The Atlantic County Utilities Authority is requesting proposals from qualified firms of certified public accountants to:
- Audit its financial statements for the fiscal year ending December 31, 2025.
- Audit four Landfill Closure Funds (solid waste only) for the fiscal period ending 9/30/2026, due to NJ DEP by 10/31/2026. The four funds are ACUA Standard Escrow, ACUA Alternative Escrow, Pinelands Park Landfill Standard Escrow and Pinelands Park Alternative Escrow.
The initial contract will be for a period of one year, as limited by law. Whether or not the Authority will renew the contract at the end of the one-year term, or engage in a new, formal procurement process is within the sole discretion of the Authority.
Audits are to be performed in accordance with the New Jersey Local Authorities Fiscal Control Law and its implementing regulations, with generally accepted auditing standards, and with all requirements of the Authority's bond resolutions.
Background
The Atlantic County Utilities Authority (ACUA) is a public body corporate and politic of the State of New Jersey, organized under the New Jersey Municipal Utilities Authorities Law. The ACUA is responsible for enhancing the quality of life through responsible waste management services, including wastewater treatment and solid waste management. The Authority's mission includes providing environmentally responsible services while ensuring financial prudence. This solicitation seeks proposals from qualified firms of certified public accountants to conduct audits as part of its financial oversight.
Work Details
The selected firm will provide professional audit services, which include:
1. Auditing the ACUA's financial statements for the fiscal year ending December 31, 2025.
2. Auditing four Landfill Closure Funds for the fiscal period ending September 30, 2026, with reports due to NJ DEP by October 31, 2026. The funds are:
- ACUA Standard Escrow
- ACUA Alternative Escrow
- Pinelands Park Landfill Standard Escrow
- Pinelands Park Alternative Escrow.
Audits must comply with the New Jersey Local Authorities Fiscal Control Law and generally accepted auditing standards. The successful proposer will express an opinion on the fair presentation of the Authority’s financial statements in conformity with GAAP and perform additional procedures involving required supplementary information under bond resolutions. The auditor will also prepare various reports, including independent auditor’s reports on compliance and internal control over financial reporting.
Period of Performance
The initial contract period is one year, with potential renewal at the discretion of the Authority.
Place of Performance
The audits will be conducted at the Atlantic County Utilities Authority facilities located in Egg Harbor Township and Atlantic City, New Jersey.
Bidder Requirements
Bidders must be certified public accountants licensed to practice in New Jersey. They must demonstrate independence from ACUA and disclose any professional relationships with ACUA over the past five years. Proposals must include evidence of compliance with affirmative action provisions as per N.J.S.A. 10:5-31 et seq., and bidders must provide proof of business registration as required by N.J.S.A. 52:32-44.
