Approve and authorize the Yolo County Deputy Director of the General Services Department/Manager of Procurement/County Purchasing Agent or designee to execute an agreement with Eide Bailly, LLP in an amount not to exceed $400,000 for the period of September 8, 2026 through September 7, 2028, for the provision of on-call audit services. (No general fund impact) (Haynes/Lugo)

Approve and authorize the Yolo County Deputy Director of the General Services Department/Manager of Procurement/County Purchasing Agent or designee to execute an agreement with Eide Bailly, LLP in an amount not to exceed $400,000 for the period of September 8, 2026 through September 7, 2028, for the provision of on-call audit services. 

The Division of Internal Audit uses on-call professional audit firms to supplement internal staffing capacity and provide specialized expertise for audit and advisory engagements. Historically, Internal Audit also coordinated with the Health and Human Services Agency (HHSA) through a memorandum of understanding to utilize Internal Audit's on-call audit contracts for certain HHSA audit and monitoring activities.

In December 2025, the County issued Request for Qualifications (RFQ) No. 2025-0015 for On-Call Internal Audit Services to establish a pool of up to three qualified firms. The solicitation included performance audits, compliance audits, information systems audits, internal control reviews, subrecipient monitoring, agreed-upon procedures, and other audit services. Following the competitive selection process, MGO, Weaver and Tidwell, LLP, and Eide Bailly, LLP were selected for the County's on-call audit pool. Agreements with MGO and Weaver and Tidwell have already been executed.

The prior memorandum of understanding between Internal Audit and HHSA is no longer in effect; however, HHSA continues to require audit and monitoring services, including subrecipient and contract monitoring and FNS-209 reviews. Eide Bailly has previously performed work for HHSA in these areas and has developed institutional knowledge relevant to these ongoing activities. The proposed agreement will allow both Internal Audit and HHSA to utilize Eide Bailly for audit and monitoring services as needed.

The proposed agreement has an initial two-year term from September 8, 2026 through September 7, 2028, and a not-to-exceed amount of $400,000. The contract amount establishes the maximum cumulative amount that may be authorized under the agreement and does not represent a commitment to expend the full amount. Individual engagements will be authorized on a project-by-project basis and may proceed only when sufficient budget authority is available.

The Division of Internal Audit collaborated with the Health and Human Services Agency, General Services Department – Procurement Division, and County Counsel in the development and review of the proposed agreement.

The County issued Request for Qualifications (RFQ) No. 2025-0015 for On-Call Internal Audit Services on December 12, 2025, with proposals due February 5, 2026. The RFQ sought to establish a pool of up to three qualified firms to provide on-call audit services.

Proposals were evaluated based on qualifications and experience, demonstrated competency, understanding of the project, references, peer review, and the quality and completeness of the proposal. Following the competitive evaluation process, MGO, Weaver and Tidwell, LLP, and Eide Bailly, LLP were selected for the County's on-call audit pool.

Eide Bailly has previously provided audit and monitoring services to the County, including work for HHSA, and has demonstrated familiarity with County operations and applicable audit requirements.