Bourbon County adopts timeline and rules for forensic audit RFP amid debate over scope and cost

Bourbon County commissioners voted to issue a request for proposals (RFP) for a forensic or special audit and set key dates after an extended discussion about scope, cost and independence.

RFP schedule and POCs: The board adopted an RFP issue date of April 6, a written-question deadline of April 20, answers posted April 27, proposals due May 4 and an intent-to-award target of May 18. Commissioners removed the county executive assistant from being the sole RFP point of contact and designated Katie Bowers and Tim Emerson (identified in the meeting as outside party point people) to receive sealed proposals; Greenwood County Sheriff Heath Samuels was selected as an additional local point of contact for coordination.

Scope, assertions and cost concerns: Commissioners debated whether to list every department (which could increase bidders’ costs) or to specify particular 'assertions'—the precise transactions or allegations commissioners want examined—to limit scope. Baker Tilly estimated an initial phase on the order of $20,000 depending on depth; forensic-auditor hourly rates discussed in the meeting ranged widely in vendors' quotes. Several commissioners urged specificity to avoid an open-ended, high-cost “fishing expedition.”

Procurement approach: The board agreed to use a 'best value' source-selection approach, which requires a sequestered review process and grading matrix; commissioners were briefed on how proposals would be collected, sealed and evaluated by the selection committee.

Why it matters: A forensic audit can clarify alleged irregularities, restore confidence, and expose system weaknesses; it can also be costly and politically sensitive, so the board stressed clear scope and a not-to-exceed budget would be part of review.

What’s next: Staff will revise the RFP per commissioners’ direction (removing emails as primary submittals and listing external POCs), and commissioners instructed that assertions be provided to the procured auditor so they can focus review work. The county will proceed depending on proposals and estimated costs.