1-Request for Proposal Audit ADA 1.pdf

Request for Proposal

Audit Services

Daggett School District

196 West 2nd N

Manila, UT 84046

Deadline for Submittal

May 11, 2026

2:00 P.M.

TABLE OF CONTENTS

I. GENERAL PAGE

A. Intent of Request for Proposal 3

B. Background 3

C. Proposer’s Eligibility Requirements 3

D. Other Requirements 4

E. Written Agreement 4

F. Contract Period 4

G. Termination Rights 4

H. Proposal Calendar 4

I. Evaluation Criteria 5

J. Daggett School District Contacts 5

K. Right of Rejection 5

L. Addendum to RFP 6

M. Firm Proposal 6

N. Protected Information 6

O. Anti-Collusion 6

II. SCOPE OF WORK

General Information 7

A. Reports 8

B Audit Timeline 9

C. Assistance 10

D. Other Items 10

III. PROPOSAL REQUIREMENTS

Proposal Response Formal 11

Schedule A Certification of Proposal 12

DAGGETT SCHOOL DISTRICT

REQUEST FOR PROPOSAL

Audit Services

Release Date: 4/22/26

Due Date: 5/11/26

I. GENERAL

A. Intent of Request for Proposal

The purpose of this Request for Proposal (RFP) is to solicit proposals from CPA firms for the purpose of providing auditing services of the District’s basic financial statements commencing with the fiscal year ending June 30, 2026. Services will also include required State compliance reviews.

B. Background

Daggett School District is located in Manila, Utah. The district has three schools, including one high school and two elementary schools. The District has about 40 full-time employees, 35 Part-time employees, and approximately 180 students.

C. Eligibility Requirements

To be eligible to respond to this RFP, the proposer must meet all of the following qualifications. If it is determined that a proposal does not meet these requirements at any time during the solicitation process, the proposal will be deemed non-responsive and disqualified from further consideration.

1. Licensed. The proposing firm must be properly licensed in all areas noted hereafter to conduct business in the State of Utah.

2. Non- Discrimination. The proposer must comply, at all times during the bidding and contracting period, with all applicable Federal, State, County, and City anti-discrimination laws, ordinances, rules, and regulations. Any violations of this provision shall be considered a violation of a material provision of the contract and shall be grounds for cancellation, termination, or suspension.

3. Independence. The proposer meets the independence requirements of the

American Institute of Certified Public Accountants and the current Government

Auditing Standards published by the US Government Accountability Office.

4. Quality Control. The Proposer meets the continuing education and external quality control review requirements contained in the current Government

Auditing Standards published by the US Government Accountability Office.

D. Other Requirements

1. Conform to Response Form Guidelines. All proposed information must be submitted in the format identified in Section III and include any Proposal Response forms found in this RFP.

2. Proposals Submitted on a Timely Basis. Proposals must be submitted in a timely basis. All proposals must include one original with five (5) complete copies of (a total of 6) with an electronic copy preferably using a removable USB storage device, and must be submitted to Missy Butler, Business Administrator, by Monday, May 11, 2026, 2:00 P.M. Mountain Standard Time at the following address:

Daggett School District

196 West 2nd N

PO Box 249

Manila, UT 84046

Any proposal received after that will be deemed unresponsive and will not be considered for evaluation. Faxed copies will not be accepted.

E. Written Agreement The selected CPA firm must enter into a written agreement with Daggett School District to provide all auditing services as required under the Scope of Services of this RFP. The written agreement must be executed within 30 days of the Board of Education’s approval of auditing services, or the District may give notice of intent to select the next most qualified proposing auditor or call for new proposals.

F. Contract Period

If the selected CPA firm performs satisfactorily for the June 30, 2026, audits and State Compliance Reviews, it is possible that the same firm may be engaged to perform the audits for each succeeding year, not to exceed five (5), at the discretion of the District’s Audit Committee and Daggett School District Board of Education.

G. Termination Rights

The contract shall provide that the Daggett School District has the right to cancel without cause at any time by written notice within thirty (30) days of its intent to terminate the contract.

H. Proposal Calendar

It is anticipated that the following schedule will be followed:

April 22, 2026, RFP Released

May 6, 2026, Cutoff date for questions and inquiries May 11, 2026 Proposals due: Sealed original proposal with six (6) complete hard copies with soft copy per Section I, D, 2 are to be submitted to the Business Administrator no later than 2:00 P.M. Mountain Standard Time.

Proposals must be signed by an official of the firm authorized to bind the firm. Proposed terms apply for a period of ninety (90) days from the date of receipt by the Business Office.

May 12-28, 2026 Evaluation of Proposals. The District may request formal written clarification of any item.

June 16, 2026, Recommendation given to the Board of Education for approval.

I. Evaluation Criteria

The following criteria and weighting will be used to evaluate the proposal. Please send the cost criteria in a separate form. The more complete the information, the higher the possible score. The award will be given to the firm scoring the highest on the following criteria:

1. 40% Fee Structure- The overall cost of the audit over the contract period.

Submit your proposal pricing for all audits and State Compliance Review over the period of five (5) years.

2. 30% Key Personnel- The qualifications and work history of key personnel assigned to the audit. The work experience and qualifications relevant to the auditing of school districts and/or governmental agencies, and their continuing education relevant to school districts or governmental auditing.

3. 30 % Experience/References- This includes, but is not limited to, experience in governmental audits, especially school districts. Experience and understanding of DSD accounting policies and structure. List all current school districts the Firm is working with and/or has worked with in the past.

J. Daggett School District Contacts

All inquiries related to this Request for Proposal must be directed to Missy Butler, Business Administrator, at mbutler@dsdf.org. Cutoff date: Wednesday, May 6th, at 2:00 P.M. Mountain Standard Time.

No other Daggett School District Employee, Board Member, or evaluation committee member should be contacted concerning this RFP during the selection process. Failure to comply with this requirement will result in disqualification.

K. Right of Rejection

The Daggett School District Board of Education reserves the right to reject any and all proposals or to waive any non-statutory informality. The Board of Education further reserves the right to make the contract award to be in the best interest of the District. The Board’s decision to accept or reject the contract shall be final.

mailto:mbutler@dsdf.org

L. Addendum to RFP

If it becomes necessary to revise this RFP in whole or in part, an addendum will be provided to all bidders of record (those who received the original RFP). Upon submittal of the RFP, the bidder must disclose in the RFP receipt of the addendum.

M. Firm Proposal

Proposals must be signed by the vendor’s authorized official, binding the RFP and the contractor for a period of ninety (90) days from the date of receipt by Missy Butler, Business Administrator.

N. Protected Information

Under the Government Records Access and Management Act, Utah Code §63G-2-

101 to -901, as amended (“GRAMA”), certain information submitted in the proposal (s) may be open for public inspection or disclosure. Pursuant to the

Section 63G-2-309 of GRAMA, any confidential information provided to the

District which the contractor believes should be protected from inspection or disclosure must be accompanied by a written claim of confidentiality and make a concise statement of reasons supporting such claim. All material contained in and/or submitted with the proposal becomes the property of the District and may be returned only at the District’s option.

O. Anti-Collusion The submission of a proposal constitutes agreement that the supplier has not divulged its proposal to, or colluded with, any other offeror or party to a proposal whatsoever.

II. Scope of Work

The following summary is included simply to help the CPA firm gain an understanding of the size of the District. The information contained in this summary is taken from the

District’s audited financial statements; the summary itself has not been audited, nor is the summary meant to reflect in any way financial statements in accordance with generally accepted accounting principles.

For copies of any District financial reports, please call one of the specified contacts listed previously.

Respondent shall perform the following:

A. Reports

The selected CPA Firm will be required to submit the following reports as a demonstration of its work under this contract.

1) Independent Auditor’s Report

(a) In accordance with the American Institute of Certified Public Accountants guidance.

1. Accounting in accordance with Generally Accepted Accounting Principles (GAAP)

2. Auditing in accordance with Generally Accepted Auditing Standards (GAAS) and

Government Auditing Standards (GAGAS or the Yellow Book)

(b) An original signed report must be provided to the Business Administrator, no later than

November 15th of each year, covering the prior year's fiscal end period.

(c) The report is to cover all funds of the District by opinion units, including:

1. The General Fund (Maintenance & Operation)

2. Food Services Fund

3. Capital Project Fund

4. Debt Service Fund

5. Student Activity Fund

As part of the tests performed, the CPA Firm shall visit and review financial transactions and controls of the three schools and selected departments each year. School audits the District in the instruction of school and department personnel in proper financial procedures and controls.

(d) A report of concerns at the school/department is to be provided to the District’s Business

Administrator.

(e) All adjusting entries as a result of this audit are to be provided to the Business

Administrator by September 20th (or previous business day) each year to allow time for the

District’s preparation and submission of its Annual Financial Report (AFR) and Annual

Program Report (APR) on the UPEFS System to the Utah State Office of Education (USOE).

2) A separate reporting package, to be prepared by the CPA firm in draft form to the audit committee and subsequently given in final form to the District in time for distribution and presentation to the Board of Education at the first meeting in November, that will include:

(a) Schedule of Expenditures of Federal Awards

(b) Notes to Schedule of Expenditures of Federal Awards

(i) Report on Internal Control Over Financial Reporting and on Compliance and Other

Matters Based on an Audit of Financial Statements Performed in Accordance with

Government Auditing Standards.

(c) Independent Auditor’s Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (if needed)

(2) Summary Schedule of Prior Audit Findings (if needed)

(a) Schedule of Findings and Questioned Costs

(b) This Schedule shall identify and quantify the nature and extent of the examination and disclose the dollar impact of all questioned costs for noncompliance with the terms of the agreement or provisions of laws and regulations, and the effect upon the financial statements, whether material or not.

(c) Each finding shall contain:

1. Condition

2. Cause

3. Effect

4. Criteria

5. Discussion of supporting facts and analysis

6. Recommendations

(d) Response and Corrective Action Plan (if needed)

(e) Independent Auditor’s Report on Legal Compliance in Accordance with the State of Utah

Legal Compliance Audit Guide.

(f) Management Letter

(3) Agreed-Upon Procedures Reports as required by the USOE

1. Accountant’s Report on Student Membership

a. Due to USOE, September 15th of each year, covering the prior fiscal year’s data

2. Accountant’s Report on Fall Enrollment and Transfer Student Documentation

a. Due to USOE, November 1st of each year, for enrollment and transfer students as of October 1st

(4) Any and all other Reports that may be required by the State Auditor’s Office, USOE, US Department of Education, or the Daggett School District.

All of the above reporting deadlines must be met by the CPA firm in order for the School District to comply with federal law, state law, and USOE rules.

B. Audit Work Timeline

Expected Timeline of Audit Procedures:

This request for proposal is for audit services beginning with the District’s fiscal year ending June 30, 2026. Therefore, the audit must be available for audit work beginning July 1, 2026. The CPA Firm must submit a detailed timeline of all required audits, reports, and field work for review by the Audit Committee.

C. Assistance

In addition to the above, it is requested that the CPA firm give assistance to the District in the following ways:

• Keep the District abreast of changes in GAAP before those changes are effective so the District can make changes and preparations for proper reporting. The District expects the CPA firm to be proactive in this advisory role.

• Offer suggestions on improvements to the District’s overall financial set-up.

• Offer assistance, if needed, on proper preparations of the AFR and APR (UPEFS).

• Give assistance with periodic investigation and questions about proper accounting, budgeting, and auditing practices.

• Assist the District, if needed, with State and/or Federal agency audits.

• Assist with the preparation of Data Collection Form (Single Audits if needed).

• Serve as a resource for questions relating to various Daggett School District financial operations, including payroll, purchasing, and accounts payable.

D. Other Items

Professional Standards: The CPA firm must perform all audits and accounting work in accordance with professional standards. If the CPA firm’s audit work and/or reports are determined to be unacceptable by the District, the AJCPA, the UACPA, Federal or State Agencies, Federal Auditor Generals, State Auditor, or other entities and/or persons assigned to oversee the compliance of audit work with appropriate professional standards, the CPA firm may, by written request, be required to re-audit, at its own expense, and submit a revised acceptable audit report.

Fraud or Illegal Acts: If, during the course of any audit or accounting procedure for the District, the CPA firm uncovers indications of possible fraud or other illegal acts, the CPA Firm shall first immediately notify the appropriate persons within the District and then other appropriate State and Federal Agencies in writing. The CPA firm shall perform sufficient fieldwork to be able to clearly describe and document the situation.

Retention and Access to Work Papers: The CPA firm shall retain work papers and reports for a minimum of six (6) years from the date of the audit report. Appropriate Federal and State Agencies and the District shall have free and unrestricted access to the work papers, records, other supportive documentation, and reports prepared, or in the process of being prepared, in connection with the audits performed under this proposal. Free and unrestricted access to the right to require submittal of the documentation to the District or appropriate State or Federal Agency shall exist during the contract term and shall continue for six (6) years from the date of submission of the final invoice or until litigation, audit, or claim has been fully resolved, if later.

III. PROPOSAL REQUIREMENTS

Proposal Response Format

Proposals must be concise and in outline format. Pertinent supplemental information should be referenced and included as attachments. All proposals must be organized and tabbed to comply with the following sections:

Tab A LETTER OF TRANSMITTAL. The letter of transmittal should include an introduction of the firm, including the name, address, telephone number, and fax number of the person to be contacted, along with others who are authorized to represent the firm in dealing with this RFP. Any other pertinent information not appropriately contained in the proposal itself should also be included in the letter.

Tab B EXECUTIVE SUMMARY. An executive summary will briefly describe the firm’s approach and clearly indicate any options or alternatives being proposed. It should also indicate any major requirements that cannot be met by the firm.

Tab C DETAILED DISCUSSION. This section should constitute the major portion of the proposal and must contain a specific response in outline form to each section in this RFP. Outline numbers should correspond, in order, to the section numbers in this RFP.

Failure to provide a written response to items indicated in the RFP will be interpreted by the District as an inability by the firm to provide the requested service.

Tab D FEE PROPOSAL. The firm must submit a price proposal allowing prices to be evaluated independently of other criteria in the proposal. Please send the cost criteria in a separate form

Tab E. Miscellaneous additional information and attachments, if any, may be submitted by the firm.

Schedule A

CERTIFICATION OF PROPOSAL

We have read the Daggett School District Request for Proposal and fully understand its intent. We certify that we have adequate resources to fulfill the proposal requirements. We further understand that our ability to meet the criteria and provide the required services shall be judged solely by the Daggett School District.

We further certify that, since the receipt of this RFP, no contact, discussion, or negotiations have been, nor will be, made regarding this proposal for Audit Services with any Daggett School District employee or board member other than the listed contact in the RFP. We understand that any such contact could disqualify this proposal.

We further certify that we are properly licensed for practice as a certified public accounting firm in the State of Utah, that we meet the independence requirements of the American Institute of Certified Public Accountants, and that we meet the continuing education and external quality control review requirements contained in the Government Auditing Standards, 2011 revision, published by the US Government Accountability Office.

We certify that all schedules and addenda contained herein shall be considered part of the entire RFP response and that the complete document submitted shall be considered a legally binding document.

Submitted by:

Firm Name

Authorized Signature

Name and Title

Telephone

Date