Request for Proposal

RFP 26042

AUDITING SERVICES FOR ADA COUNTY

ACFR 2026

Ada County Procurement | 200 W. Front St. | Boise, ID 83702

Issued: April 23, 2026

By: Ada County Procurement

200 W. Front St. Boise, ID 83702

Phone: (208) 287-7140 www.adacounty.id.gov/bids

Rod Beck, Commissioner

Ryan Davidson, Commissioner

Thomas Dayley, Commissioner

TABLE OF CONTENTS

INTRODUCTION

INTRODUCTION

BACKGROUND

BACKGROUND

INSTRUCTIONS TO PROPOSERS

I RFP GENERAL INSTRUCTIONS

II QUESTIONS

III PROPOSAL SUBMISSION

IV PREPARATION OF PROPOSAL

V PROPOSAL INFORMATION

VI QUALIFICATIONS OF PROPOSER

VII CONFIDENTIALITY

VIII PROCESS OF REVIEW AND AWARD

PROPOSAL CONTENT & EVALUATION CRITERIA

I PROPOSAL CONTENT

II PROPOSAL EVALUATION CRITERIA AND PROCESS

PROPOSAL RESPONSE COVER SHEET

PROPOSAL RESPONSE COVER SHEET

ADDENDA ACKNOWLEDGEMENT

EXHIBIT A

SCOPE OF WORK

EXHIBIT B

AGREEMENT

EXHIBIT C

PROPOSAL SUBMISSION INSTRUCTIONS

CHECK-OFF LIST FOR PROPOSAL SUBMITTAL

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 1

REQUEST FOR PROPOSAL

Auditing Services for Ada County ACFR 2026

OWNER: Ada County Clerk/Auditor/Recorder’s Office

PROJECT: Auditing Services for Ada County ACFR 2026

INTRODUCTION

Ada County (“County”) is requesting proposals from qualified firms of certified public accountants to audit its Annual Comprehensive Financial Report (“financial statements”) for the fiscal year ending September 30, 2026, with the option of auditing its “financial statements” for the four subsequent fiscal years. To qualify, firms must be able to perform audits in accordance with generally accepted auditing standards, Government Auditing Standards issued by the

Comptroller General of the United States, 2 CFR 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and the provisions of the federal

Single Audit Act of 1984.

BACKGROUND

The County’s fiscal year begins on October 1 and ends on September 30.

The County is organized into fifteen (15) departments within the General fund, fifteen (15) special revenue funds, four (4) enterprise funds, two (2) internal service funds, a capital projects fund, and nine (9) custodial funds. The General fund is the only major fund, in the government fund statements, and there are three major funds within the proprietary fund statements. The accounting and financial reporting functions of the County are centralized.

More detailed information on the County government and its finances can be found in the FY25

ACFR and the FY26 budget document, which are available at www.adacounty.id.gov, as well as upon request.

Budgetary Basis of Accounting. The County adopts all appropriated budgets for governmental and proprietary funds on a non-GAAP cash basis and utilizes encumbrance accounting to ensure that appropriations are not overspent. Appropriations of funds lapse at the close of each fiscal year.

Federal and State Financial Awards. The most recent “Schedule of Expenditures of Federal

Awards” can be found in the FY25 ACFR under the Single Audit Section.

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 2

INSTRUCTIONS TO PROPOSERS

I. RFP GENERAL INSTRUCTIONS

A. Interested parties may obtain RFP 26042 Auditing Services for Ada County

ACFR 2026 Request for Proposal package from Ada County Procurement by downloading an electronic copy free of charge at https://adacounty.bonfirehub.com.

B. Submit proposals online to Ada County Procurement at https://adacounty.bonfirehub.com no later than 4:00 p.m. local time, on May 20, 2026. All proposals will be electronically date and time stamped as they are submitted. Proposals cannot be accepted if submitted by hard copy, mail, facsimile, or e-mail. After the proposals are received by Ada County Procurement, they will be reviewed for compliance with these

Instructions and evaluated as set forth herein.

II. QUESTIONS AND ADDITIONAL INFORMATION

A. Neither the County nor any County representative will give verbal answers to any inquiries regarding the meaning of RFP 26042 or provide verbal instructions prior to the submission of proposals. Any verbal statements regarding same by any person, prior to the submission of proposals, shall be unauthoritative.

B. Any explanation of RFP 26042, or requests for exceptions to same, must be requested of Ada County Procurement in writing. If explanations or exceptions to the requirements are deemed necessary, a reply will be made in the form of an addendum, a copy of which will be will be made available on the Ada County Procurement website at https://adacounty.bonfirehub.com. All questions and requests must be submitted in the Vendor Discussions section of the Bonfire project listing and received no later than May 1, 2026, at 4:00 p.m. local time. An addendum will be issued on or about May 7, 2026.

C. All addenda issued to proposers, prior to date of receipt of proposals, shall become a part of this RFP 26042, and all proposals are to include the information described in all addenda issued. Each proposal submitted must specifically list all addenda issued.

III. PROPOSAL SUBMISSION

A. Please see Proposal Submission Instructions, Exhibit C, for instructions regarding the electronic submission of proposals. The Proposal Response Cover Sheet must be signed by a company representative authorized to submit a proposal. Note that the Cost Proposal (BT-

99EI) is required to be completed on Bonfire for submission of proposal amounts, in addition to the upload of the Proposal Response Cover Sheet in the RFP. A signed Proposal Response Cover

Sheet must be uploaded electronically as set forth herein. Failure to do so will render a

Proposal non-responsive. Proposers are advised to allow ample time for the transmission of required documents to ensure a timely submission.

https://adacounty.bonfirehub.com/ https://adacounty.bonfirehub.com/

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 3

B. Submit all required information as outlined in the Proposal Content & Evaluation

Criteria section.

C. Submit proposals online to Ada County Procurement at proposals will be electronically date and time stamped as they are submitted. Proposals cannot be accepted if submitted by hard copy, mail, facsimile, or e-mail. Proposals received after the due date and time will be deemed non-responsive and will not be considered.

D. Proposals received in compliance with RFP 26042 will be received by Ada County

Procurement, reviewed for compliance with these Instructions, and then evaluated by the

Evaluation Committee as set forth herein.

E. The Board of Ada County Commissioners (“Board”) expressly reserves the right to reject any or all proposals or to accept the proposal judged by it as most satisfactory for its requirements. The Board also reserves the right to waive any informality in any proposal.

F. Before being uploaded to the Bonfire platform, all proposal forms must be properly completed and signed in ink or contain an electronic signature as defined in Section 28-50-102, Idaho Code. The completed forms shall be without interlineations, alterations, additions, or erasures. If a proposer takes exception to the proposal forms or the contents thereof, those exceptions must be made to Ada County Procurement in writing, in accordance with section II, herein. Proposed amounts shall be entered electronically in Bonfire, stated in numerical figures, and shall include all work contemplated in this RFP and Exhibit A, Scope of Work. Proposers are responsible for ensuring that all figures are accurate.

G. Proposers shall:

1. Carefully examine: Instructions to Proposers, Proposal Forms, Proposal

Submission Instructions, Scope of Work, and all attachments and any addenda issued subsequent thereto;

2. Include in the proposed costs all costs and expenses needed to cover each phase of the project contemplated by the RFP 26042 documents; and

3. Provide full responses to all Proposal Content Requirements as detailed below.

H. The proposer awarded the agreement will not be allowed any extra compensation by reason of any matter or thing concerning that which such vendor might have been fully informed prior to submitting a proposal.

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 4

IV. PREPARATION OF PROPOSAL

A. Proposers are responsible for reading RFP 26042 and complying with the instructions contained in the RFP. Failure to follow the instructions may result in the proposal being non-responsive.

B. Cost of developing proposals. All costs related to the preparation of the proposals and any related activities are the sole responsibility of the proposer. The County assumes no liability for any costs incurred by proposers throughout the entire submittal/selection process.

V. PROPOSAL INFORMATION

A. Equal Opportunity. The County makes every effort to ensure that all proposers are treated fairly and equally throughout the entire advertisement, review, and selection process. The procedures established herein are designed to give all parties reasonable access to the same information.

B. Insurance Requirements. Proposers should review the required insurance coverage and notice of policy cancellation requirements. Insurance requirements are provided in Exhibit A of the attached agreement. The selected proposer will be required to provide insurance certificates and endorsements meeting all requirements at the time of notification of conditional award.

C. Taxes. Proposers shall include in their proposals all applicable taxes which are levied by federal, state, or municipal governments upon the goods/services, and the successful Independent

Auditor shall pay all such taxes and must be able to show evidence of such payment.

D. Rejection of proposals. The Board of Ada County Commissioners reserves the right to reject any or all proposals received. Furthermore, the Board shall have the right to waive any informality or technical defect in proposals received, when in the best interest of the County.

E. No proposal shall be accepted from, or agreement awarded to, any person, firm, or corporation that is in arrears to the County upon a debt or agreement or that is in default, as surety or otherwise, upon any obligation to the County.

VI. QUALIFICATIONS OF PROPOSER

A. Proposers shall be responsible for complying with all applicable provisions of the

Idaho Code as it relates to submittals for this project or provision of the services prior to the execution of any agreement with County.

B. Proposers, prior to the execution of any agreement with County, shall be licensed to do business in the State of Idaho. If unsure if your company is licensed in Idaho, please refer to the Idaho Secretary of State.

C. Proposers shall perform all services directly with its own personnel. Subcontracting of any portion of the audit engagement, including fieldwork, testing, or report preparation, is not

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 5

permitted without the prior written consent of Ada County. Any intent or request to subcontract must be described in writing as part of this proposal process. The County reserves the right to deny any such request at its sole discretion and may factor such a request into its evaluation of a proposal.

D. Proposers must demonstrate the capacity to perform a minimum of forty percent

(40%) of total billable engagement hours on-site at Ada County offices. Proposals should identify the firm's local presence, staffing resources, and logistical approach to meeting this requirement.

VII. CONFIDENTIALITY

Data contained in the Proposal and all documentation provided therein becomes property of the County and the data becomes public information. If the Proposer wishes to have any confidential or proprietary information withheld from the public, such information must fall within the definition of “trade secret” contained within the Idaho Public Records Act, Idaho Code § 74-101 et seq. All “trade secret” information a Proposer wishes the County to withhold must be clearly marked “Trade Secret,” with each page of such information being clearly marked. Failure to mark such information as “Trade Secret” shall deem such information open to public inspection.

Should Ada County be challenged in court by a third party for a decision to withhold or redact information so identified by Proposer, Proposer agrees, by submitting its Proposal, to indemnify, defend, and hold harmless Ada County for any judgments, attorney fees, and/or court costs associated with asserting the documents contain “trade secret” information. Proposer agrees and acknowledges that the Proposal Response Cover Sheet and Cost Proposal (BT-99EI) are disclosable public records.

Ada County reserves the right to make an independent discretionary decision whether or not the documents marked as “Trade Secret” qualify as such pursuant to the Idaho Public Records Act. All documents not marked as “Trade Secret” are subject to release in compliance with the Idaho Public

Records Act.

VIII. PROCESS OF REVIEW AND AWARD

A. After the proposals are opened, Ada County Procurement will review the proposals for compliance with the RFP 26042 Instructions.

B. All proposals that meet the administrative requirements listed in RFP 26042 will be evaluated by the Evaluation Committee (“Committee”). The Committee will be comprised of representatives from departments or offices within the County. The County may use one or more subject matter experts to assist the Committee in the evaluation process. Following the evaluation process, the Committee will rank the proposals using the established Evaluation Criteria listed in the

Proposal Content and Evaluation section of this RFP 26042. A ranked list of proposals and a written recommendation will be made to the Board. Proposers will be supplied with a copy of the recommendation on or about August 5, 2026.

C. Any proposer’s protest of the recommendation must be in writing and received by

Ada County Procurement, procurement@adacounty.id.gov, no later than 4:00 p.m. local time on

August 7, 2026.

mailto:procurement@adacounty.id.gov

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 6

D. The Board will consider the proposals for potential award on August 11, 2026, at or about 9:00 a.m. local time in the Board of Ada County Commissioners’ Conference Room, located on the third floor of the Ada County Courthouse and Administration Building, 200 West

Front Street, Boise, Idaho 83702. The award meeting may be viewed via livestream at:

https://www.youtube.com/channel/UCmREyet73vxhBFCffWClEKA.

E. The selected proposer shall be required to enter into a written agreement in the form as shown at Exhibit B. Proposers are advised to read the agreement carefully. If proposers have any questions about the required provisions or have requests for exception to provisions in the agreement, those questions and requests must be made in accordance with section II.

herein, or such requests will be deemed waived.

PROPOSAL CONTENT & EVALUATION CRITERIA

The purpose of the proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of Ada County in conformity with the requirements of this request for proposal. As such, the substance of a proposal will carry more weight than the form or manner of presentation. Emphasis should be placed upon the specific qualifications of the firm and individuals who will actually perform the work. The proposal should also specify an audit approach that will meet the request for proposal requirements.

The proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer’s capabilities to satisfy the requirements of the request for proposals. While additional data may be presented, the following items outlined in the Proposal

Content must be included, and with the following headings and subsets to assist evaluation. The items represent the criteria against which the proposal will be evaluated. Proposals not organized as outlined below, not containing the information specified, not containing sufficient detail, and/or including marketing materials will receive a lower rating when evaluated. The proposal must address all the items listed under Proposal Content at a minimum.

I. PROPOSAL CONTENT

A. Proposal Response Cover Sheet. This is to be the first document of the proposal.

It must include the legal name of the proposer, the name of a contact person and title, and contact information. All addenda issued shall be acknowledged by checking the box of the addenda number and inserting the date it was issued. It must be signed by a person authorized to submit a proposal in response to this RFP 26042.

B. Independence. The proposer should provide an affirmative statement that it is independent of Ada County as defined by generally accepted auditing standards (Government

Auditing Standards issued by the Comptroller General of the United States).

The proposer should also list and describe the firm’s professional relationships involving

Ada County for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit.

https://www.youtube.com/channel/UCmREyet73vxhBFCffWClEKA

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 7

C. License to Practice in Idaho. An affirmative statement should be included that the proposer and all assigned key professional staff are properly licensed to practice in Idaho.

(Successful proposer will be required to provide evidence of current licensure.)

D. Firm Qualification and Experience. The proposer should state the size of the firm, the size of the firm’s local governmental audit staff, the location of the office and engagement partner from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis. Timely access to the engagement partner will be a key factor in the County’s decision.

The firm is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific government engagements.

The firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with state regulatory bodies or professional organizations.

E. Partner, Supervisory and Staff Qualifications and Experience.

1. Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement. Indicate whether each such person is registered or licensed to practice as a certified public accountant in Idaho. Provide information on the government auditing experience of each person who will be involved in the audit, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit.

2. Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Describe the firm’s efforts at continuing education specific to the governmental sector.

3. Indicate how the quality and the continuity of the staff over the term of the engagement (and subsequent optional engagements) will be assured. Continuity of staff assigned to this engagement will be a key factor in the County’s decision. Indicate how proposer will transition replacement audit personnel, if necessary, over the term of the agreement, and whether such replacements will have the same or better qualifications or experience.

4. The proposer should identify the extent to which staff to be assigned to the audit reflect the County’s Equal Employment Opportunity (EEO) commitment.

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 8

F. Similar Engagements with Like Government Entities. For the firm’s office that will be assigned responsibility for the audit, list the most significant government entity engagements

(maximum - 5) performed in the last five years that are similar to the engagement as described in this request for proposal. These engagements should be ranked on the basis of total staff hours.

Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact. Experience in auditing governmental Annual

Comprehensive Financial Reports will be a key factor in the County’s decision.

G. Specific Audit Approach. The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in this request for proposal. In developing the work plan, reference should be made to such sources of information as Ada County’s budget and related materials, and financial and other management information systems.

Proposers will be required to provide the following information on their audit approach:

1. Proposed segmentation of the engagement, including time frames for each segment;

2. Level of staff and number of hours to be assigned to each proposed segment of the engagement;

3. Description of how issues will be resolved in a timely fashion so as to prevent last minute changes involving major revisions and staff commitment;

4. Sample size and the extent to which statistical sampling is to be used in the engagement;

5. Extent of use of EDP software in the engagement;

6. Type and extent of analytical procedures to be used in the engagement;

7. Approach to be taken to gain and document an understanding of Ada

County’s internal control structure;

8. Approach to be taken in determining laws and regulations that will be subject to audit test work;

9 Approach to be taken in drawing audit samples for purposes of tests of compliance.

H. Identification of Anticipated Audit Problems/Special Assistance. The proposal should identify and describe any anticipated potential audit problems, the proposer’s approach to resolving these problems, and how any special assistance requested from the County throughout the year will be handled. Access to the proposer throughout the year will be a key factor in the

County’s decision.

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 9

I. Costs. Please complete the Cost Proposal (BT-99EI) in Bonfire, listing the base fee for years 1-5, as well as optional pricing for additional single audit reports. Please include any additional fees (detailed) that could arise during audit or over the course of the year separately, within your Proposal. The base fee must include two (2) single audit reports per year. The base fee must include access to the firm at any time, Monday through Friday, from 8:00 a.m. to 5:00 p.m.

local time, and access to a partner in the firm during the aforementioned timeframes. The base fee must also include all taxes that are levied by federal, state, or municipal governments. Any expense not included in the base fee amount must be detailed in the Proposal as an additional expense.

J. Additional Information. Please provide any other information you believe is applicable to the evaluation of your proposal or your qualifications for providing the proposed services, including any aspects of your services that may distinguish your firm from others.

K. If your firm is unable to provide details on any specific item identified in this section, please state the reason(s) for not providing such information.

II. PROPOSAL EVALUATION CRITERIA AND PROCESS

A. The Evaluation Committee will review all written proposals that meet the administrative criteria. The review process may involve personal interviews with a representative of the proposer and/or a request for additional business financial records. From that review process, the Committee will rank the proposals in an order representing the Committee’s evaluation of the proposer’s ability to provide the services required in this RFP, using the established Evaluation Criteria listed below. A list of ranked proposals shall be submitted to the

Board for approval and adoption.

B. The Board reserves the right to accept or reject any or all proposals.

C. Evaluation Criteria. The following criteria will be used to evaluate and rank all proposals. Evaluation scoring will be based on a 100-point system as described below.

1. Firm Qualifications and Experience. Fifteen (15) points possible.

2. Partner, Supervisory & Staff Qualifications and Experience. Twenty (20) points possible.

3. Similar Engagements with Like Governmental Entities, in the last 5 years.

Thirty-five (35) points possible.

4. Audit Approach and Identification of Anticipated Audit Problems/Special

Assistance. Ten (10) points possible.

5. Anticipated Costs for the project. Twenty (20) points possible.

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 - PAGE 10

Evaluation Criteria Rating Weight Score

1 Firm Qualifications and Experience 15% 3

2 Partner, Supervisory & Staff Qualifications and Experience 20% 4

3 Similar Engagements with Like Governmental Entities 35% 7

4 Audit Approach and Identification of Anticipated Audit Problems/Special Assistance 10%

5 Cost 20% 4

(Rating x Weight) = Score (100 total points maximum)

Rating Points:

5.0 – Excellent

4.0 – Good

3.0 – Meets Minimum Expectations

2.0 – Unsatisfactory

1.0 – Poor

0.0 – No Information Provided

D. Presentation and Interview. (Optional and worth 50 points.) If deemed helpful, the

Committee may request proposers to give a presentation of their proposal and answer questions.

The Committee is not required to hold presentations or interviews but may request presentations and/or interviews of the top ranked proposers from the initial evaluation. Proposers will be ranked on the quality of the presentation and/or interview up to a maximum of 50 additional points. Any points awarded during the presentation and interview phase will be added to the proposer’s existing cumulative points as per the other evaluation criteria described above, increasing the maximum total points to 150.

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 – PAGE 11

PROPOSAL RESPONSE COVER SHEET

First Document in Proposal Packet

AUDITING SERVICES FOR ADA COUNTY ACFR 2026

Name of Proposer:

Address:

Contact Name:

Email:

Phone number(s):

TO: THE BOARD OF COMMISSIONERS OF ADA COUNTY

1. Scope of Work. The undersigned, having familiarized itself with the local conditions affecting the cost of the work, and with all criteria included within or referenced by RFP 26042

Auditing Services for Ada County ACFR 2026, including the Instructions to Proposers, Proposal

Response Cover Sheet, and any addenda and exhibits issued and attached thereto (“RFP 26042”), on file in the office of Ada County Procurement located at 200 W. Front Street, Boise, Idaho

83702, does hereby propose to perform everything required to be performed, and furnish all the labor, materials, equipment, coordination, testing, all necessary tools, expendable equipment, and all utility and transportation services necessary to provide/perform, in a professional manner, the products/services required by RFP 26042, for the amount(s) provided online as part of the Bonfire proposal submittal process.

2. Addenda. Proposer hereby expressly acknowledges receipt of the following addendum

(addenda) to the Agreement Documents:

# 1 Dated ____________

# 2 Dated ____________

# 3 Dated ____________

3. Right to Reject Proposals. In submitting this proposal, it is understood that the right is reserved by Ada County to reject any and all proposals, including any and all options.

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 – PAGE 12

4. Compliance with Instructions to Proposers. Proposer has read and understands the

Instructions to Proposers and agrees that the proposal complies with the Instructions.

5. Certification and Signature. This response to RFP 26042 Auditing Services for Ada

County ACFR 2026 is submitted in accordance with all documents and provisions of RFP

26042. By my signature, I accept and agree to the terms, conditions and requirements contained in this solicitation, including but not limited to, the stated agreement requirements and solicitation instructions. As the undersigned, I certify I am authorized to sign and submit this proposal. I further acknowledge I am responsible for reviewing and acknowledging any addenda that have been issued in connection with RFP 26042.

The selected proposer may be requested to provide appropriate documentation that demonstrates the signatory to any agreement with County has authorization to bind the selected proposer.

Before being uploaded to the Bonfire platform, the proposal form must be properly completed and signed in ink or contain an electronic signature as defined in section 28-50-102, Idaho Code.

Signature Date

Printed Name Title

Email Phone

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 – EXHIBIT A

EXHIBT A

SCOPE OF WORK

A. General

Ada County is soliciting the services of a qualified firm of certified public accountants

(“Independent Auditor”) to audit Ada County’s “financial statements” for the fiscal year ending

September 30, 2026, with the option, solely at the discretion of the County, to renew for four subsequent years. The audits are to be performed in accordance with the provisions contained in this request for proposal.

Ada County desires the Independent Auditor to express an opinion on the fair presentation of Ada County’s basic financial statements in conformity with generally accepted accounting principles. Ada County’s basic financial statements include the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information. The Independent Auditor is not required to audit the introductory section, combining and individual non-major fund financial statements and schedules, budget to actual comparisons for governmental funds other than the general and major special revenue funds, or the statistical section of the report.

Ada County desires the Independent Auditor to issue reports on compliance with the general requirements (described in the Office of Management and Budget’s Compliance

Supplement for Single Audits of State and Local Governments) applicable to Ada County’s

Federal Financial Awards Programs, including the “Data Collection” form.

Ada County currently anticipates the issuance of two (2) Single Audit reports and requires that each base proposal include the cost of completing both reports. However, the County may require up to four (4) Single Audit reports in a given fiscal year depending on federal funding activity. Accordingly, proposers shall provide pricing as follows:

• Base Proposal: All-inclusive cost for two (2) Single Audit reports, including the preparation and submission of the Data Collection form for each.

• Additional Single Audit Report (Optional): A per-report cost for each Single Audit report beyond the base two (2), up to a maximum of two (2) additional reports.

The County reserves the right to exercise the additional Single Audit report pricing at its sole discretion based on the County's federal award expenditure activity for the applicable fiscal year.

Ada County desires the Independent Auditor to issue a report on compliance with the

Financial Assurance Mechanisms for Local Government Owners and Operators of Municipal Solid

Waste Landfill Facilities, set forth in the Environmental Protection Agency’s regulation 40 CFR

Part 258.

As part of the engagement, the Independent Auditor shall assist with lease and SBITA reporting calculations in compliance with Governmental Accounting Standards Board (GASB)

Statement No. 87, Leases and Statement No. 96, SBITAs.

Ada County desires the Independent Auditor to perform a minimum of forty percent

(40%) of total billable engagement hours on-site at Ada County offices located in Boise, Idaho.

This requirement applies to the engagement as a whole and encompasses all phases of the audit, including planning, fieldwork, and reporting. The auditor's proposed staffing plan submitted with the proposal shall demonstrate how this on-site requirement will be met.

B. Auditing Standards to be Followed

To meet the requirements of this request for proposal, the audit shall be performed in accordance with generally accepted auditing standards as set forth by the American Institute of

Certified Public Accountants, the standards for financial audits set forth by the Comptroller

General of the United States Government Auditing Standards, 2 CFR 200 - Uniform

Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and the provisions of the federal Single Audit Act of 1984.

C. Reports to be Issued by the Independent Auditor

1. An opinion letter on the basic financial statements, based on an audit, which has been conducted in accordance with generally accepted auditing standards.

2. A report on the internal control structure based on the auditor’s understanding of the control structure and assessment of control risk.

3. A report on compliance with applicable laws and regulations.

4. A report on the schedule of federal financial awards.

5. A report on the compliance and internal controls related to the County’s federal financial awards programs.

6. Notes to schedule of federal financial awards and schedules of findings and questioned costs (current year and status of prior year).

7. A report on compliance with the Financial Assurance Mechanisms for Local

Government Owners and Operators of Municipal Solid Waste Landfill Facilities, set forth in the

Environmental Protection Agency’s regulation 40 CFR Part 258.

The Independent Auditor shall communicate in a letter to the Board of County

Commissioners any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.

Irregularities and illegal acts. The Independent Auditor shall be required to make an immediate, written report of all irregularities and illegal acts.

D. Special Considerations

1. The schedule of Federal Financial Awards and related Independent Auditor’s report, and the reports on the internal controls and compliance, are to be issued as part of the

Annual Comprehensive Financial Report. In addition, the “Data Collection” form will be prepared and submitted by the Independent Auditor.

2. The County is required to demonstrate compliance with the Financial Assurance

Mechanisms for Local Government Owners and Operators of Municipal Solid Waste Landfill

Facilities, set forth in the Environmental Protection Agency’s regulation 40 CFR Part 258. An independent Public Accountants’ Report on Applying Agreed-Upon Procedures related to this requirement is to be issued in conjunction with the “financial statements.”

3. Working Paper Retention and Access to Working Papers. All working papers and reports must be retained, at the Independent Auditor’s expense, for a minimum of five (5) years, unless the Independent Auditor is notified in writing by the County of the need to extend the retention period. The Independent Auditor will be required to make working papers available, upon request, to the following parties or their designees:

a. Ada County.

b. Parties designated by the federal or state government or by the

County as part of an audit quality review process.

c. Successor auditors who need to review working papers related to matters of continuing accounting significance.

E. Project Timetable

Schedule for the 2026 fiscal year audit (a similar time schedule shall be developed for audits of future fiscal years if the County exercises its option for additional audits):

Each of the following should be completed by the Independent Auditor no later than the dates indicated.

1. Detailed Audit Plan

The Independent Auditor shall provide Ada County by September 11, 2026, both a detailed audit plan and a list of all schedules and their formats to be prepared by the

County.

2. Prelim/Interim Work

The Independent Auditor shall complete prelim/interim work by November 6, 2026.

3. Fieldwork

The Independent Auditor shall complete all fieldwork by December 18, 2026.

4. Reports and Management Letter

Ada County will prepare a draft report by December 4, 2026.

The Independent Auditor will have completed review of the annual report and have a draft of the management report by January 15, 2027.

RFP 26042 AUDITING SERVICES FOR ADA COUNTY ACFR 2026 – EXHIBIT B

EXHIBIT B

AGREEMENT

AGREEMENT NO. ________

PERSONAL SERVICE AGREEMENT BETWEEN ADA COUNTY AND _____________

TO PROVIDE AUDITING SERVICES FOR ADA COUNTY ACFR 2026

THIS PERSONAL SERVICE AGREEMENT (“Agreement”) is entered into effective the ________ day of ______, 2026 (“Effective Date”), by and between Ada County, a duly formed and existing county pursuant to the laws and Constitution of the State of Idaho (“County”), and

______________ (“Independent Auditor”). County and Independent Auditor may be collectively referred to herein as the “Parties” and individually, as a “Party.”

In consideration of the mutual promises and covenants contained herein and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the

Parties agree as follows:

I. PURPOSE AND SCOPE

County and Independent Auditor desire to enter into an agreement for Independent Auditor to provide auditing services to the Ada County Clerk/Auditor/Recorder for the Ada County ACFR

2026.

II. TERM

This Agreement will become effective on the Effective Date and shall remain in effect until

September 30, 2027, unless otherwise terminated under the terms of this Agreement. The County may, solely at its option, and when and if it duly budgets and appropriates funds from revenues legally available to it for the ensuing fiscal year, renew this Agreement for additional annual

Renewal Terms. Each annual renewal of this Agreement shall be deemed to be exercised by the

County upon the adoption no later than September 15 of any year, a budget for the ensuing fiscal year, duly budgeting and appropriating the amount of money required to make the Agreement payments and all other payments payable by the County under the Agreement. Following the adoption of a budget duly budgeting and appropriating said funds of the ensuing year, County shall deliver to the Independent Auditor a written statement certifying that it has duly budgeted and appropriated said funds for the ensuing year. The due appropriation of funds as aforesaid shall constitute a valid and enforceable obligation of the County for the payment of such funds for the purposes provided herein, and shall not be subject to abatement for any cause. Each Renewal

Term shall commence on October 1 of the fiscal year following adoption of the budget as provided hereinabove and shall terminate on September 30 of the following calendar year.

III. INDEPENDENT AUDITOR’S OBLIGATIONS

A. Deliverables. Meet the timeframes and document deliverables at the cost outlined in Independent Auditor’s proposal in response to RFP 26042 Auditing Services for Ada County

ACFR 2026.

B. Insurance. Provide insurance coverage as described in Exhibit A of this

Agreement. Certificates of Insurance evidencing the coverages required herein shall be provided to County prior to the start dates of the Agreement. All certificates must be signed by an authorized representative of the Independent Auditor’s insurance carrier and must state that the issuing company, its agents, or representatives will provide County thirty (30) days written notice prior to any policies being canceled. Renewal certificates must be provided to County within thirty (30) days after the effective date of the renewal.

C. Ownership of Information. Independent Auditor understands and agrees that all electronic data, documents, and information remain the property of the County. Should this

Agreement terminate, or at any time the County requests the electronic data, documents and information be returned, Independent Auditor agrees to return all County data, documents and information to the County within thirty (30) days of termination or the date requesting return. In no event shall Independent Auditor maintain copies of County data, documents and information that are returned to County.

D. Nondisclosure of Information. Independent Auditor acknowledges that much, if not all, of the material and information which has or will come into Independent Auditor’s possession or knowledge in connection with the performance of this Agreement, consists of confidential and proprietary information or “Confidential Information.” Independent Auditor agrees to hold such Confidential Information in strictest confidence and agree not to release such information to any individual or entity.

Independent Auditor further agrees not to make use of Confidential Information for

Independent Auditor’s own benefit or for the benefit of any third parties, other than for the performance of this Agreement, and not to release or disclose it to any other party either during the term or after the termination of this Agreement. Independent Auditor is solely responsible for maintaining the security of such Confidential Information and for complying with all federal, state, and local laws, regulations, or other requirements governing the privacy and non-disclosure of such information.

The foregoing obligations shall not apply to any information which: a) is or becomes known publicly through no fault of the receiving party; or b) is learned by the receiving party from a third party entitled to disclose it; or c) is already known to the receiving party before receipt from the disclosing party as shown by the receiving party’s written records; or d) is independently developed by the receiving party, as shown by the receiving party’s written records; or e) must be disclosed by operation of law.

E. Indemnification. Independent Auditor agrees to indemnify, defend, and hold harmless County and its employees and agents from any claims, losses, costs, and expenses, including, but not limited to, attorney’s fees, arising out of any errors, omissions, intentional torts, or other negligence on the part of Vendor or its employees and agents.

IV. DUTIES OF COUNTY

A. Payment.

1. As consideration for the services to be performed under this Agreement, County agrees to pay ____________________________________ ($__________________).

2. Payment for the Independent Auditor services shall be made by the County on the next payment cycle after all necessary documents have been presented to the County.

V. MUTUAL OBLIGATIONS

A. Independent Contractors. Nothing in this Agreement shall be construed to create an employment, agency, joint venture, or partnership relationship between the Parties. The relationship between County and Independent Auditor is and shall remain that of independent

Parties to a contractual relationship as set forth in this Agreement. No Party is authorized or permitted to act as an agent or employee of the other Party.

B. Entire Agreement. This Agreement and Recitals constitute the entire agreement between the Parties, and supersede all other agreements and understandings, written and oral, between the Parties with respect to the subject matter hereof.

C. Governing Law; Venue. This Agreement shall be governed by the laws (without regard to conflicts of laws) of the State of Idaho. In the event any legal proceeding is instituted between the Parties arising out of this Agreement, such legal proceeding shall be instituted in the courts of the County of Ada, State of Idaho, and each of the Parties agrees to submit to the jurisdiction of such courts.

D. Severability. If one or more of the provisions contained in this Agreement shall, for any reason, be determined by a court of competent jurisdiction to be invalid, illegal, unconscionable, or unenforceable, such provision(s) shall be severed from the Agreement and the remainder of the Agreement shall be given effect by the Parties as if such provision(s) never had been part of the Agreement.

E. Assignment. Neither Party may assign its rights or obligations hereunder without the written consent of the other Party.

F. Modification. The Parties hereto may at any time hereafter modify or amend this

Agreement by a subsequent written agreement executed by County and Independent Auditor. This

Agreement may not, however, be modified or amended orally or by any act of the Parties.

G. Waiver. No covenant, term or condition, or the breach thereof, shall be deemed waived, except by written consent of the Party against whom the waiver is claimed. Any waiver of the breach of any covenant, term or condition of this Agreement shall not be deemed to be a waiver of any other covenant, term, or condition herein.

H. Section Headings. The section headings contained in this Agreement are for reference purposes only and shall not affect the meaning or interpretation of this Agreement.

I. No Third-Party Beneficiaries. It is the intention of the Parties that no individual or entity be construed or considered to be an intended or implied third-party beneficiary under this

Agreement.

J. Authority. Each individual executing this Agreement on behalf of an entity represents and warrants that he or she is duly authorized to execute and deliver this Agreement on behalf of said entity in accordance with duly adopted organizational documents or agreements and, if appropriate, a resolution of the entity, and that this Agreement is binding upon said entity in accordance with its terms.

K. Attorney Fees. In the event a controversy, claim, or action arises between the

Parties to this Agreement regarding the enforcement of its terms and conditions, or the breach of any of its provisions, the prevailing Party shall be entitled to recover from the other Party all costs and expenses incurred by the prevailing Party, including reasonable attorney’s fees, regardless of whether such controversy, claim, or action is prosecuted to judgment or appealed.

L. Notice. Any notice under this Agreement shall be in writing and be delivered in person, by public or private courier services (including U.S. Postal Service Express Mail), or by certified mail with return receipt requested. All notices shall be addressed to the Parties at the following addresses or at such other addresses as the Parties may from time to time direct in writing:

County: Director of Finance and Budget

Ada County Clerk/Auditor/Recorder

200 W. Front Street, Room 1199

Boise, ID 83702

With a copy to: Civil Division

Ada County Prosecutor’s Office

200 W. Front Street, Room 3191

Boise, ID 83702

Any notice shall be deemed to have been given on the earlier of: (a) actual delivery or refusal to accept delivery; or (b) the date of mailing by certified mail. Actual notice, however and from whomever received, shall always be effective.

M. Termination. Either Party, upon thirty (30) days written notice, may terminate this

Agreement, with or without cause. In addition, this Agreement may be terminated by either Party in the event of a breach of a material term of this Agreement. Upon any breach of a material term, the Party seeking a remedy shall provide written notice of the breach to the breaching Party. The breaching Party shall have five (5) business days to cure said breach. Failure to cure said breach within five (5) business days constitutes grounds for immediate termination of this Agreement, at the sole discretion of the non-breaching Party.

IN WITNESS WHEREOF, the duly authorized representatives of the parties hereto have caused this Agreement to be executed and acknowledge that they have read and understood this

Agreement.

Board of Ada County Commissioners

By:

Rod Beck, Commissioner

Ryan Davidson, Commissioner

Thomas Dayley, Commissioner

ATTEST:

Trent Tripple, Ada County Clerk

Independent Auditor

Dated Name, Title

EXHIBIT A

INSURANCE

A. Independent Auditor, at its sole expense, shall procure and maintain in full force and effect insurance written by an insurance company or companies with AM Best’s rating(s) of

A VIII or better. All insurance companies must be authorized to do business in the state of Idaho. By requiring insurance herein, County does not represent that coverage and limits are necessarily adequate to protect Independent Auditor, and such coverage and limits shall not be deemed as a limitation on Independent Auditor’s liability under the indemnities granted to County in this contract.

B. Certificates of Insurance evidencing the coverages required herein shall be provided to

County prior to the start date of the project. All certificates must be signed by an authorized representative of Independent Auditor’s Insurance carrier and must state that the issuing company, its agents, or representatives will provide County thirty (30) days written notice prior to any policies being canceled or materially changed. Renewal certificates or binders must be provided to County a minimum of five (5) days prior to the effective date of the renewal. If binders are used, they must be replaced by appropriate insurance certificates no more than thirty (30) days after the effective date.

C. Certificates shall be emailed to:

Ada County Risk Management risk@adacounty.id.gov

Ada County Procurement procurement@adacounty.id.gov

D. Certificates must evidence the following minimum coverages:

1. WORKERS’ COMPENSATION insurance meeting the statutory requirements of the State of Idaho.

2. EMPLOYERS’ LIABILITY insurance providing limits of liability in the following amounts:

Bodily Injury by Accident: $100,000 each accident

Bodily Injury by Disease: $500,000 policy limit

Bodily…