Payroll Auditing Services

Background
The Clerk of the Court and Comptroller of Miami-Dade County is soliciting proposals for payroll auditing services. The County is the second largest public employer in Florida, managing approximately 30,000 employees and a biweekly payroll of $98 million. The goal of this contract is to conduct an external audit of the County's payroll functions to ensure accuracy and compliance with applicable laws and regulations. This audit will be directed by the Chief Auditor and will assess the effectiveness of the INFORMS payroll system implemented in June 2022.

Work Details
The Selected Proposer will conduct an audit covering the Fiscal Year beginning June 1, 2022, and ending March 31, 2025. The services include:
- Reviewing prior audit recommendations
- Designing tests for corrective actions
- Performing audits using statistical samples from 26 pay periods in FY 22-23 and FY 23-24
- Investigating discrepancies
- Analyzing root causes of errors
- Validating payroll disbursements against authorized work performed
- Confirming accurate recording of employee work hours with managerial approvals
- Validating employee pay rates against collective bargaining agreements
- Ensuring compliance with tax regulations
- Evaluating internal controls and security measures within the INFORMS system
- Issuing a final audit report detailing findings and recommendations within 90 days post-purchase order.

Period of Performance
The contract period begins upon award of the Work Order Proposal Request (WOPR) and must be completed within ninety days.

Place of Performance
Miami-Dade County, Florida.

Bidder Requirements
Proposers must have an active CPA license in good standing with the Florida Board of Accountancy. Only those authorized under State Term Contract 84111600-20-1 for Internal Controls Audits may submit proposals. Preferred qualifications include:
- Independence in audit performance per Florida Statute 473.315
- Good standing with AICPA and FICPA
- Active CISA certification in good standing with ISACA
- Completion of a peer review without failing scores within three years.