3-DF26-28 External Audit Services RFP.pdf

External Audit Services

Request for Proposals (RFP)

ID: DF26-28

Issued: 7/17/2026

Due: 8/14/2026 at 4:00 PM MST Submit via: utah.bonfirehub.com

1. Introduction / Purpose Tooele County, Utah (“County”) is soliciting competitive proposals from qualified, independent certified public accounting firms to provide professional audit services. The selected firm will perform an independent audit of the County’s financial statements in accordance with Generally Accepted Auditing Standards (GAAS), Government Auditing Standards (GAGAS, “Yellow Book”), and, when applicable, Uniform Guidance (2 CFR Part 200 Subpart F).

This Request for Proposals (“RFP”) is intended to result in the award of a contract to a single firm. The RFP provides minimum requirements; offerors are encouraged to expand upon the specifications to demonstrate expertise, capacity, and quality controls.

Public Notice. The County will post notice of this solicitation in accordance with Utah Code § 63G-6a-112.

Point of Contact / Communications. All communications regarding this RFP (including questions) must be made only through the Utah State Purchasing U3P system. Contact with County elected officials, evaluation committee members, or County staff outside the designated process may result in disqualification.

2. Term of Contract The County anticipates awarding a contract for the audit of the fiscal year ending December 31, 2026, with the option to renew annually for up to four (4) additional years, subject to County Council approval and annual appropriation.

3. Scope of Services The scope includes, at a minimum:

A. Financial Statement Audit (Annual)

• Audit the County’s basic financial statements and related notes.

• Perform required auditor communications to those charged with governance (audit plan, results, significant findings, difficulties, uncorrected misstatements, etc.).

• Provide required internal control communications (management letter and/or other required communications).

B. Single Audit (When Required)

• If required under 2 CFR Part 200 Subpart F, perform a Single Audit and prepare required reports and communications.

C. State Reporting / Filing

• Prepare and file all reports required by the Utah State Auditor, including filings necessary to meet the six-month deadline in Utah Code § 51-2a-202.

D. Internal Controls

• Obtain an understanding of internal control relevant to the audit and test as necessary.

• Provide observations and practical recommendations for improvement.

E. Meetings / Presentations

• Attend an entrance conference (virtual or in person).

• Present the final audit results to County management and, upon request, to the County Council at a public meeting.

F. Annual Comprehensive Financial Report (ACFR)

• External auditor assists with drafting the financial statements/ACFR; County management retains responsibility for the financial statements and disclosures.

Proposer must describe its independence safeguards and management responsibility process consistent with Government Auditing Standards.

Technology Environment. The County uses Tyler (Munis) ERP and operates on a calendar year cycle.

4. Minimum Qualifications Proposals must demonstrate:

• The firm holds a Utah CPA firm license/registration or qualifies to perform services in Utah under applicable CPA firm mobility provisions, and is in good standing.

• Demonstrated experience auditing Utah local governments (county/municipal/special district).

• Demonstrated experience performing Yellow Book audits.

• Demonstrated experience performing Single Audits (if applicable to the County).

• Peer Review: Provide the most recent peer review report and letter of comments (or equivalent), and a summary of corrective actions, if applicable.

• Identify the proposed engagement partner/manager and key staff, including government audit experience and relevant certifications.

Failure to meet mandatory requirements may result in the proposal being deemed non-responsive.

5. Required Proposal Contents (Technical Proposal) Organize the technical proposal in the order below:

1. Cover Letter (1 page recommended)

• Legal name and business form; primary contact; acknowledgment of addenda;

statement that the proposal is valid for 90 days.

2. Firm Profile and Qualifications

• Offices, years in business, governmental audit practice size, and Utah footprint.

• Disclose any pending litigation, disciplinary actions, or significant audit-quality issues.

3. Project Team

• Roles, resumes, certifications, and government audit experience.

• Identify any subcontractors and their responsibilities.

• Key personnel commitment and approach to staffing continuity.

4. Audit Approach and Work Plan

• Planning, interim procedures (if any), final fieldwork, and reporting approach.

• Use of technology/data analytics; PBC list approach; coordination with Tyler ERP.

• Quality control steps, supervision/review process, and communication cadence.

5. Proposed Schedule

• Key milestones (planning, interim, final fieldwork, draft delivery, final issuance) and State Auditor filing timeline consistent with the six-month requirement.

6. References

• Three (3) governmental clients of similar size/complexity, preferably Utah local governments.

7. Protected Information (GRAMA)

• Provide any information claimed as protected only in this section, accompanied by

(i) a written confidentiality claim and (ii) a concise statement of reasons, submitted with the proposal, as required by Utah Code § 63G-2-309.

• Provide a redacted copy clearly labeled “Redacted Version.”

6. Cost Proposal Submit a separate document titled “Cost Proposal” including:

• Annual financial statement audit fee

• Single Audit fee (if required) or unit pricing assumptions

• Hourly rates for optional/additional services

• Travel/per diem policy and estimated costs

• Any ACFR/financial statement preparation fees (if offered)

Cost proposals will be evaluated independently from technical proposals pursuant to Utah Code § 63G-6a-707(7). Evaluation committee members will not have access to cost information until after non-cost scoring is completed. A procurement official may waive this prohibition only by signing a written statement explaining why the waiver is in the County’s best interest.

7. Evaluation and Award Proposals will be evaluated by an evaluation committee of at least three members.

Committee members must evaluate fairly, must not have conflicts of interest, and must not communicate with offerors outside the official process.

The County may request clarifications, conduct interviews, and/or negotiate with the highest-ranked offeror(s) as permitted by the Utah Procurement Code.

8. Evaluation Criteria and Points

Criteria Description Points

Qualifications and Experience

Expertise in municipal audits, CPA licensing, and relevant team qualifications

Understanding of Scope

Demonstrated grasp of required services and relevant experience

Methodology and Work Plan

Approach to audit work, use of technology, and schedule 25

References/Past Performance

Quality of past work, client satisfaction, and timeliness 15

Cost

Purchasing will use the following cost formula: The points assigned to each offeror’s cost proposal will be based on the lowest proposal price. The offeror with the lowest Proposed Price will receive 100% of the price points. All other offerors will receive a portion of the total cost points based on the percentage by which their Proposed Price exceeds the Lowest Proposed Price. The formula to compute the points is: Cost Points × (Lowest Proposed Price / Proposed Price).

Prior to evaluating cost, the County may establish a competitive range consisting of the highest-scoring proposals based solely on the non-cost evaluation criteria. Only proposals within the competitive range will proceed to cost evaluation; all others will be rejected from further consideration.

The County may then enter contract negotiations with the proposer who, in the sole discretion of the selection committee, is determined to have submitted the proposal with the highest score and the most responsive and responsible proposal that meets all the RFP’s requirements. Vendors should be aware that selection committee members will be required to certify that any vendor has not contacted them to influence the selection process.

9. Proposal Submission Questions must be submitted through the Utah State Purchasing U3P Website no later than Friday, August 7, 2026, at 3:00 PM (MT). Late questions may not be answered.

Proposals must be submitted through U3P no later than Friday, August 14, 2026, at 4:00 PM (MT). Late submissions, modifications, or corrections will not be accepted after this date.

If only one submission is received, the County will evaluate responsiveness and responsibility and determine whether the cost proposal is fair and reasonable; the County may also resolicit if time permits.

The County is not obligated to award a contract and reserves the right to cancel this RFP, reject any or all proposals, or issue addenda extending deadlines via U3P.

Timeline

• Advertise RFP: Friday, July 17, 2026

• Questions Due: Friday, August 7, 2026 – 3:00 PM

• County Response to Questions: Tuesday, August 11, 2026 – 5:00 PM

• Deadline for Proposals: Friday, August 14, 2026 – 4:00 PM

• Council Approval (anticipated): Tuesday, September 1, 2026 – 6:00 PM

10. Proposal Acceptance Award will be made to the highest-scoring responsive and responsible offeror that meets all RFP requirements, subject to successful negotiations (if any), County Council approval, and execution by the authorized County signatory.

The resulting contract will use Tooele County's standard service contract and the terms and conditions included in Attachment A. To facilitate timely award, any requested exceptions, modifications, or additional terms must be submitted with the proposal for County consideration. Changes submitted after the proposal deadline may not be considered.

Following notice of intent to award, the successful firm shall provide a proposed engagement letter for County review. The engagement letter shall be consistent with this solicitation, the firm’s proposal, and the County’s standard service contract and shall not modify the awarded scope, pricing, or other material terms unless expressly approved by the County. The finalized engagement letter will be incorporated into the resulting contract as an exhibit. In the event of a conflict, the County’s contract and solicitation shall control.

Submission of a proposal does not create a contract. A contract is not binding on the County unless and until it is approved as required and fully executed.

11. Proposal Rejection Tooele County reserves the right to reject any or all proposals or modify the scope of work, subject to appropriate negotiation. The County will not pay costs incurred in preparing or submitting a proposal. Tooele County agrees not to discriminate based on race, color, national origin, gender, gender identity, sexual orientation, marital status, religion, age, pregnancy, childbirth, pregnancy-related conditions, genetic information, veteran status, or disability. This RFP does not constitute any form of offer to contract. Tooele County will not pay any costs incurred by the proposer in preparing or submitting the proposal.

12. Notification Per County policy, the proposed award will be presented at a public County Council meeting for approval before final award. Following Council action, the County will post the award information in U3P and notify offerors through the contact information provided in their proposals.

13. Protected Information Proposals are County records subject to GRAMA. Records may be protected if properly classified under Utah Code § 63G-2-305.

An offeror claiming confidentiality for specific information must submit with the proposal:

• A completed Claim of Business Confidentiality Form;

• A concise statement of reasons supporting the claim, as required by Utah Code § 63G- 2-309; and

• A redacted copy labeled “Redacted Version.” Entire proposals may not be designated as confidential.