Discussion and possible action to accept the rankings and award Request for Qualifications (RFQ) 2026-010 “Forensic Accounting, Financial Investigation, and Forensic Audit Services for the Webb County Sheriff's Office" to the highest ranking firm with specialized expertise in governmental forensic accounting, fraud examination, financial investigations, and forensic auditing pursuant to Texas Local Government Code §115.031, which authorizes the Commissioners Court to employ a disinterested, competent, and expert public accountant to audit the books, records, accounts, and fiscal affairs of a county officer when determined to be justified by an imperative public necessity and pursuant to the Texas Professional Services Act and to further authorize General Counsel to prepare the Professional Services Agreement with the awarded firm and any other matters incident thereto. [Account #1001-1130-001-432001 (Professional Services-FY 2026-2027)]

Issue: On July 27, 2026, under Item 39, the Webb County Commissioners Court authorized the Purchasing Agent to secure Statements of Qualifications for the requested services.  A total of nine (9) firms submitted by the published deadline. 

Solution: Consideration to accept the rankings and award to the highest ranking firm as recommended by the Evaluation Committee and the Webb County Purchasing Agent pursuant to the Texas Professional Services Act.  The selected firm shall perform the engagement in accordance with applicable professional standards governing forensic accounting, fraud examination, investigative accounting services, and governmental auditing, as applicable to the procedures performed.  The purpose of the engagement is to provide the Webb County Commissioners Court with an independent and objective assessment of the Sheriff's Office's financial activities, accounting records, internal controls, and financial management practices to determine whether public funds have been properly received, safeguarded, recorded, expended, and reported in accordance with applicable federal and state laws, grant requirements, County policies, and generally accepted governmental accounting principles

Result: If approved, General Counsel will prepare the Professional Services Agreement with the awarded firm and return to Commissioners Court to secure final approval of terms, conditions, and fees for final execution by the Webb County Judge.

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On 7/27/2026, Item 39, the Webb County Commissioners Court motioned to adopt and Order, pursuant to Texas Local Government Code §115.031, to audit the Webb County Sheriff’s Office and to authorize and direct the Purchasing Agent to issue a Request for Qualifications for an independent certified public accountant to conduct a forensic audit of the financial records and accounts of the Webb County Sheriff's Office.