Single Audit: Assess compliance with federal program requirements.

4. Florida Single Audit Act Compliance: Evaluate adherence to state project regulations.

5. Tax Services: Prepare Form 990 for tax-exempt status.

6. Develop an audit plan within 30 days post-contract execution and commence fieldwork after fiscal year-end closure.

Period of Performance
The contract is anticipated to begin on July 1, 2026, for a duration of three years with options for two additional one-year renewals based on funding availability and satisfactory performance evaluations.

Place of Performance
The services will be performed at the Coalition's office located at 2300 High Ridge Road, Suite 115, Boynton Beach, FL 33426.

Bidder Requirements
Proposers must be licensed to practice public accounting in Florida and comply with all applicable laws and regulations. They must disclose any conflicts of interest related to Coalition employees or board members and provide evidence of prior experience with not-for-profit or governmental audits.