The New York City Department of Youth and Community Development (DYCD) contracts with over 2,000 not-for-profit community based organizations (CBOs) to provide a variety of social services to youth and families in New York City (City). DYCD also engages a firm to act as a fiscal agent (Fiscal Agent) for certain CBOs without sufficient capacity to administer their DYCD contracts. DYCD is seeking qualified Certified Public Accounting (CPA) firms to audit the Fiscal Agent and DYCD contracts with CBOs that have aggregate DYCD funding of $75,000 or more. These audits are intended to assure that DYCD funds are spent for authorized purposes in conformity with contract terms and to assist DYCD in meeting federal, state, and local directives that govern the administration of public funds.