Procuring an Auditor


2CFR 200.500 requires that Federal administrative rules be followed in procuring audit services.

Factors to consider in evaluating proposals for audit services include responsiveness to the request for proposal, availability of staff with professional qualifications and relevant experience, results of quality reviews and price.

  1. What procedures are used to procure an external auditor?
    The Government Finance Officers Association has published a guide, Audit Procurement to assist entities in the procurement of audit services. 
  2. How often must a school administrative unit put its audit out to bid or arrange for a request for proposal (RFP)? 
    There are no federal or state requirements to RFP for audit services with an established period of time. It is best practice for school units to solicit audit services once every three to five years.


Please direct any questions to:

Department of Education
23 State House Station, Augusta, Maine 04333
Phone: (207) 624-6790