Commission accepts evaluation committee pick for county financial audit, seeks negotiation on hours

The Utah County Commission on Tuesday moved to accept the evaluation committee’s recommendation to enter contract negotiations with Gilbert & Stewart for county financial audit services.

Purchasing manager Robert Baxter told commissioners two proposals were received; the committee ranked Gilbert & Stewart first and Squire second. Commissioners pressed staff on how the committee scored responsiveness, experience, staffing and fees; they also raised best-practice guidance from the Government Finance Officers Association that recommends rotating auditors periodically.

Commissioner discussion focused on three trade-offs: the decades-long relationship with Gilbert & Stewart (about three decades of service), the lower proposed price and higher listed hours from Gilbert & Stewart, and the value of fresh eyes from a different firm. One commissioner said periodic rotation is a “best practice,” while another said the committee’s scores and the RFP criteria support following the committee recommendation. The Commission voted to receive the recommendation and move to negotiations with Gilbert & Stewart (voice vote recorded in favor).

Why it matters: The external auditor reviews county financial statements and supports the county’s ability to meet statutory audit deadlines and reporting requirements to the state auditor. Commissioners asked staff to negotiate contract details, including on-site hours and possibly staffing rotation, to address concerns about continuity and thoroughness.

What’s next: Staff will enter negotiations with Gilbert & Stewart and return with contract language specifying on-site hours, staffing commitments and the final contract term.