GEORGIA ASSOCIATION OF COMMUNITY SERVICE BOARDS, INC.

Request for Statements of Interest in Providing Audit Services

DATE: May 7, 2024

TO: Invited Parties

FROM: Georgia Association of Community Service Boards, Inc.

SUBJECT: Annual Financial Audits for Georgia’s Community Service Boards.


The Georgia Association of Community Service Boards (GACSB) is soliciting statements of interest from licensed accounting organizations to conduct annual financial audits of Georgia’s Community Service Boards (CSBs) in compliance with the requirements of the state of Georgia and its Department of Behavioral Health and Developmental Disabilities (DBHDD).

The GACSB is the representative state association of the twenty-two Community Service Boards (CSBs), created by the Georgia General Assembly in 1994 and codified in state law (O.C.G.A 37-2-6) as the state’s behavioral health safety-net, ensuring all Georgians have access to mental health and substance use treatment, and intellectual/developmental disabilities services and supports in their community regardless of their ability to pay.

There are currently 22 CSBs in Georgia with annual budgets ranging from $10,000,000 to over $70,000,000. Georgia’s CSBs accomplish their mission with a combination of Medicaid, state, and other federal funding. Most (if not all) will require Single Audits of their major federal programs. DBHDD Policy 13-203 requires all CSBs to rotate independent audit firms at least once every five years. The GACSB would like to establish a set of accounting firms with the resources and expertise to participate in the required rotation in a multi-year engagement. If needed, in the first year of an engagement the GACSB would coordinate guidance and information on CSBs and the applicable auditing requirements to accounting firms new to this work.

Your statement of interest should contain, but not be limited to, the following considerations:

1. Ability to conduct independent annual financial audits of Georgia’ CSBs in compliance with federal and state requirements and Policies 13-203 and 16-101 of the Georgia DBHDD. Your organization should have the assigned staff and availability to complete an annual financial audit of a CSB to meet the federal and state requirements by December 1st following the close of the state fiscal year on June 30.

2. A statement on how many CSBs your firm would have the personnel and other resources to audit in the first year of an engagement commencing in 2024.

3. An estimate of how many CSBs you could audit in subsequent years, commencing in 2025 after your team has acquired some knowledge and understanding of CSB finances and accounts.

4. Within the last two years:
   a. The number of governmental audits performed.
   b. The number of audits performed in which the entity is required to report under Single Audit     requirements.
   c. The number of behavioral health provider organization audits performed in which federal grant     funds were more than 25% of the organization’s net revenues.
   d. The number of Georgia CSB financial audits performed.

Final decisions on the engagement of an audit organization will be made by the Boards of Directors of individual CSBs. The role of the GACSB is limited to inviting statements of interest from accounting organizations to establish pool of eligible accounting firms, familiar with CSB audit requirements and willing to participate in a multiyear engagement to CSB audits. All statements of interest submitted by the due date will be forwarded to all member CSBs of the GACSB.

The fees for conducting CSB audits will be addressed at a later stage. The GACSB may seek group pricing advantages for its members, though the final agreement for any engagement will be in the form of a written contract as mutually agreed by an individual CSB and the successful offeror.

All questions and correspondence should be directed to Robyn Garrett in writing at the email address below or by calling 912-312-3205.

We will look forward to receiving your statements of interest on or before June 3, 2024.

Sincerely,
Robyn Garrett, Executive Director,
Georgia Association of Community Service Boards
514 W. Bankhead Hwy., Suite 500
Villa Rica, GA 30180

Tel. 912-312-3205
Email [email protected]

http://www.gacsb.org

Audit Proposal Information
All responses to this request become the property of GACSB and its member CSBs.
All responses will become part of the requester’s files without obligation.
The GACSB and its member CSBs reserve the right to request additional information from any or all respondents.

Information Sources on CSB Annual Financial Audit Requirements:
DBHDD Policy 13-203 https://gadbhdd.policystat.com/policy/3394768/latest/
DBHDD Policy 16-101 https://gadbhdd.policystat.com/policy/5573896/latest/