Financial Controls Audit

2026-11-03

IntroductionGratiot County solicits proposals from qualified individuals and accounting firms , hereinafter referred to as “ vendor ,” to perform a special internal financial controls audit . The special internal control audit will be performed to ensure that the operating procedures including all internal controls and accounting practices are being followed and that all expenditures of County funds are in accordance with laws , regulations , and County policy . OwnerGratiot County Board of Commissioners214 E . Center StreetIthaca , MI 48847BackgroundGratiot County ( population 41 , 310 ) is situated in the heart of central Michigan . County government employs approximately 167 FTEs in and around the county seat of Ithaca . The County ’ s fiscal year 2026 budget was approved at roughly $ 19 . 2 million . Unfortunate events over the past year demand a fresh review of internal financial controls and accounting practices . Local government officials have a legal and ethical obligation to manage public funds and resources responsibly . This includes ensuring that taxpayer money is spent efficiently , transparently , and in accordance with appliable laws and regulations . Fictitious invoices discovered during the Fiscal Year 2024 annual audit were processed and paid out of the County ’ s accounts payable system . These invoices were submitted by the former County Administrator disguised as an approved vendor . The issue stemmed from a breakdown in the accounts payable process , particularly in vendor setup and invoice approval . Adequate checks and balances did not exist resulting in insufficient oversight within the invoice approval process . Payment of fictitious invoices of nearly $ 25 , 000 . 00 constituted a misappropriation of public funds that exposed the County to financial loss and reputational damage . The audit team recommend a full evaluation and strengthening of internal financial controls . The newly appointed County Administrator and Finance Director bring many decades of local government experience to the County ’ s administration team . Both have independently identified an urgent need to review past practices and to establish operational protocols consistent with best practices as recommended by the Government Finance Officers Association . GoalThe goal of this opportunity is to serve Gratiot County through development , implementation , and enhancement of internal financial controls . ElegibilityIn setting forth its qualifications , each individual or firm submitting a proposal shall provide a comprehensive description of your approach to fulfilling the requirements of this request for proposals . Individuals and firms must identify the nature of any potential conflict of interest they might have in providing these services to the County . To promote and maintain an impartial review of internal controls and accounting practices , individuals and firms who provided services to Gratiot County at any time from FY 2015 to present are disqualified from consideration . TimetableRelease of RFP : January 7 , 2026Due Date for Receipt of Questions : January 23 , 2026 , 3 : 00 p . m . Questions and Answers Posted : January 27 , 2026Proposals Due : * February 3 , 2026 , 11 : 00 a . m . Bids Opened by County Administrator : February 3 , 2026 , 11 : 01 a . m . Proposals Ranked by Administration Personnel : February 3 , 2026Board of Commissioners Awards Contract to Selected Bidder ( s ): February 3 or 17 , 2026 * Responses received later than the specified deadline will be disqualified . All contact with Gratiot County about this RFP must be submitted by email toprocurement @ gratiotmi . comwith “ Project 01 - 26 ” in the subject line . Preparation of the ProposalGeneral Requirements . The purpose of the technical proposal is to demonstrate the qualifications , competence and capacity of the firm seeking to undertake this project in conformity with the requirements of this request for proposals . The technical proposal should demonstrate the qualifications of the firm and of the staff to be assigned to this engagement . The proposal should be prepared simply and economically , providing a straightforward , concise description of the proposer ’ s ability to satisfy the requirements of the request for proposals . While additional data may be presented , the following subjects ( items a through i ) must be included . They represent the criteria against which the proposal will be evaluated . Independence . The firm should provide an affirmative statement that it is independent of the County of Gratiot . The proposal should also list and describe the firm ’ s ( or proposed subcontractors ’) professional relationships involving the County of Gratiot or any of its agencies or component units for the past five ( 5 ) years , together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing work in response to this request for proposals . In addition , the firm shall give the County of Gratiot written notice of any professional relationships entered into during the period of engagemeLicense to Practice in MichiganLicense to Practice in Michigan . An affirmative statement should be included indicating that the firm and all assigned key professional staff are properly licensed to practice in Michigan . Firm Qualifications and Experience . The proposal should state the size of the firm , the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagementPartner , Supervisory , and Staff Qualifications and Experience . The firm should identify the principal supervisory and management staff , including engagement partners , managers , other supervisors and specialists , who would be assigned to the engagement and indicate whether each such person is licensed to practice in Michigan . The firm also should provide information on the experience of each person , including information on relevant continuing professional education and membership in professional organizations relevant to the performance of this servicePrior Engagements with the County of Gratiot . List separately all engagements within the last five ( 5 ) years , ranked based on total staff hours , for the County of Gratiot by type of engagement ( i . e ., management advisory services ). Indicate the scope of work , date , engagement partners , total hours , the location of the firm ’ s office from which the engagement was performed , and the name and telephone number of the principal client contact . Similar Engagements with Other Government Entities . For the firm ’ s office that will be assigned responsibility for this project , list the most significant engagements ( maximum of five ) performed in the last five ( 5 ) years that are similar to the engagements described in this request for proposals . Indicate the scope of work , date , engagement partners , total hours , and the name and telephone number of the principal client contact . Specific Approach . The proposal should set forth a work plan , including an explanation of methodology to be followed , to perform the services required . Identification of Anticipated Potential Challenges . The proposal should identify and describe any anticipated potential challenges , the firm ’ s approach to resolving these challenges , and any special assistance that will be requested from the County of Gratiot . Report Format . The proposal should include sample formats for required reports . Separate Dollar Cost Bid ( Cost Proposal Form ): Send as a separate email attachment . Total All - Inclusive Maximum Price . The dollar cost bid should contain all pricing information related to performing the engagement as described in this request for proposals . The total all - inclusive maximum price is to contain all direct and indirect costs including all out - of - pocket expenses . Gratiot County will not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed dollar cost bid . Such costs should not be included in the proposal . Bid Submission DeadlineProposers are required to submit bids electronically toprocurement @ gratiotmi . comno later than 11 : 00 a . m . on Tuesday , February 3 , 2026 , with “ Financial Controls Audit ” in the subject line . Gratiot County has no obligation to consider any proposal that is not received on time . Note : Timely delivery means the time and date that the e - mail arrives , not when the e - mail is sent . Proposals will not be accepted via U . S . mail or any other delivery method . No bid may be withdrawn after the deadline for submission . Preparation of the ProposalGeneral Requirements . The purpose of the technical proposal is to demonstrate the qualifications , competence and capacity of the firm seeking to undertake this project in conformity with the requirements of this request for proposals . The technical proposal should demonstrate the qualifications of the firm and of the staff to be assigned to this engagement . The proposal should be prepared simply and economically , providing a straightforward , concise description of the proposer ’ s ability to satisfy the requirements of the request for proposals . While additional data may be presented , the following subjects ( items a through i ) must be included . They represent the criteria against which the proposal will be evaluated . Independence . The firm should provide an affirmative statement that it is independent of the County of Gratiot . The proposal should also list and describe the firm ’ s ( or proposed subcontractors ’) professional relationships involving the County of Gratiot or any of its agencies or component units for the past five ( 5 ) years , together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing work in response to this request for proposals . In addition , the firm shall give the County of Gratiot written notice of any professional relationships entered into during the period of engagemeLicense to Practice in MichiganLicense to Practice in Michigan . An affirmative statement should be included indicating that the firm and all assigned key professional staff are properly licensed to practice in Michigan . Firm Qualifications and Experience . The proposal should state the size of the firm , the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagementPartner , Supervisory , and Staff Qualifications and Experience . The firm should identify the principal supervisory and management staff , including engagement partners , managers , other supervisors and specialists , who would be assigned to the engagement and indicate whether each such person is licensed to practice in Michigan . The firm also should provide information on the experience of each person , including information on relevant continuing professional education and membership in professional organizations relevant to the performance of this servicePrior Engagements with the County of Gratiot . List separately all engagements within the last five ( 5 ) years , ranked based on total staff hours , for the County of Gratiot by type of engagement ( i . e ., management advisory services ). Indicate the scope of work , date , engagement partners , total hours , the location of the firm ’ s office from which the engagement was performed , and the name and telephone number of the principal client contact . Similar Engagements with Other Government Entities . For the firm ’ s office that will be assigned responsibility for this project , list the most significant engagements ( maximum of five ) performed in the last five ( 5 ) years that are similar to the engagements described in this request for proposals . Indicate the scope of work , date , engagement partners , total hours , and the name and telephone number of the principal client contact . Specific Approach . The proposal should set forth a work plan , including an explanation of methodology to be followed , to perform the services required . Identification of Anticipated Potential Challenges . The proposal should identify and describe any anticipated potential challenges , the firm ’ s approach to resolving these challenges , and any special assistance that will be requested from the County of Gratiot . Report Format . The proposal should include sample formats for required reports . Separate Dollar Cost Bid ( Cost Proposal Form ): Send as a separate email attachment . Total All - Inclusive Maximum Price . The dollar cost bid should contain all pricing information related to performing the engagement as described in this request for proposals . The total all - inclusive maximum price is to contain all direct and indirect costs including all out - of - pocket expenses . Gratiot County will not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed dollar cost bid . Such costs should not be included in the proposal . Bid Submission DeadlineProposers are required to submit bids electronically toprocurement @ gratiotmi . comno later than 11 : 00 a . m . on Tuesday , February 3 , 2026 , with “ Financial Controls Audit ” in the subject line . Gratiot County has no obligation to consider any proposal that is not received on time . Note : Timely delivery means the time and date that the e - mail arrives , not when the e - mail is sent . Proposals will not be accepted via U . S . mail or any other delivery method . No bid may be withdrawn after the deadline for submission . See more

Mitn

2026-04-08