Palatka audit committee tightens RFP timeline, clarifies auditor qualifications

The Audit Review Committee in Palatka reviewed a draft request for proposals for the city’s annual audit and set a compressed schedule to finalize and publish the RFP. Committee members also refined evaluation criteria and confirmed mandatory auditor qualifications, including professional licensing and continuing professional education.

Committee chair called the meeting to order and confirmed a quorum before the group reviewed the packet. Miss Pierre, who provided the materials, said attorney West had supplied legal guidance and that committee members should submit suggested changes to the RFP by e‑mail so they could be discussed at the next meeting. "The key is that we're not violating the sunshine law itself, and that we're upholding the statute," Miss Pierre said, stressing written submissions for proposed changes.

Why it matters: The RFP will determine which firm audits the city’s financial statements for a multi‑year term. The committee’s wording will set minimum pass/fail requirements for bidders and shape how firms are ranked on technical and cost criteria. That affects the pool of qualified governmental auditors able to bid and the city’s ability to meet federal and state grant compliance obligations.

Members and legal counsel agreed to several technical clarifications. Attorney West reminded the committee that it is "bound by Florida's Sunshine Law" when acting in public and offered availability for procedural questions. The record shows the committee will require audit firms to be independent, licensed to practice in Florida and to have professional personnel with adequate continuing professional education. Committee discussion clarified that Florida CPAs must complete 80 CPE hours every two years and that auditors performing governmental work should include a minimum of 24 governmental CPE hours in that total.

The committee accepted a proposal to reference 2 CFR 200 (noting it replaces circular A‑133) in the scope paragraph, and members agreed to include a requirement that firms describe a risk‑based audit approach in the RFP's "specific audit approach" section. The group also discussed the new governmental auditing guidance (the Yellow Book) and asked that firms confirm readiness to comply; the committee decided to treat detailed questions about audit quality management systems as interview topics rather than mandatory proposal items.

On scoring and mandatory elements, members distinguished pass/fail requirements (independence, licensure, CPE) from scored technical qualifications (staffing adequacy, experience, approach). Committee member Sheffield volunteered to draft an expanded scoring sheet to reduce subjectivity during evaluations.

Timeline and next steps: Miss Pierre agreed to circulate supplemental materials requested by committee members by Friday, Feb. 20. Committee comments were set to be due by Friday, Feb. 27 at 5:00 p.m.; the chair stated "no response is a response" after the cutoff. The committee plans to reconvene to finalize the packet and target a March 6 RFP release (advertising, per staff, would follow and requires a minimum posting/advertising window). The chair said the committee will present the top three ranked firms for final selection, while counsel indicated the committee’s role in monitoring audit progress (beyond selection) may require revising the enabling resolution to avoid procurement conflicts.

The meeting included formal action to approve minutes from the Feb. 4, 2026 meeting and ended with a motion to adjourn. The committee instructed staff to publish a revised RFP packet to members the Monday after the Feb. 20 circulation and to treat late comments after the Feb. 27 cutoff as waived.

What’s next: Committee members will submit edits by the Feb. 27 deadline, Sheffield will produce the evaluation 'cheat sheet' for scoring, and staff will proceed toward issuing the RFP in early March provided the advertised schedule and statutory advertising windows are met.

Acknowledged legal and technical references in the meeting included Florida Sunshine Law guidance, Chapter 163 CRA reporting materials, the Yellow Book updates for governmental auditing, and 2 CFR 200 (formerly Circular A‑133).